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Nexus Between Intellectual Capital And Financial Performance Sustainability: Evidence From Listed Jordanian Firms, Ali M. Alrabei, Leqaa N. Al-Othman, Thaer A. Abutaber, Mustafa S. Alathamneh, Tareq M. Almomani, Mohammed H. Qeshta
Nexus Between Intellectual Capital And Financial Performance Sustainability: Evidence From Listed Jordanian Firms, Ali M. Alrabei, Leqaa N. Al-Othman, Thaer A. Abutaber, Mustafa S. Alathamneh, Tareq M. Almomani, Mohammed H. Qeshta
Applied Mathematics & Information Sciences
Purpose: The authors observe the effect of exploring the reality of Intellectual Capital (IC) and its impact on the financial performance of Jordanian industrial firms in Amman Stock Exchange. This empirical research explores the effect of intellectual capital on financial performance using data from 36 Jordanian industrial firms listed in Amman Stock Exchange for the period 2016-2020. The Value-Added Intellectual coefficient (VAIC) was adopted to measure the intellectual capital, while the return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were adopted as measures of the companys financial performance. The effect of IC was tested by …