The Management of Intangible Assets and Their Role in Improving Financial Performance and Creating Value, Analytical Study of a Sample of Iraqi Private Banks

The study aims to study the role of intangible assets in the banking sector using mixed methods. A quantitative approach was adopted to test the relationships between the various intangible elements and between them and the banking performance and value creation of a sample of seven private sector banks for the period from 2014 to 2016. The research problem focuses on the contribution of intangible assets (Al) in financial performance and value creation, The research is based on the hypothesis that there is no relationship between the variables of intangible assets and the performance and value creation in the sample banks. The empirical results indicate that human capital in senior management has a positive impact on customer relations or financial performance and creation. Value for the bank and A theoretical model based on intangible foundations have been developed, which reveals how intangible materials and physical/financial resources interact in the process of establishing bank value. The study reached a number of recommendations, the most important of which is that banks should draw their attention to the conformity of intangible indicators with the Bank's strategy and performance by offering suggestions to improve the measurement of intangible assets in financial institutions and the need to understand the importance of intangible assets through its various components in influencing activities