ARTÍCULO
TITULO

Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis

Krayyem Al-Hajaya    
Mohammad Saleh Altarawneh    
Bayan Altarawneh    

Resumen

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, M49DOI: https://doi.org/10.32479/irmm.7381

 Artículos similares

       
 
Zhenyang Zhang, Xinyuan Wang and Dongphil Chun    

 
Changjun Zheng, Md Nazmul Islam, Md Nazmus Sadekin, Syed Moudud Ul Huq     Pág. 183 - 192

 
Noviani Noviani, Nor Norisanti, Erry Sunarya     Pág. 1458 - 1467
Retail sector in Indonesia is currently suffering a decrease like the lowering of revenue and the closing of their outlets. This research aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficie... ver más

 
Ahmad Adnan Al-Tit, Sura Al-Ayed, Abdulaziz Alhammadi, Mohammad Hunitie, Aktham Alsarayreh and Wijdan Albassam    
There is a shortage of research investigating the link between employee development practices and intellectual capital as mediated by knowledge management. The aim of the current research was to consider the influence of employee development practices on... ver más

 
Bambang Tjahjadi, Noorlailie Soewarno, Johnny Jermias, Hariyati Hariyati, Atika Fairuzi and Dewi Nabilah Anwar