The Impact of Intellectual Capital on Financial Sustainability

dc.AffiliationOctober University for modern sciences and Arts (MSA)  
dc.contributor.authorKaram, Yasmine
dc.contributor.authorAbdallah, Zeinab
dc.contributor.authorAhmed Taha, Ingy
dc.contributor.authorSamy, Madonna
dc.contributor.authorHussein, Mennatullah
dc.date.accessioned2019-10-17T09:37:15Z
dc.date.available2019-10-17T09:37:15Z
dc.date.issued2019
dc.description.abstractThe main objective of this paper is to examine the impact of Intellectual Capital on Financial sustainability and how the company can grow by this relationship. This research is explaining this role by measurable, descriptive and tested study as it built by pervious theories of knowledge management, finance and accounting. The measurements of intellectual capital which are the percentage of intellectual capital from total assets and the measurements of financial sustainability which are operating expenses ratio. Different measure have been used for financial sustainability as ROA, ROE, leverage, and firm size, as well as, the measures used for intellectual capital were Percentage of Intellectual capital from total assets and Total Investment on employees. Methodology of this research consists of a quantitative method as the data have been gathered from the financial statements of a 5 firms in Real Estate Sector Index listed in the Egyptian stock exchange. The results of our models which are simple regression and Pearson correlation models it is found that there is an insignificant negative relationship between variables which are Capital employed and human capital with Operating expenses and sales growth. There were some limitations that faced us as which is that the sample is considered to be small so data will not be generalized on the population as well as, it was difficult to get the measures of intangible assets in the financial statements of the companies.en_US
dc.description.sponsorshipProf.Dr. Mohamed El-Deeben_US
dc.identifier.citationCopyright © 2019 MSA University. All Rights Reserved.en_US
dc.identifier.urihttps://t.ly/k7PLq
dc.language.isoenen_US
dc.publisherOctober University for Modern Sciences and Artsen_US
dc.subjectOctober University for Modern Sciences and Artsen_US
dc.subjectUniversity of Modern Sciences and Artsen_US
dc.subjectMSA Universityen_US
dc.subjectجامعة أكتوبر للعلوم الحديثة والآدابen_US
dc.subjectFinancial Sustainabilityen_US
dc.titleThe Impact of Intellectual Capital on Financial Sustainabilityen_US
dc.typeOtheren_US

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