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    Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms

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    Date
    2022
    Author
    Mardini, Ghassan H.
    Alkurdi, Amneh
    Karasneh, Mahmoud M.
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    Abstract
    The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach to examine the extent of structural and relational capital disclosures of Jordanian listed firms with data from 2012 to 2018. Ordinary least squares regression models for structural capital, relational capital, and overall IC disclosures are employed. The findings show a negative significant impact of management ownership on relational capital disclosures, a positive impact of foreign ownership on relational and overall IC disclosures, and a positive impact of institutional ownership on all three IC models. Hence, our study suggests that managers are not inclined to provide relational capital disclosures for the benefit of stakeholders. Moreover, it suggests that foreign investors require lower information asymmetry, which leads to measures being taken to enhance IC practices. We believe that our study adds knowledge to the current IC literature since it provides empirical evidence concerning knowledge-based IC disclosures in emerging markets such as Jordan. Copyright 2022 Inderscience Enterprises Ltd.
    DOI/handle
    http://dx.doi.org/10.1504/IJLIC.2022.122581
    http://hdl.handle.net/10576/38573
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