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The Effect of Intellectual Capital on the Earnings Persistence of the Jordanian Banks Listed on the Amman Stock Exchange

22 Pages Posted: 30 Oct 2020 Publication Status: Under Review

See all articles by Sanaa Nazami Maswadeh

Sanaa Nazami Maswadeh

Jadara University - Accounting Department

Abstract

This study aims to test the effect of intellectual capital on the earnings persistence in the Jordanian Banks listed on the Amman Stock Exchange, where intellectual capital was measured through value added intellectual coefficient devolved by Pulic in (1998) and consists of human capital, structural capital and capital employed as independent variables, with earnings persistence measured as a dependent variable according to the Sloan model (1996). The study population consists of all the commercial banks listed on the Amman Stock Exchange at the end of 2018, and three Jordanian Islamic banks were excluded for the purpose of reaching statistical results that can be generalized with greater accuracy on the study population, consisting of the traditional Jordanian commercial banks. Data were obtained through the financial reports of these companies during the period 2013-2018 and relied on multiple linear regressions to test the study hypotheses. The study concluded a set of results, the most important of which is the existence of a significant effect of intellectual capital in its three dimensions (human capital, structural capital, and capital employed) on earnings persistence in traditional Jordanian commercial banks.

Keywords: Intellectual Capital, Earnings Persistence, Jordanian Banks

Suggested Citation

Maswadeh, Sanaa Nazami, The Effect of Intellectual Capital on the Earnings Persistence of the Jordanian Banks Listed on the Amman Stock Exchange. Available at SSRN: https://ssrn.com/abstract=3722003 or http://dx.doi.org/10.2139/ssrn.3722003

Sanaa Nazami Maswadeh (Contact Author)

Jadara University - Accounting Department ( email )

Irbid
Jordan

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