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

Abstract

he 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