Human capital efficiency and its impact on added value

Authors

  • Asst Prof Dr. Muhannad Hamid Yasser Al-Atwi Faculty of Administration and Economics/University of Kufa
  • Researcher Aram Muhammad Obaid Faculty of Administration and Economics/University of Kufa

DOI:

https://doi.org/10.36322/jksc.v1i73(B).16826

Keywords:

human capital efficiency, added value, Impact study

Abstract

The current research seeks to measure the impact of the efficiency human capital as an independent variable, on the added value as a dependent variable, and to determine the type of relationship between the research variables in the industrial joint stock companies, the research sample. Including the data published on the website of the Iraq Stock Exchange for the period from (2010-2020) and the sample included (10) listed industrial companies. It sought to test the hypothesis related to significant relationships between the variables of the current research, to answer the questions related to the problem of the current research and to reach the objectives set ( Jarque-Bera) and the method of least squares, and the most important finding of the research is that the money that organizations spend on developing and investing human capital, such as programs to develop working individuals and their ideas, are considered as investments that help create added value in the future.

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References

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Baxi, C. V., & Ray, R. S. (2012). Corporate social responsibility. Vikas Publishing House.‏

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Grant, J. L. (2003). Foundations of economic value added (Vol. 99). John Wiley & Sons.‏

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Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management journal, 48(3), 450-463. DOI: https://doi.org/10.5465/amj.2005.17407911

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Published

2026-02-23

How to Cite

Al-Atwi, M. and Obaid, A. (2026) “Human capital efficiency and its impact on added value ”, Journal of Kufa Studies Center, 1(73(B), pp. 61–90. doi:10.36322/jksc.v1i73(B).16826.

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