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Al-Musali, M. A., & Ismail, K. N. (2014). Intellectual Capital and Its Effect on Financial Performance of Banks: Evidence from Saudi Arabia. Procedia—Social and Behavioral Sciences, 164, 201-207.
https://doi.org/10.1016/j.sbspro.2014.11.068

has been cited by the following article:

• TITLE: Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies

  AUTHORS: Samih M. A. Sowaity

  KEYWORDS: Intellectual Capital Efficiency, Earnings Quality, Amman Stock Exchange, Total Accruals, Value-Added Intellectual Coefficient (VAIC)TM

  JOURNAL NAME: Open Journal of Accounting, Vol.11 No.2, March 23, 2022

  ABSTRACT: This paper examines whether Intellectual Capital (IC) efficiency is associated with Earnings Quality (EQ) for Jordanian-listed firms. Using the value-added intellectual coefficient and total accruals models to measure both IC and EQ, a positive and significant association was found between IC efficiency and EQ. Also found were a significant positive relationship between relational capital efficiency and EQ, a significant negative relationship between structural capital efficiency and EQ, and no relationship between human capital efficiency and EQ except in the real estate sector. Those results have implications for the competitive advantage of firms over rivals, corporate management decision-making, and the performance of the Jordanian capital market.