The Impact of Intellectual Capital Disclosure in Firm Value A Case Study at Asia Cell

Abstract

The aim of the research is to determine the relationship and impact of disclosing intellectual capital on the Firm value in the Iraqi stock market, and to address the annual financial reports of Asiacell Telecom for the period from (2013) to (2018), and relied on examining the reports using the content analysis method in order to measure the level of disclosure about Intellectual capital through an indicator consisting of (18) elements using the model (1) and zero, also used correlation analysis and simple linear regression to determine the relationship and influence between the research variables through the use of the SPSS statistical program, and reached the existence of a relationship and a statistically significant effect between the disclosure intellectual capital money and the Firm value is the sample, and the research. recommended the need to increase the awareness of Iraqi companies about the importance of disclosure intellectual capital in the modern business environment for achieving competitive advantages as well as its role in adding value to them. and to Improve the level of disclosure intellectual capital and encourage regulators to issue an accounting standard that regulates accounting and measurement.