القياس المالي لرأس المال المعرفي وأثره في استمرارية شركات الأعمال - دراسة تحليلية مقارنة لعينة من البلدان العربية

الباحث

علي باسل عبد الكريم

المشرف

رافعة إبراهيم الحمداني

الجامعة

جامعة الموصل

الكلية / القسم

كلية الإدارة والاقتصاد / العلوم المالية والمصرفية

الشهادة

ماجستير

السنة

2023

لغة الرسالة

عربي

الكلمات المفتاحية

رأس المال المعرفي ; القياس المالي ; استمرارية الشركات ; البلدان العربية

The study aimed to measure knowledge capital quantitatively and demonstrate its impact on the continuity of companies, as knowledge capital is viewed as an important part of the company’s strategic resource, so companies should develop their knowledge capabilities in the field of their investment in knowledge capital because it is important to ensure its continuity and when the company employs Knowledge in the use of its funds enables it to achieve large profits, which enables it to overcome its competitors, ensure its continuity, and achieve a greater market share than its competitors. The Arab financial markets were relied upon as a community for study, and the financial markets of (Iraq, Kuwait, Qatar, and Jordan) were chosen as a sample for the study, and the sector was chosen. Industrial capital in these countries because knowledge capital and its three dimensions have a wide area of importance in this sector. Three industrial companies operating in each of the sample countries were selected for the period from 2010 to 2021, which is considered a statistically appropriate period to measure the impact of knowledge capital on the continuity of companies. The descriptive approach was relied upon for the purpose of describing the theoretical aspect of the study and identifying the theoretical relationship between its variables. The analytical approach was relied upon for the purpose of financial analysis of the study variables, in addition to the standard approach for the purpose of measuring the relationship and impact between the variables and the use of (panel data). The study reached the most important conclusions, of which capital indicators contribute. Knowledge has high percentages in explaining the variation in the continuity of profits of industrial companies in the countries (Iraq, Kuwait, Jordan, and Qatar), respectively, and the most influential indicators of cognitive capital in the continuity of profits of Iraqi, Qatari, and Jordanian industrial companies are structural capital, followed by human capital, then capital. Social capital, while structural capital is considered the most influential indicator in the continuity of profits of Kuwaiti industrial companies, followed by human capital, then structural capital. Kuwaiti and Qatari industrial companies are considered to have a high continuity of profits during the period (2010-2021), while Iraqi and Jordanian industrial companies are considered to have a temporary continuity of profits for the same period. The time period. The study also reached the most important proposals, which is that the structural capital index was one of the most influential indicators of knowledge capital in the continuity of profits of Iraqi, Qatari and Jordanian industrial companies, so it must be developed and stable foundations must be established to support it. Keywords: knowledge capital, intangible capital, company continuity, social capital, human capital, structural capital.

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رقم الهاتف

البريد الإلكتروني

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