Article citationsMore>>

Yang, Y. R. (2019). Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia. Australia Accounting Review, 29, 177-192.
https://doi.org/10.1111/auar.12250

has been cited by the following article:

• TITLE: Intellectual Capital Efficiency and Corporate Performance in Jordanian Listed Companies

  AUTHORS: Samih M. A. Sowaity

  KEYWORDS: Intellectual Capital Efficiency, Corporate Performance, Profitability, Amman Stock Exchange ASE, VAIC

  JOURNAL NAME: Open Journal of Accounting, Vol.11 No.3, July 18, 2022

  ABSTRACT: We examine whether intellectual capital efficiency (IC) shapes the corporate performance of Jordanian listed firms over the period 2009-2018. We document a positive impact of IC on corporate performance that holds across different sectors. Considering the different IC components, we find a positive relationship with corporate performance for both relational capital efficiency (except for the real estate sector) and human capital efficiency (except for the services sector), but find that the impact of structural capital efficiency is mixed. Our evidence points to the fact that Jordanian corporate management has not yet fully exploited the potential of intangible assets.