أثر رأس المال البشري على العائد على حقوق الملكية في المصارف التجارية الأردنية المدرجة في سوق عمان المالي

الملخص EN

The purpose of this paper was to examine the influence of human capital (HC), measured by value added intellectual coefficient (VAIC), on the return on equity (ROE) of commercial banks listed on the Amman Stock Exchange (ASE) from 2010 to 2015.

The sample included 14 commercial banks listed on the ASE, that have disclosure of the salaries and expenses of training the employees.

The results of the study were extracted using Microsoft Excel and SPSS 20, to find the values mean, standard deviations and multiple regression analysis.

The authors find that HC is one of the most important components of intellectual capital (IC) at a rate of 84.0410%.

It referred that there is no statistically significant effect of human capital in evaluating the ROE of commercial banks in Jordan.

Based on these findings, researchers recommend that commercial banks increase their interest in human capital, because it is considered as the main driver of banks' work.

The study’s findings support investments in intellectual capital as a means for improving the performance of banks in Jordan.