Page 9 - أبحاث كلية تكنولوجيا المعلومات 2016-2020

2016 Publications

Research Journal of Finance and Accounting
Vol.7, No.14, 2016

The Effect of Value Added Intellectual Coefficient on Firms'
performance: Evidence from Jordanian Industrial Sector

Haan Ali Al-Awawdeh, Saad AL-Kareem AL-Sakini, Fares Jamiel Hussein AL-sufy

This study aimed to investigate the effect of intellectual capital measured by value
added intellectual coefficient (VAIC) and its components on the firms' performance,
based on a sample of 20 Jordanian industrial company contribution during the period
2009-2014. The study used two measures of performance; namely, return on assets
(ROA) and return on equity (ROE), while independent variables included VAIC and its
components; human capital efficiency (HCE), structural capital efficiency (SCE) capital
employed efficiency (CEE), in addition to the firm size and leverage ratio. The results
showed that there is a positive and significant effect of VAIC, HCE and CEE on ROA
and ROE, while SCE have no effect on the performance of Jordanian industrial
companies. The study recommended the need to address the intellectual capital
intensively to be one of the most important considerations in the company.

https://iiste.org/Journals/index.php/RJFA/article/view/32117

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