Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis
This study examines the level and quality of the disclosures of intellectual capital (IC) by listed companies in Jordan as a case for emerging economies, especially those from Arab nations. Using content analysis, 2016's annual reports of all 215 listed companies on the Amman Stock Exchange (A...
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| Format: | Article |
| Language: | English |
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EconJournals
2019-01-01
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| Series: | International Review of Management and Marketing |
| Online Access: | https://www.econjournals.com/index.php/irmm/article/view/7381 |
| _version_ | 1797918223189934080 |
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| author | Krayyem Al-Hajaya Mohammad Saleh Altarawneh Bayan Altarawneh |
| author_facet | Krayyem Al-Hajaya Mohammad Saleh Altarawneh Bayan Altarawneh |
| author_sort | Krayyem Al-Hajaya |
| collection | DOAJ |
| description |
This study examines the level and quality of the disclosures of intellectual capital (IC) by listed companies in Jordan as a case for emerging economies, especially those from Arab nations. Using content analysis, 2016's annual reports of all 215 listed companies on the Amman Stock Exchange (ASE) were analyzed and compared for the main sectors: financial, service and manufacturing. The key findings indicate a low disclosure level of IC. The most disclosed components of IC were the items of internal capital. Financial companies were found to disclose the most items, followed by manufacturing firms and finally the service sector. This research has implications for policy makers and standard setters regarding mechanisms to boost the practice of IC disclosure in annual reports. This in turn enhances the quality of disclosed information as well as facilitating a better assessment of firm value. This research fills a void in the comparative study of IC disclosure practices among main sectors in the ASE, Jordan.
Keywords intellectual capital disclosure, intangibles disclosure, ICD, corporate reporting, ASE, Jordan.
JEL Classifications: M4, M49
DOI: https://doi.org/10.32479/irmm.7381
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| first_indexed | 2024-04-10T13:25:54Z |
| format | Article |
| id | doaj.art-8d441f99d4414714a3378a036e66693a |
| institution | Directory Open Access Journal |
| issn | 2146-4405 |
| language | English |
| last_indexed | 2024-04-10T13:25:54Z |
| publishDate | 2019-01-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Review of Management and Marketing |
| spelling | doaj.art-8d441f99d4414714a3378a036e66693a2023-02-15T16:11:50ZengEconJournalsInternational Review of Management and Marketing2146-44052019-01-01913686Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector AnalysisKrayyem Al-Hajaya0Mohammad Saleh Altarawneh1Bayan Altarawneh2Mu'tah UniversityMu'tah UniversityMu'tah University This study examines the level and quality of the disclosures of intellectual capital (IC) by listed companies in Jordan as a case for emerging economies, especially those from Arab nations. Using content analysis, 2016's annual reports of all 215 listed companies on the Amman Stock Exchange (ASE) were analyzed and compared for the main sectors: financial, service and manufacturing. The key findings indicate a low disclosure level of IC. The most disclosed components of IC were the items of internal capital. Financial companies were found to disclose the most items, followed by manufacturing firms and finally the service sector. This research has implications for policy makers and standard setters regarding mechanisms to boost the practice of IC disclosure in annual reports. This in turn enhances the quality of disclosed information as well as facilitating a better assessment of firm value. This research fills a void in the comparative study of IC disclosure practices among main sectors in the ASE, Jordan. Keywords intellectual capital disclosure, intangibles disclosure, ICD, corporate reporting, ASE, Jordan. JEL Classifications: M4, M49 DOI: https://doi.org/10.32479/irmm.7381 https://www.econjournals.com/index.php/irmm/article/view/7381 |
| spellingShingle | Krayyem Al-Hajaya Mohammad Saleh Altarawneh Bayan Altarawneh Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis International Review of Management and Marketing |
| title | Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis |
| title_full | Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis |
| title_fullStr | Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis |
| title_full_unstemmed | Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis |
| title_short | Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis |
| title_sort | intellectual capital disclosure by listed companies in jordan a comparative inter sector analysis |
| url | https://www.econjournals.com/index.php/irmm/article/view/7381 |
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