Purpose The purpose of this paper is to analyse the direct impacts on financial performance and added value production in family businesses, considering efficiency intellectual capital as determining variables. Design/methodology/approach A comparative analysis between businesses (FB) non-family (NFB) proposed explore significant differences companies, through multivariate techniques. It contri...

corruption defined as abuse of power by governmental officials for personal goals.in recent years, many articles about determinants of corruption have been written that introduced so many variables as determinants of corruption. these factors can be divided into two categories: economic and non-economic factors.in these article we examine the effect of economic activities combination on corrupt...

Economic efficiency is a function of two types resources: those that are presented in financial statements and not. Non-balance sheet resources referred as to intellectual capital (IC). The purpose the paper investigate relationship between IC, its components level profitability. To conduct analysis, we used system generalized method moments for broad sample Russian firms operate agribusiness i...

The background of this research is some the results previous regarding informativeness value profit (value relevance). objective to find empirical evidence influence enterprise risk management and intellectual capital on earnings response coefficient. study uses size industry type control variables with multiple linear regression data analysis techniques. sample 143 companies purposive sampling...

Purpose: The aim of this study is to examine the impact intellectual capital (human capital, structural and employed capital) on financial performance listed insurance companies in Amman Stock Exchange Theoretical framework: Intellectual has become increasingly important generating value for companies, many researchers have linked it corporate strategic competitive advantage. Design/methodology...

The study aims to determine the connection between intellectual capital (IC) and financial performance of Jordanian industrial listed companies. methodology uses regression models, IC will be measured using VAIC model (value-added coefficient), on other hand, company return equity (ROE). main includes leverage as a control variable role in association equity. also investigates incremental infor...