The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies
Authors:
Article info
2019-09-10
2020-09-28
2181 - 2212
Keywords
- Corporate Governance
- Jordanian Sharholding Industrial Companies
- Intellectual Capital Efficiency
- Capital Size
Abstract
This study aimed to test the impact of the mechanisms of corporate governance on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Sharholding industrial companies. Data were obtained from the stock exchange for a sample of )47( Jordanian Sharholding industrial companies for the period )2013-2016(. The dimensions of intellectual capital efficiency were measured by (human capital efficiency, structural capital efficiency, capital adequacy, capital adequacy, capital adequacy, capital efficiency invested). The present study was based on the data sheet, )Cross section of the company), and for a )specific period of time), (time series). The study found that there is a difference in the Jordanian Sharholding industrial companies among them in terms of the efficiency of intellectual capital. It was also found that there was a difference between companies in applying corporate governance mechanisms, size of board of directors, administrative ownership and concentration of ownership, with relative convergence of board independence. The duplication of functions showed a high correlation between governance mechanisms, human capital efficiency, structural capital and invested capital. The size of the company plays the role of mediocrity in the relationship between governance mechanisms and the dimensions of intellectual capital. And realizing the importance of intellectual capital by corporate departments because of the value of the private sector rooted in the efficiency of corporate governance.
Nour, A., Bouqalieh, B., & Okour, S. (2022). The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies. An-Najah University Journal for Research - B (Humanities), 36(10), 2181–2212. https://doi.org/10.35552/0247-036-010-006
[1]A. Nour, B. Bouqalieh, and S. Okour, “The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies,” An-Najah University Journal for Research - B (Humanities), vol. 36, no. 10, pp. 2181–2212, Oct. 2022, doi: 10.35552/0247-036-010-006.
Nour, Abdulnaser, et al. “The Impact of Institutional Governance Mechanisms on the Dimensions of the Efficiency of Intellectual Capital and the Role of the Size of the Company in the Jordanian Shareholding Industrial Companies.” An-Najah University Journal for Research - B (Humanities), vol. 36, no. 10, Oct. 2022, pp. 2181–212. Crossref, https://doi.org/10.35552/0247-036-010-006.
1.Nour A, Bouqalieh B, Okour S. The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies. An-Najah University Journal for Research - B (Humanities) [Internet]. 2022 Oct;36(10):2181–212. Available from: http://dx.doi.org/10.35552/0247-036-010-006
Nour, Abdulnaser, Bassam Bouqalieh, and Samer Okour. “The Impact of Institutional Governance Mechanisms on the Dimensions of the Efficiency of Intellectual Capital and the Role of the Size of the Company in the Jordanian Shareholding Industrial Companies.” An-Najah University Journal for Research - B (Humanities) 36, no. 10 (October 2022): 2181–2212. https://doi.org/10.35552/0247-036-010-006.
أثر آليات الحاكمية المؤسسية على أبعاد كفاءة رأس المال الفكري، والدور المعدل لحجم الشركة، في الشركات الصناعية الأردنية المساهمة العامة
المؤلفون:
معلومات المقال
2019-09-10
2020-09-28
2181 - 2212
الكلمات الإفتتاحية
- Corporate Governance
- Jordanian Sharholding Industrial Companies
- Intellectual Capital Efficiency
- Capital Size
الملخص
هدفت هذه الدراسة إلى إختبار أثر آليات الحاكمية المؤسسية على أبعاد كفاءة رأس المال الفكري والدور المعدل لحجم الشركة في الشركات الصناعية الأردنية، وقد تم الحصول على البيانات من بورصة عمان لعينة تتكون من) 47) شركة صناعية للفترة الممتدة من عام (2013-2016). تم قياس الحاكمية المؤسسية من خلال: حجم مجلس الإدارة، استقلالية المجلس، الملكية الإدارية، تركز الملكية، أزدواجية المهام، وحجم الشركة كمتغير معدل، اما أبعاد كفاءة رأس المال الفكري فقد تم قياسها من خلال ( كفاءة رأس المال البشري، كفاءة رأس المال الهيكلي، كفاءة رأس المال المستثمر)، اعتمدت الدراسة الحالية على البيانات المقطعية الزمنية ((panel data، حيث أن البيانات تجمع بين بيانات الشركة الواحده cross-section))، ولفترة زمنية محدده (time series). توصلت الدراسة إلى وجود تباين لدى الشركات الصناعية الأردنية فيما بينها من حيث كفاءة رأس المال الفكري، كما تبين أن هنالك اختلاف بين الشركات في تطبيق آليات الحاكمية المؤسسية، والمتعلقة بحجم مجلس الإدارة، والملكية الإدارية، وتركز الملكية، مع وجود تقارب نسبي في استقلالية مجلس الإدارة. أما إزدواجية المهام، فقط أظهرت تقارباً مرتفعاً، وجود أثر معنوي لآليات الحاكمية المؤسسية على كفاءة رأس المال البشري ورأس المال الهيكلي، ورأس المال المستثمر، كما تبيّن أن حجم الشركة يلعب دور المعدل في العلاقة بين آليات الحاكمية وأبعاد رأس المال الفكري، وأوصت الدراسة بضرورة فهم وإدراك أهمية رأس المال الفكري من قبل إدارات الشركات لما يمثلانة من قيمة خاصة ترسخ من كفاءة الحاكمية المؤسسية.
Nour, A., Bouqalieh, B., & Okour, S. (2022). The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies. An-Najah University Journal for Research - B (Humanities), 36(10), 2181–2212. https://doi.org/10.35552/0247-036-010-006
[1]A. Nour, B. Bouqalieh, and S. Okour, “The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies,” An-Najah University Journal for Research - B (Humanities), vol. 36, no. 10, pp. 2181–2212, Oct. 2022, doi: 10.35552/0247-036-010-006.
Nour, Abdulnaser, et al. “The Impact of Institutional Governance Mechanisms on the Dimensions of the Efficiency of Intellectual Capital and the Role of the Size of the Company in the Jordanian Shareholding Industrial Companies.” An-Najah University Journal for Research - B (Humanities), vol. 36, no. 10, Oct. 2022, pp. 2181–212. Crossref, https://doi.org/10.35552/0247-036-010-006.
1.Nour A, Bouqalieh B, Okour S. The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies. An-Najah University Journal for Research - B (Humanities) [Internet]. 2022 Oct;36(10):2181–212. Available from: http://dx.doi.org/10.35552/0247-036-010-006
Nour, Abdulnaser, Bassam Bouqalieh, and Samer Okour. “The Impact of Institutional Governance Mechanisms on the Dimensions of the Efficiency of Intellectual Capital and the Role of the Size of the Company in the Jordanian Shareholding Industrial Companies.” An-Najah University Journal for Research - B (Humanities) 36, no. 10 (October 2022): 2181–2212. https://doi.org/10.35552/0247-036-010-006.
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