The Influence of Intellectual Capital on Financial Reporting Quality and performance of Enterprises: An empirical study on EGX listed firms | ||
| مجلة البØوث التجارية | ||
| Article 29, Volume 46, Issue 1, January 2024, Pages 73-112 PDF (884.45 K) | ||
| Document Type: تجاریة کل ما یتعلق بالعلوم التجاریة | ||
| DOI: 10.21608/zcom.2023.215174.1261 | ||
| Authors | ||
| Merna Mohammed Hassan Al-Attar* 1; Ù…Øمد السعيد أبوالعز2; Ø£Øمد Ù…Øمد عبدالعزيز عبدالØميد3 | ||
| 1Egypt, Alsharkia governorate | ||
| 2قسم المØاسبة، کلية التجارة، جامعة الزقازيق، مصر | ||
| 3مدرس Ù…Øاسبة كلية تجارة جامعة الزقازيق | ||
| Abstract | ||
| Abstract Purpose: This study investigates the influence of intellectual capital (IC) on firms both financial and market performance as well as its impact on the financial reporting quality (FRQ). Design /Methodology /Approach: The study uses a sample of 52 listed companies on the Egyptian stock market covering the period from 2014 to 2019. The study applies the modified value-added intellectual coefficient (MVAIC) to measure the efficiency of the IC. Eventually, the study tests the hypotheses through multiple regression analysis and panel data. Findings: The study reveals that the MVAIC significantly influences the financial performance as well as the market performance. The study also shows a significant impact of the MVAIC on the FRQ. Research Limitations: The main limitation of the study comes from the inability of the researcher to tackle the separate impact of each component of the intellectual capital efficiency and the limited sample size due to the inconsistent disclosure of the needed data. Practical implications: The findings of the study may help stakeholders, and managers in managing their IC resources efficiently, and effectively. Originality/Value: This study develops the prior studies by giving prospects for companies on developing their IC. The current study is the first study to encouraging examine the impact of the IC On FRQ among the Egyptian listed firms using the MVAIC Key words: Intellectual capital, financial performance, market performance financial reporting quality. Paper type: Research paper | ||
| Keywords | ||
| Intellectual capital; financial performance; market performance; financial reporting quality | ||
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