Title: The influence of intellectual capital on the return of equity among banks listed in Amman Stock Exchange

Authors: Kamelia Moh'd Khier Al Momani; Abdul-Naser Ibrahim Nour

Addresses: Department of Administrative and Financial Affairs Previously: Zarqa National College, University Malaysia Terengganu, P.O. Box 1403-11947/Tabarbour, Amman, Jordan ' Department of Accounting, Al-Najah National University, Nablus, Palestine

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 analysed 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.

DOI: 10.1504/IJEBANK.2019.099613

International Journal of Electronic Banking, 2019 Vol.1 No.3, pp.220 - 232

Received: 07 Dec 2018
Accepted: 17 Dec 2018
Published online: 14 May 2019 *

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