Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
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 regr...
| Autor: | |
|---|---|
| Tipo de recurso: | tesis doctoral |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad de Santiago de Compostela (USC) |
| Repositorio: | Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela |
| Idioma: | inglés |
| OAI Identifier: | oai:minerva.usc.gal:10347/29434 |
| Acceso en línea: | http://hdl.handle.net/10347/29434 |
| Access Level: | acceso abierto |
| Palabra clave: | Materias::Investigación::53 Ciencias económicas::5307 Teoría económica::530704 Estudios del desarrollo económico Materias::Investigación::53 Ciencias económicas::5302 Econometría::530201 Indicadores económicos |
| Sumario: | 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 |
|---|