The study aimed to explore the impact of intellectual capital on the financial performance of corporations listed on the Palestine Exchange. The analytical approach was used in this study to examine the financial statements of these corporations during the period from 2017 to 2022. Data was collected from the annual financial reports of the listed companies. The study population consist of all 43 companies listed on the Palestine Exchange which regularly disclosed their financial and sustainability reports, distributed across various economic sectors. Data extracted from the financial statements was processed using the statistical package program SPSS, using multiple regression analysis to examine the impact of intellectual capital in its three dimensions: human capital, structural capital, and relational capital, on financial performance indicators represented by return on assets, return on equity, and net profit ratio. A clear relationship was found between the components of intellectual capital and the financial performance of public shareholding companies on the Palestine Exchange. It was also found that intellectual capital, in its various dimensions, has a significant impact on return on assets, return on equity, and net profit margin. Intellectual capital in the banking sector had the greatest impact on financial performance compared to other sectors.
| Published in | Journal of Finance and Accounting (Volume 13, Issue 6) |
| DOI | 10.11648/j.jfa.20251306.13 |
| Page(s) | 260-268 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
Intellectual Capital, Human Capital, Structural Capital, Relational Capital, Financial Performance
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APA Style
Alhafiz, D. A., Rahhal, A. (2025). Intellectual Capital and Its Impact on the Financial Performance: Evidence from Palestine. Journal of Finance and Accounting, 13(6), 260-268. https://doi.org/10.11648/j.jfa.20251306.13
ACS Style
Alhafiz, D. A.; Rahhal, A. Intellectual Capital and Its Impact on the Financial Performance: Evidence from Palestine. J. Finance Account. 2025, 13(6), 260-268. doi: 10.11648/j.jfa.20251306.13
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Download@article{10.11648/j.jfa.20251306.13,
author = {Doaa Abed Alhafiz and Akram Rahhal},
title = {Intellectual Capital and Its Impact on the Financial Performance: Evidence from Palestine},
journal = {Journal of Finance and Accounting},
volume = {13},
number = {6},
pages = {260-268},
doi = {10.11648/j.jfa.20251306.13},
url = {https://doi.org/10.11648/j.jfa.20251306.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20251306.13},
abstract = {The study aimed to explore the impact of intellectual capital on the financial performance of corporations listed on the Palestine Exchange. The analytical approach was used in this study to examine the financial statements of these corporations during the period from 2017 to 2022. Data was collected from the annual financial reports of the listed companies. The study population consist of all 43 companies listed on the Palestine Exchange which regularly disclosed their financial and sustainability reports, distributed across various economic sectors. Data extracted from the financial statements was processed using the statistical package program SPSS, using multiple regression analysis to examine the impact of intellectual capital in its three dimensions: human capital, structural capital, and relational capital, on financial performance indicators represented by return on assets, return on equity, and net profit ratio. A clear relationship was found between the components of intellectual capital and the financial performance of public shareholding companies on the Palestine Exchange. It was also found that intellectual capital, in its various dimensions, has a significant impact on return on assets, return on equity, and net profit margin. Intellectual capital in the banking sector had the greatest impact on financial performance compared to other sectors.},
year = {2025}
}
TY - JOUR T1 - Intellectual Capital and Its Impact on the Financial Performance: Evidence from Palestine AU - Doaa Abed Alhafiz AU - Akram Rahhal Y1 - 2025/12/11 PY - 2025 N1 - https://doi.org/10.11648/j.jfa.20251306.13 DO - 10.11648/j.jfa.20251306.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 260 EP - 268 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20251306.13 AB - The study aimed to explore the impact of intellectual capital on the financial performance of corporations listed on the Palestine Exchange. The analytical approach was used in this study to examine the financial statements of these corporations during the period from 2017 to 2022. Data was collected from the annual financial reports of the listed companies. The study population consist of all 43 companies listed on the Palestine Exchange which regularly disclosed their financial and sustainability reports, distributed across various economic sectors. Data extracted from the financial statements was processed using the statistical package program SPSS, using multiple regression analysis to examine the impact of intellectual capital in its three dimensions: human capital, structural capital, and relational capital, on financial performance indicators represented by return on assets, return on equity, and net profit ratio. A clear relationship was found between the components of intellectual capital and the financial performance of public shareholding companies on the Palestine Exchange. It was also found that intellectual capital, in its various dimensions, has a significant impact on return on assets, return on equity, and net profit margin. Intellectual capital in the banking sector had the greatest impact on financial performance compared to other sectors. VL - 13 IS - 6 ER -
Accounting Department, Al-Quds University, Jerusalem, Palestine
Accounting Department, Al-Quds University, Jerusalem, Palestine
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