Disclosure of Intellectual Capital and its Impact on the Quality of Financial Reports: A Field Study of Commercial Banks

Abstract

The study aimed to clarify the impact of accounting disclosure of intellectual capital by explaining the nature of accounting disclosure of intellectual capital and its components, and its impact on the quality of financial reports in commercial banks operating in the Al-Khomis region, with the aim of helping users of financial reports make rational decisions. The study followed a descriptive analytical approach and concluded that there is an impact of accounting disclosure of intellectual capital with its three components (human capital, structural capital, and relational capital) on the quality of financial reports.