This research aimed to examine the effect of intellectual
capital (IC) on firm performance before and after
the Arab Spring. Quantitative data were collected for
50 Jordanian industrial companies listed on the Amman
Stock Exchange (ASE) between 2008 and 2017. IC is
measured using Pulic’s value-added intellectual coefficient
(VAIC™) and its components (human, structural,
and capital employed efficiencies) (HCE, SCE, CEE).
Meanwhile, Market to Book ratio (M/B) and Earnings
per Share (EPS) are used to represent the firm performance.
The research findings shed light on the importance
of IC on firm performance during the crisis. It
also provides a basis for future studies in comparing the
effect of IC on firm performance before and after the
COVID-19 pandemic.
المجلة
العنوان
In: Alzoubi, H.M., Ahmad, M., Alshurideh, M.T. (eds) Innovation, Technologies, and Business Management (ICTIM). ICTIM 2024. Advances in Science, Technology & Innovation