Author(s)

Samih M. A. Sowaity

Universidade de Santiago de Compostela, A Coruna, Spain.

We examine whether intellectual capital efficiency (IC) shapes the corporate performance of Jordanian listed firms over the period 2009-2018. We document a positive impact of IC on corporate performance that holds across different sectors. Considering the different IC components, we find a positive relationship with corporate performance for both relational capital efficiency (except for the real estate sector) and human capital efficiency (except for the services sector), but find that the impact of structural capital efficiency is mixed. Our evidence points to the fact that Jordanian corporate management has not yet fully exploited the potential of intangible assets.

Intellectual Capital Efficiency, Corporate Performance, Profitability, Amman Stock Exchange ASE, VAIC

Sowaity, S. (2022) Intellectual Capital Efficiency and Corporate Performance in Jordanian Listed Companies. Open Journal of Accounting, 11, 213-242. doi: 10.4236/ojacct.2022.113012.