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...

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Autor: Sowaity, Samih Mohhammad Abdel
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
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spelling Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian FirmsSowaity, Samih Mohhammad AbdelMaterias::Investigación::53 Ciencias económicas::5307 Teoría económica::530704 Estudios del desarrollo económicoMaterias::Investigación::53 Ciencias económicas::5302 Econometría::530201 Indicadores económicosThe 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 analysesReboredo Nogueira, Juan CarlosUniversidade de Santiago de Compostela. Escola de Doutoramento Internacional (EDIUS)20222022-01-0120222022-01-01doctoral thesishttp://purl.org/coar/resource_type/c_db06info:eu-repo/semantics/doctoralThesisapplication/pdfhttp://hdl.handle.net/10347/29434reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostelainstname:Universidad de Santiago de Compostela (USC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:minerva.usc.gal:10347/294342026-06-15T12:47:27Z
dc.title.none.fl_str_mv Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
title Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
spellingShingle Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
Sowaity, Samih Mohhammad Abdel
Materias::Investigación::53 Ciencias económicas::5307 Teoría económica::530704 Estudios del desarrollo económico
Materias::Investigación::53 Ciencias económicas::5302 Econometría::530201 Indicadores económicos
title_short Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
title_full Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
title_fullStr Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
title_full_unstemmed Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
title_sort Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
dc.creator.none.fl_str_mv Sowaity, Samih Mohhammad Abdel
author Sowaity, Samih Mohhammad Abdel
author_facet Sowaity, Samih Mohhammad Abdel
author_role author
dc.contributor.none.fl_str_mv Reboredo Nogueira, Juan Carlos
Universidade de Santiago de Compostela. Escola de Doutoramento Internacional (EDIUS)

dc.subject.none.fl_str_mv Materias::Investigación::53 Ciencias económicas::5307 Teoría económica::530704 Estudios del desarrollo económico
Materias::Investigación::53 Ciencias económicas::5302 Econometría::530201 Indicadores económicos
topic Materias::Investigación::53 Ciencias económicas::5307 Teoría económica::530704 Estudios del desarrollo económico
Materias::Investigación::53 Ciencias económicas::5302 Econometría::530201 Indicadores económicos
description 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
publishDate 2022
dc.date.none.fl_str_mv 2022
2022-01-01
2022
2022-01-01
dc.type.none.fl_str_mv doctoral thesis
http://purl.org/coar/resource_type/c_db06
dc.type.openaire.fl_str_mv info:eu-repo/semantics/doctoralThesis
format doctoralThesis
dc.identifier.none.fl_str_mv http://hdl.handle.net/10347/29434
url http://hdl.handle.net/10347/29434
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
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Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
instname:Universidad de Santiago de Compostela (USC)
instname_str Universidad de Santiago de Compostela (USC)
reponame_str Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
collection Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
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