الإفصاح عن رأس المال الفكري ودوره في تحسين كفاءة الأداء المالي دراسة ميدانية على قطاعي النفط والمصارف الليبية من وجهة نظر المراجعين الخارجيين

Abstract

This study aimed to know the role of intellectual capital disclosure in improving the efficiency of the financial performance of Libyan institutions, by identifying the extent to which Libyan institutions are interested in intellectual capital, in addition to knowing the contribution of intellectual capital disclosure to improving the efficiency of the financial performance of Libyan institutions, and to achieve the objectives of The study followed the deductive and inductive approach, where the study population consisted of the offices of external auditors accredited to both the National Oil Corporation and the Central Bank, and the questionnaire was used as a means of collecting data for testing the hypotheses of the study, The study reached several results, the most important of which is the presence of Libyan institutions’ interest in intellectual capital, as well as the contribution of disclosure of intellectual capital to improving the efficiency of the financial performance of Libyan institutions. The study recommended the need to urge institutions to disclose intellectual capital in the final accounts, to give the financial statements credibility. In expressing the financial information it contains.

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