Paper Title
Intellectual Capital and its Effect on Financial Performance of Banks Listed on Palestine Exchange

Abstract
This study aimed at identifying the impact of intellectual capital(human capital, structural capital and relational capital) on financial performance (return on assets, return on equity, earning per share and market value to book value) in banks listed on Palestine Exchange. The researcher used analytical descriptive approach and quantitive approach to achieve this aim of the study. The population of the study consisted of all banks listed on Palestine Exchange (Bank of Palestine, Islamic Arab Bank, Islamic Palestinian Bank, Bank of Investment, Quds Bank and The National Bank). The researcher used financial statements content analysis 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 banks listed on Palestine Exchange. 2. There is an effect for structural capital on financial performance indicators (return on equity and market value to book value) and no effect for structural capital on other financial performance indicators in banks listed on Palestine Exchange. 3. There is an effect for relational capital on financial performance indicators (return on equity and earning per share) and no effect for structural capital on other financial performance indicators in banks listed on Palestine Exchange In the light of the study results, the study recommendations were as follows: 1. Increasing interest in intellectual capital because of its role in the financial performance of economic, financial and commercial organizations. 2. The banks listed on the Stock Exchange in Palestine should pay attention to relational capital and its impact on financial performance. 3. The banks listed on the Stock Exchange in Palestine should clarify intellectual capital components to provide useful information for financial reports users. Keywords - Intellectual Capital, Financial Performance, Banks Listed on Palestine Exchange