<strong>Paper Title</strong><br>
Intellectual Capital and its Effect on Financial Performance of Banks Listed on Palestine Exchange<br>
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<strong>Abstract</strong><br>
This study aimed at identifying the impact of intellectual capitalhuman capital, structuralcapital and relational capital) on financialperformance (return on assets, return on equity, earning per share andmarket value to book value) in banks listed on Palestine Exchange. The researcher used analytical descriptive approach and quantitive approachto achieve this aim of the study. The population of the study consisted ofall banks listed on Palestine Exchange (Bank of Palestine, Islamic ArabBank, Islamic Palestinian Bank, Bank of Investment, Quds Bank andThe National Bank). The researcher used financial statements contentanalysis of the banks using (E-Views) program.
Based on the analysis of data, the results of the study were as follows:
1.	There is no effect for human capital on financial performance in bankslisted on Palestine Exchange.
2.	There is an effect for structural capital on financial performanceindicators (return on equity and market value to book value) and noeffect for structural capital on other financial performance indicatorsin banks listed on Palestine Exchange.
3.	There is an effect for relational capital on financial performanceindicators (return on equity and earning per share) and no effect forstructural capital on other financial performance indicators in bankslisted on Palestine Exchange.
4.	In the light of the study results, the study recommendations were asfollows:
5.	Increasing interest in intellectual capital because of its role in thefinancial performance of economic, financial and commercialorganizations.
6.	The banks listed on the Stock Exchange in Palestine should payattention to relational capital and its impact on financial performance.
7.	The banks listed on the Stock Exchange in Palestine should clarifyintellectual capital components to provide useful information forfinancial reports users.

Keywords - Intellectual Capital, Financial Performance, Banks Listed on Palestine Exchange