Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms

• Autores: Samih Mohhammad Abdel Sowaity
• Directores de la Tesis: Juan Carlos Reboredo Nogueira (dir. tes.)
• Lectura: En la Universidade de Santiago de Compostela ( España ) en 2022
• Idioma: español
• Tribunal Calificador de la Tesis: Francisco Reyes Santías (presid.), Beatriz Aibar Guzmán (secret.), Javier Ojea Ferreiro (voc.)
• Programa de doctorado: Programa de Doctorado en Análisis Económico y Estrategia Empresarial por la Universidad de A Coruña; la Universidad de Santiago de Compostela y la Universidad de Vigo
• Materias:
  • Ciencias económicas
    • Econometría
      • Modelos econométricos
    • Teoría económica
      • Formación de capital
    • Organización y dirección de empresas
      • Gestión financiera
      • Organización de recursos humanos
• Enlaces
  • Tesis en acceso abierto en: MINERVA
• 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.