Purpose: The authors observe the effect of exploring the reality of Intellectual Capital (IC) and its impact on the financial performance of Jordanian industrial firms in Amman Stock Exchange. This empirical research explores the effect of intellectual capital on financial performance using data from 36 Jordanian industrial firms listed in Amman Stock Exchange for the period 2016-2020. The Value-Added Intellectual coefficient (VAIC) was adopted to measure the intellectual capital, while the return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were adopted as measures of the companys financial performance. The effect of IC was tested by using statistical analysis, dependent on the data obtained from annual financial statements. The results showed that the IC has a significant and positive effect on profitability due to its significant effect on ROA and EPS. However, it has not been proven that IC affects the ROE. This research extends the research on IC and aims to enrich studies in this field, especially in the Jordanian market. It reflects the reality of Intellectual Capital and its impact on industrial firms’ performance in Jordan as an example of developing countries
{"title":"Nexus between Intellectual Capital and Financial Performance Sustainability: Evidence from Listed Jordanian Firms","authors":"","doi":"10.18576/amis/170514","DOIUrl":"https://doi.org/10.18576/amis/170514","url":null,"abstract":"Purpose: The authors observe the effect of exploring the reality of Intellectual Capital (IC) and its impact on the financial performance of Jordanian industrial firms in Amman Stock Exchange. This empirical research explores the effect of intellectual capital on financial performance using data from 36 Jordanian industrial firms listed in Amman Stock Exchange for the period 2016-2020. The Value-Added Intellectual coefficient (VAIC) was adopted to measure the intellectual capital, while the return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were adopted as measures of the companys financial performance. The effect of IC was tested by using statistical analysis, dependent on the data obtained from annual financial statements. The results showed that the IC has a significant and positive effect on profitability due to its significant effect on ROA and EPS. However, it has not been proven that IC affects the ROE. This research extends the research on IC and aims to enrich studies in this field, especially in the Jordanian market. It reflects the reality of Intellectual Capital and its impact on industrial firms’ performance in Jordan as an example of developing countries","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135348729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Deep Transfer Learning and Image Segmentation for Fruit Recognition","authors":"","doi":"10.18576/amis/170405","DOIUrl":"https://doi.org/10.18576/amis/170405","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135154487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Numerical Approximation of a Nonlinear Fractional Elliptic System","authors":"","doi":"10.18576/amis/160109","DOIUrl":"https://doi.org/10.18576/amis/160109","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46865014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Optimal Control and Solving of Cellular DNA Cancer Model","authors":"","doi":"10.18576/amis/160111","DOIUrl":"https://doi.org/10.18576/amis/160111","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42760232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Some Properties of the Formal Local Cohomology Module and Application in the Theory of Graphs","authors":"","doi":"10.18576/amis/160105","DOIUrl":"https://doi.org/10.18576/amis/160105","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46933616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stability of First Order Linear General Quantum Difference Equations in a Banach Algebra","authors":"","doi":"10.18576/amis/160110","DOIUrl":"https://doi.org/10.18576/amis/160110","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48851198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Efficient Access Technique based on Clustering and Resources Sharing for Machine Type Communication over LTE Network","authors":"","doi":"10.18576/amis/160101","DOIUrl":"https://doi.org/10.18576/amis/160101","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43474694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"On Solving Partial Differential Equations by a Coupling of the Homotopy Perturbation Method and a New Integral Transform","authors":"","doi":"10.18576/amis/160106","DOIUrl":"https://doi.org/10.18576/amis/160106","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49469060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Melting Heat Transfer Effects on Flow of a Micropolar Fluid with Heat Generation(Absorption) in Slip Flow Regime","authors":"","doi":"10.18576/amis/160104","DOIUrl":"https://doi.org/10.18576/amis/160104","url":null,"abstract":"","PeriodicalId":49266,"journal":{"name":"Applied Mathematics & Information Sciences","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41469495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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