The impact of the accounting disclosure of intellectual capital on increasing the value of companies

Abstract

This study aims to clarify the concept of accounting disclosure for intellectual capital, by clarifying the nature of accounting disclosure for intellectual capital and its components, and its impact in increasing the value of the companies in the Jordanian business environment, to assist financial reporting users in making rational decisions. The researchers adopted both the descriptive approach and the analytical approach to achieving the objectives of the study, and a field study was conducted in the Jordanian environment through a survey of the opinions of a sample of financial analysts in the 5 brokerage firms. SPSS software was used to analyze the data collected based on Mathematical averages, standard deviations, probability value (sig.), And (One-Sample T-Test) were used to test the hypotheses and to achieve the study goal. The results of the study showed a statistically significant role for the accounting disclosure of intellectual capital in its three components (structural capital, relationship capital, and human capital) in maximizing the value of the company in the Jordanian business environment.