THE IMPACT OF INTELLECTUAL CAPITAL DISCLOSURE IN FIRM VALUE – ZAIN TELECOMMUNICATION AS A CASE STUDY

Abstract

The research aims to determine the relationship and the impact of the disclosure of intellectual capital on the company's value in the Iraq Securities Market, and addresses the annual financial reports of Zain Telecommunications for the period of (2012) until (2020), and relied on the examination of reports using the method of content analysis with the aim of measuring the level of disclosure of intellectual capital through an indicator consisting of (18) element using model (1) and zero, and also used simple linear correlation and regression analysis to determine the relationship and impact between research variables through the use of SPSS statistical program, It found a statistically significant correlation between the disclosure of intellectual capital and the value of the company's research sample and recommended that accounting bodies and organizations concerned with the profession should adopt an action map with instructions and controls requiring companies to disclose intellectual capital components, Courses, conferences and seminars should also be held for the competent bodies and representatives of companies to familiarize them with the importance of intellectual capital and how to measure and disclose it as a fundamental pillar of companies in the modern business environment.