Voluntary Disclosure of Intellectual Capital: The Case Of Family And Non-Family Businesses In Jordan

The purpose of this paper is to examine the effect firm’s characteristics (family vs. non- family firms) on disclosure behaviour regarding intellectual capital. sample composed 201 firms from Amman Stock Exchange in 2018. First, study differentiates three categories capital: structural capital, relational and human Second, it examines influence size, profitability, leverage, industry importance capital disclosure. shows that disclose more information than firms. results also show size have a significant positive influence, profitability leverage negative Furthermore, Jordan seem about non-family do.