The Role of Intellectual Capital Disclosure in Enhancing Corporate Performance According to Economic Value Added (EVA): An Exploratory Study of Iraqi Companies Listed on the Iraq Stock Exchange

Abstract

The study's goals were to determine the degree to which the disclosure of intellectual capital improves a company's performance in terms of added economic value. To accomplish these goals, the descriptive analytical approach was used, and the questionnaire was used as the primary tool for research. The questionnaire was given to a sample of Iraqi bank accountants and auditors throughout the year 2022, and the data was downloaded and analyzed using the SPSS program. The researcher discovered a number of noteworthy findings, including: a statistically significant correlation between the disclosure of intellectual capital and both the economic value added and the performance of businesses; a statistically significant effect of the disclosure of intellectual capital on the performance of companies; a statistically significant effect of the disclosure of intellectual capital on the economic value added; and a significant impact of the economic value added on the performance of Iraqi companies listed on the Iraq Stock Exchange. Additionally, the research revealed that disclosing intellectual capital has no effect on the performance of businesses in Iraq listed on the Iraq Stock Exchange by mediating the economic value added..