The Impact of Intellectual Capital on Performance of Palestinian Corporations

Abstract

This study aimed to know the effect of intellectual capital on the performance of Palestinian corporations listed in the Palestine Stock Exchange during the period 2012-2016. This study also aimed to find the answer of the main question: What is the effect of intellectual capital with all its components: (human, structural and customers) on the performance of Palestinian corporation. The study population consists of the corporations operating in the industry and services sector. The study sample is represented in 21 companies according to the guideline issued to the companies until year 2016. To test the hypotheses and analyze data, the researchers used the multiple regression model. The most important results reached by this study are as follows: There is a presence of variation in the application of intellectual capital components in the Palestine corporations which is reflected on their performance in general. Also, the company's liquidity plays an important role in improving the productivity and profitability of the companies analyzed by the study.