Abstract

Study aims to highlight the role of intellectual capital in the completion strategy of the customers of the region, through the test three hypotheses are:
1. There is no significant relationship between Asahaiip investment in intellectual capital and performance of the investment size Pantajitp.
2. No statistically significant relationship between the rate of return on investment measures and intellectual capital.
3. No statistically significant between the value of the intangible and intellectual value-added factor.
The study was conducted on a sample of (78) distributed to the Bank of the Gulf states and the use of financial statements for the years 2004 - 2006 and the results reject the hypotheses of the study confirmed the importance of intellectual capital measures in the evaluation of the performance of organizations.