تفاصيل الرسالة العلمية

This study aimed to know the effect of intellectual capital on the quality of accounting information in industrial public shareholding companies listed in the Amman Stock Exchange, and to achieve the goal of this study a questionnaire was developed as a main tool for data collection consisting of six axes where the independent variable included intellectual capital on (human capital, process capital, customer capital, innovation capital, intellectual assets), and the dependent variable was (the quality of accounting information), where the researcher developed the questionnaire to measure the variables in the study, and the questionnaire was distributed to individuals Study sample and their number (25) A company Randomly selected, (140) questionnaires were distributed, (97) questionnaires were retrieved, it was valid for analysis (95) questionnaires, data was analyzed and hypotheses tested through the use of statistical analysis software (SPSS), and the researcher used test the normal distribution Linear regression model linearity, linear data interference, D.W serial correlation test and other tests to get the results of the hypotheses This study found that there is an effect of intellectual assets on the quality of accounting information in public industrial companies listed on the Amman Stock Exchange, and the study recommends Attention to the reports of intellectual capital and attach them with financial statements