The role of human capital in maximizing the value of return on assets- Analytical study in a sample of Iraqi private banks

Authors

  • م. د. سمير عبد الصاحب ياره

Keywords:

راس المال البشري ، العائد على الموجودات

Abstract

  The human element is the decisive factor in the successes achieved by business organizations in spite of the great development in the field of technology and its applications, especially the specialized ones. Therefore, the search for this specialized element in the financial and banking field has become an urgent necessity in the financial and banking institutions and increase the value of return on assets  which is the index of the profitability of financial institutions, so the subject of   reaserch is studying the role of human capital in maximizing the value of return on assets taken by a number of Iraqi private banks that listed in  the Iraq stock market for research sample . The aim of the research is to know the relation between the holders of certificates at various levels to maximize the value of the return on assets and the market value of the shares of those banks. In order to reach the goal of the research, the problem was determined by that relationship and its direction. On the basis of this problem, two main hypotheses were identified:The most important of these was the existence of a statistically significant relation between human capital and return on assets. and the research reached a set of conclusions, the most important of which is " There is an inverse relationship between the holders of the preparatory certificate and below and the return on assets" .                  

Published

2022-04-24

Issue

Section

أدارة الاعمال