Abstract: This study aimed to know the role of human capital (HCE) measured by value added intellectual coefficient (VAIC) to evaluating the return on equity (ROE) of commercial banks listed on the Amman Stock Exchange (ASE). The study period between 2010-2015. The study sample included 14 commercial banks listed on the ASE, which have disclosure of the salaries and expenses of training the employees. The data were analyzed by Microsoft Excel and SPSS programs to extract the results of the study. The results of the study showed that HCE is one of the most important components of intellectual capital (IC) at a rate of 84.0410%. It referred that there is no statistically significant effect of human capital in evaluating the ROE of commercial banks in Jordan. Based on these findings, researchers recommend that commercial banks increase their interest in human capital, because it considers the main driver of banks' work

Conference Title

"THE HUMAN CAPITAL IN THE KNOWLEDGE AGE"

Conference Country

Jordan

Conference Date

April 13, 2019 - April 14, 2019

Conference Sponsor

Amman Arab University- Faculty of Business with Jordanian Businessmen Association