عرض بسيط للتسجيلة

المؤلفMardini, Ghassan H.
المؤلفAlkurdi, Amneh
المؤلفKarasneh, Mahmoud M.
تاريخ الإتاحة2023-01-18T08:39:02Z
تاريخ النشر2022
اسم المنشورInternational Journal of Learning and Intellectual Capital
المصدرScopus
معرّف المصادر الموحدhttp://dx.doi.org/10.1504/IJLIC.2022.122581
معرّف المصادر الموحدhttp://hdl.handle.net/10576/38573
الملخصThe 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.
اللغةen
الناشرInderscience Publishers
الموضوعdeveloping countries
emerging markets
intellectual capital
Jordan
ownership structure
العنوانOwnership structure and intellectual capital: empirical evidence for Jordanian listed firms
النوعArticle
الصفحات217-235
رقم العدد3
رقم المجلد19
dc.accessType Abstract Only


الملفات في هذه التسجيلة

الملفاتالحجمالصيغةالعرض

لا توجد ملفات لها صلة بهذه التسجيلة.

هذه التسجيلة تظهر في المجموعات التالية

عرض بسيط للتسجيلة