The Influence of Intellectual Capital on the Return of Equity Among Banks Listed in Amman Stock Exchange
Publication Type
Original research
Authors

Abstract: The study intends to examine the impact of Intellectual Capital (IC) measured by Value Added Intellectual Coefficient (VAIC) on the Return of Equity Ratio (ROE) of commercial banks in Amman Stock Exchange (ASE). The study used the annual reports for 14 commercial banks listed in ASE during the period 2010-2015, and the data were analyzed by SPSS to test the hypothesis of the study. In addition, the results show that negative impact between VAIC and ROE of commercial banks in Jordan, but there is positive impact between components of VAIC and ROE of Jordanian banks. Based on these results, researchers suggest the commercial banks in Jordan should be concerned in the IC especially human capital because its main components in the banks work. Keywords: Intellectual Capital, intangible asset, Value Added Intellectual Coefficient, Value Added, profitability, commercial banks.

Journal
Title
Int. J. of Electronic Banking
Publisher
Inderscience Enterprises Ltd
Publisher Country
United States of America
Indexing
Scopus
Impact Factor
None
Publication Type
Both (Printed and Online)
Volume
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Year
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Pages
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