THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN

THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN

Many researchers have been relying on the value-added intellectual coefficient method (VAICTM), developed by Pulic (1998), to examine the relationship between intellectual capital (IC) and firm performance. Previous studies have found a discrepancy in the results due to misinterpretation of the t...

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Main Author: KAMELIA MOH'D KHIER AHMAD AL MOMANI
Format: Thesis
Language:English
Online Access:http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/1/Abstract.pdf
http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/2/Full%20Thesis%20-%20KAMELIA%20MOH%27D%20KHIER%20AHMAD%20AL%20MOMANI.pdf
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id my-umt-ir.-16076
record_format uketd_dc
spelling my-umt-ir.-160762022-01-25T07:22:16Z THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN KAMELIA MOH'D KHIER AHMAD AL MOMANI Many researchers have been relying on the value-added intellectual coefficient method (VAICTM), developed by Pulic (1998), to examine the relationship between intellectual capital (IC) and firm performance. Previous studies have found a discrepancy in the results due to misinterpretation of the technological development of the company's management. VAICTM has been criticized for excluding relational capital (RC) in the model. Therefore, this thesis investigated the moderating role of RC on the relationship between IC and firm performance. This study thus aimed to examine whether firm performance is influenced by IC and its components, and also whether RC moderates the relationship between IC and its components, and firm performance. Using panel data models of 50 industrial companies listed on the Amman Stock Exchange (ASE) during 2008-2017, this study found a significant positive influence of IC on firm performance. Specifically, capital employed efficiency (CEE) had a significant positive influence on market to book ratio (M/B); human capital efficiency (HCE) and structure capital efficiency (SCE) had a significant positive influence on earning per share (EPS) and return on assets (ROA). Results of hierarchical regression analysis of the moderating effect of RC show that the relationship between VAICTM, HCE, SCE and M/B became weak upon the interaction with RC. Further, RC weakly moderated the relationship between CEE and EPS and ROA. This study found no significant influence of RC on the relationship between VAICTM, HCE, SCE and EPS as well as ROA. UNIVERSITI MALAYSIA TERENGGANU 2021 Thesis en http://umt-ir.umt.edu.my:8080/handle/123456789/16076 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/1/Abstract.pdf 8de5548436f2ed5e697af035203cacec http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/2/Full%20Thesis%20-%20KAMELIA%20MOH%27D%20KHIER%20AHMAD%20AL%20MOMANI.pdf 8be80c8f7799678db5a83b7ab69ce7b6 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/3/license.txt 8a4605be74aa9ea9d79846c1fba20a33
institution Universiti Malaysia Terengganu
collection UMT Repository System
language English
description Many researchers have been relying on the value-added intellectual coefficient method (VAICTM), developed by Pulic (1998), to examine the relationship between intellectual capital (IC) and firm performance. Previous studies have found a discrepancy in the results due to misinterpretation of the technological development of the company's management. VAICTM has been criticized for excluding relational capital (RC) in the model. Therefore, this thesis investigated the moderating role of RC on the relationship between IC and firm performance. This study thus aimed to examine whether firm performance is influenced by IC and its components, and also whether RC moderates the relationship between IC and its components, and firm performance. Using panel data models of 50 industrial companies listed on the Amman Stock Exchange (ASE) during 2008-2017, this study found a significant positive influence of IC on firm performance. Specifically, capital employed efficiency (CEE) had a significant positive influence on market to book ratio (M/B); human capital efficiency (HCE) and structure capital efficiency (SCE) had a significant positive influence on earning per share (EPS) and return on assets (ROA). Results of hierarchical regression analysis of the moderating effect of RC show that the relationship between VAICTM, HCE, SCE and M/B became weak upon the interaction with RC. Further, RC weakly moderated the relationship between CEE and EPS and ROA. This study found no significant influence of RC on the relationship between VAICTM, HCE, SCE and EPS as well as ROA.
format Thesis
author KAMELIA MOH'D KHIER AHMAD AL MOMANI
spellingShingle KAMELIA MOH'D KHIER AHMAD AL MOMANI
THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
author_facet KAMELIA MOH'D KHIER AHMAD AL MOMANI
author_sort KAMELIA MOH'D KHIER AHMAD AL MOMANI
title THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
title_short THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
title_full THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
title_fullStr THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
title_full_unstemmed THE MODERATION ROLE OF RELATIONAL CAPITAL ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF THE INDUSTRIAL SECTOR IN JORDAN
title_sort moderation role of relational capital on the relationship between intellectual capital and firm performance of the industrial sector in jordan
granting_institution UNIVERSITI MALAYSIA TERENGGANU
url http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/1/Abstract.pdf
http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16076/2/Full%20Thesis%20-%20KAMELIA%20MOH%27D%20KHIER%20AHMAD%20AL%20MOMANI.pdf
_version_ 1747835891397689344

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