The Role of the Added Value of Intellectual Capital in Improving the Market Value of the shareholding companies listed on the Iraq Stock Exchange

Abstract

The Research aims to demonstrate the role of the added value of intellectual capital in improving the market value of the shareholding companies listed in the Iraq Stock Exchange, and to achieve the goal of the research, the use of descriptive statistics was relied upon through the use of the questionnaire form, as the number of distributed forms was (90) questionnaires and they were recovered and valid For analysis, it is (83) questionnaire, as it was distributed to a sample of investors in the Iraq Stock Exchange. The research concluded that the disclosure of value-added information for intellectual capital contributes to improving financial reporting, which enhances the value of the company, especially as it represents the true value of the economic unit and the main driver. For the performance of the economic units, it represents the bridge between the market value of the shares and the book value of the assets of the economic unit. The research recommended the need to pay attention to the added value of intellectual capital and its components in the economic units, because it represents the true value of the economic entity.