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صخللما  نم كلذو يلالما ءادلأا ىلع ةسومللما ريغ تادوجولما رثأ ةفرعم ىلإ ةساردلا تفده قوسلا يف ةجردلما ةيساسلأا داولما عاطق تاكرش نم ةنيع ىلع ةيقيبطت ةسارد للاخ ةرتفلا يف يدوعسلا يلالما ( 2011 2018 ،ةلاحلا ةسارد جهنم ىلع ةساردلا تدمتعاو ) ( نم تنوكت ةيئاوشع ةنيع رايتخا مت دقف ةساردلا ةنيع امأ 5 ،كباس( يهو تاكرش ) نم ةساردلا تانايب عمج متو )عينصتلا ،ةيدوعسلا ميكبس ،نداعم ،ةيدوعسلا نايك ختساب اهليلحتو ةيلالما بسنلا باستحا مث نمو لوادت عقوم للاخ جمانرب ماد ( يئاصحلا ليلحتلا SPSS ريغ تادوجوملل رثأ دوجو ىلع ةساردلا جئاتن تدكأو .) ةللاد تاذ ةقلاع دوجو ةجيتن كلذو ةساردلا ةنيعل يلالما ءادلأا ىلع ةسومللما ىلع دئاعلاو تادوجولما ىلع دئاعلا نم ً لاكو ةسومللما ريغ تادوجولما نيب ةيئاصحإ لع دئاعلاو ةيكللما قوقح ىلع ةيدوعسلا ةمهاسلما تاكرش ةساردلا تصوأ .مهسلا ى تادوجولما دونب نع حاصفلا ةدايزو ةسومللما ريغ تادوجولما يف اهتارامثتسا ةدايز نمو تادوجولما كلت رداصم فاشتكا يف ةدعاسملل ةيلالما مئاوقلا يف ةسومللما ريغ ا ءادلأا ىلع اهريثأت راهظل ةبسانلما قرطلاب اهزيزعت مث يلالم .  ABSTRACT This study aims to understand the effect of intangible assets on financial performance by analyzing a sample of companies in the basic materials sector listed in the Saudi financial market during the period 2011–2018. The study was based on the case study methodology, as for the study specimen was chosen randomly, consisting of five companies, namely SABIC, Saudi Kayan, Maaden, Sipchem Saudi Arabia, and Altasnee. The data was collected from the Tadawul website. Financial ratios were calculated and analyzed using SPSS, a statistical analysis software. The results of the study confirm that intangible assets do have an impact on the financial performance of the sample due to a statistically significant relationship between intangible assets and returns on assets, equity and share. The study recommends that Saudi joint-stock companies increase their investment in intangible assets and expand the disclosure of items of intangible assets in their financial statements. This will contribute towards transparency around the sources of those assets and this focus will, in turn, show their impact on financial performance.

The Impact of Intangible Assets on Financial Performance: Saudi Basic Materials Companies