The Impact of Intellectual Capital on Financial Sustainability \\ GP \\ DR \ Mohamed El-Deeb ( 2018 -2019 )
Yasmine Karam 150395
The Impact of Intellectual Capital on Financial Sustainability \\ GP \\ DR \ Mohamed El-Deeb ( 2018 -2019 ) - Giza MSA 2018 - 35 Page - MANAGEMENT DISTINGUISHED PROJECTS 2018 .
The 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.
Accounting
The Impact of Intellectual Capital on Financial Sustainability \\ GP \\ DR \ Mohamed El-Deeb ( 2018 -2019 ) - Giza MSA 2018 - 35 Page - MANAGEMENT DISTINGUISHED PROJECTS 2018 .
The 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.
Accounting