Intellectual Capital Effectiveness of Jordanian Banks Financial Performance

Abstract

Subject research intended to realize the effect of intellectual capital on the outcomes of Jordan’s banks listed on Amman Stock Exchange (ASE). Researchers had relyed on Pulic’s model to realize the reaserch objectives, the researchers had analyzed the banks’ historical financial statements. The study group consisted of all the banks listed on ASE for (2012-2018) period. Researchers had used the descriptive statistics and the basic fundamental analysese tools to mesure the effect of ideological capital as well as financial intelligence on the financial performance of sample banks [1]. This research had revealed a statistically significant positive effect of intellectual capital on the performance of the sample banks represented by the return on assets, while the research indicated that there was no significant effect of intellectual capital on the assets returns of ASE banks