Intellectual capital components and industrial firm’s performance

The study aims to determine the connection between intellectual capital (IC) and financial performance of Jordanian industrial listed companies. methodology uses regression models, IC will be measured using VAIC model (value-added coefficient), on other hand, company return equity (ROE). main includes leverage as a control variable role in association equity. also investigates incremental information content for components explaining change firm performance. In addition, size effect is studied show if company’s affects link ROE IC. sample this 77 firms 788 company-year observations during period 2006–2020. results are follows: Intellectual has an important influence performance; have significant impact particular, human efficiency (HCE) employed (CEE) positive ROE, structural Capital (SCE) negative Lastly, relationship