Does the Efficiency of a Firm’s Intellectual Capital and Working Capital Management Affect Its Performance?

This study explores the efficiency of intellectual capital (ICE) and working management (WCME) in GCC industrial sector its potential impact on firm performance. The data were gathered from Standard & Poor’s database 2015 to 2019. uses envelopment analysis (DEA), regression analysis, robustness tests accomplish aims. results indicate that most firms do not employ their investments well need improvement actions achieve best practices. model reveal ICE WCME significantly positively influence firms’ this support resource-based, trade-off, pecking order theories. findings have important implications for many stakeholders; example, they would be helpful decision-makers managing practices improve a firm's In addition, financiers, because high-performance are likely more reasonable valuations facilitate debt financing. Moreover, noteworthy trading procedures as investors aspire attractive economic returns corporations pasture issues. Additionally, these employee job satisfaction retention by improving IC management.