أثر آليات الحاكمية المؤسسية على أبعاد كفاءة رأس المال الفكري، و الدور المعدل لحجم الشركة، في الشركات الصناعية الأردنية المساهمة العامة

الملخص EN

This study aimed to test the impact of the mechanisms of corporate governance on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Sharholding industrial companies.

data were obtained from the stock exchange for a sample of (47) Jordanian Sharholding industrial companies for the period (2013-2016).

the dimensions of intellectual capital efficiency were measured by (human capital efficiency, structural capital efficiency, capital adequacy, capital adequacy, capital adequacy, capital efficiency invested).

the present study was based on the data sheet, (cross section of the company), and for a )specific period of time), (time series).

the study found that there is a difference in the Jordanian Sharholding industrial companies among them in terms of the efficiency of intellectual capital.

it was also found that there was a difference between companies in applying corporate governance mechanisms, size of board of directors, administrative ownership and concentration of ownership, with relative convergence of board independence.

the duplication of functions showed a high correlation between governance mechanisms, human capital efficiency, structural capital and invested capital.

the size of the company plays the role of mediocrity in the relationship between governance mechanisms and the dimensions of intellectual capital.

and realizing the importance of intellectual capital by corporate departments because of the value of the private sector rooted in the efficiency of corporate governance.