INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE

Abstract

The purpose of this study was to look into the relationship between intellectual capital and the performance of companies listed on the Iraq Stock Exchange. The current study is a descriptive-correlational descriptive - correlational descriptive-correlational descriptive - correlational descriptive - correlational descriptive-correlational descriptive - correlational descriptive-correlation In other words, the purpose of this research is to determine whether or not there is a significant relationship between the components of intellectual capital and the performance of companies listed on the Iraq Stock Exchange. Hypotheses were tested for this purpose using a regression model. During the seven-year research period from 2012 to 2018, the research hypotheses were tested on a sample of 33 companies listed on the Iraq Stock Exchange. There is no significant difference, according to the findings of this study