Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/16006
Title: THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
Authors: KAMELIA MOH'D KHIER AHMAD AL MOMANI
Issue Date: 2021
Publisher: UNIVERSITI MALAYSIA TERENGGANU
Abstract: Many researchers have been relying on the value-added intellectual coefficient method (VAICTM), developed by Pulic (1998), to examine the relationship between intellectual capital (IC) and firm performance. Previous studies have found a discrepancy in the results due to misinterpretation of the technological development of the company's management. VAICTM has been criticized for excluding relational capital (RC) in the model. Therefore, this thesis investigated the moderating role of RC on the relationship between IC and firm performance. This study thus aimed to examine whether firm performance is influenced by IC and its components, and also whether RC moderates the relationship between IC and its components, and firm performance. Using panel data models of 50 industrial companies listed on the Amman Stock Exchange (ASE) during 2008-2017, this study found a significant positive influence of IC on firm performance. Specifically, capital employed efficiency (CEE) had a significant positive influence on market to book ratio (M/B); human capital efficiency (HCE) and structure capital efficiency (SCE) had a significant positive influence on earning per share (EPS) and return on assets (ROA).
URI: http://umt-ir.umt.edu.my:8080/handle/123456789/16006
Appears in Collections:Pusat Pengajian Pembangunan Sosial dan Ekonomi..

Files in This Item:
File Description SizeFormat 
Abstract.pdf72.57 kBAdobe PDFView/Open
KAMELIA MOH'D KHIER AHMAD AL MOMANI.pdf
  Restricted Access
3.74 MBAdobe PDFView/Open Request a copy


Items in UMT-IR are protected by copyright, with all rights reserved, unless otherwise indicated