أثر رأس المال الفكري على ربحية البنوك التجارية : دراسة تطبيقية على البنوك التجارية الأردنية خلال الفترة (2005-2018)‎

الملخص EN

This study aimed to measure the impact of intellectual capital on the profitability of commercial banks, using the value-added coefficient of the intellectual capital to measure the intellectual capital of a sample of 13 commercial banks listed on the Amman Stock Exchange during the period (2005-2018), using the programming language R to estimate the panel data.

Where the static analysis of the panel data model showed a positive impact of human capital and structural capital on the rate of return on equity and a negative impact of the capital employed at the rate of return on equity.