Document Details

Document Type : Thesis 
Document Title :
The Impact of Evaluating the Intellectual Capital on Maximizing the Value of the Company with the Application on Saudi Industrial Companies
أثر تقويم رأس المال الفكري على تعظيم قيمة الشركة بالتطبيق على الشركات الصناعية السعودية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The current study is an attempt to show the importance and the effect of evaluating the intellectual capital – as an intangible asset – on maximizing the value of the company. It also shows the difficulties of evaluating the intangible assets and the intellectual capital as well. Different proposed accounting methods of evaluating the major elements of intellectual capital were discussed. Different hypotheses regarding the problem and the objectives of the study were stated. Data were collected – through questionnaires – from some industrial companies, faculty members and investors from individuals and companies. The study used some statistical techniques such as frequencies, arithmetic means, standard deviation, coefficient of variation, Chi-square to test the hypotheses through (SPSS) package. The study has some significant results. There was a general agreement on the importance of the intellectual capital and its evaluation to the companies in the sample. Also, there was no agreement on the accounting methods to evaluate the intellectual capital and there were some difficulties in evaluating the intellectual capital. A separate statement of the major elements of the intellectual capital accompanied with the traditional financial statement was proposed. There were some companies will face difficulties in the preparation of independent financial intellectual capital statement. The importance of evaluating the intellectual capital and the maximization of the market value of companies was found. 
Supervisor : dr.Zakaria Farid Abdel-Fattah 
Thesis Type : Master Thesis 
Publishing Year : 1431 AH
2010 AD 
Added Date : Monday, March 22, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
دانيا احمد باسهلBASAHEL, DANYA AHMEDResearcherMaster 

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