Intellectual Capital, Sustainability, Financial performanceEmpirical Evidence for Jordanian Firms

  1. Sowaity, Samih Mohhammad Abdel
Dirigida por:
  1. Juan Carlos Reboredo Nogueira Director/a

Universidad de defensa: Universidade de Santiago de Compostela

Fecha de defensa: 20 de octubre de 2022

Tribunal:
  1. Francisco Reyes Santías Presidente/a
  2. Beatriz Aibar Guzmán Secretario/a
  3. Javier Ojea Ferreiro Vocal

Tipo: Tesis

Resumen

The primary aim of this thesis is to provide fresh evidence by testing the linkage between various economic indicators, sustainability disclosure, earnings quality, financial performance and intellectual capital efficiency (IC) in the Jordanian economic context. Through using multivariate panel regression models, time-year effect, fixed and random methods, for the three studies, we chose a period of ten-years of observations (2009-2018) for the listed nonfinancial industries that have different economic activities at Amman Stock Exchange (ASE). Our data have been chosen and extracted annually since 2009 for the purpose to skip the influence of global economic crisis and also to be consistent with the new Jordanian Tax law that has legislated and launched in 2009. However, by filtering our data through predefined selection criteria, only 104 listed companies were selected to conduct our analyses.