RT Dissertation/Thesis
T1 Intellectual Capital, Sustainability, Financial performance: Empirical Evidence for Jordanian Firms
A1 Sowaity, Samih Mohhammad Abdel
K1 ESG Information Disclosure
K1 Corporate Sustainability
K1 Earnings Quality
K1 Total Accruals
K1 Corporate Performance
K1 Amman Stock Exchange (ASE)
AB 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
YR 2022
FD 2022
LK http://hdl.handle.net/10347/29434
UL http://hdl.handle.net/10347/29434
LA eng
DS Minerva
RD 1 may 2026