Abstract This study aimed to test the impact of the mechanisms of corporate governance on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies. Data were obtained from the stock exchange for a sample of )47( Jordanian Shareholding industrial companies for the period )2013-2016(. The dimensions of intellectual capital efficiency were measured by (human capital efficiency, structural capital efficiency, capital adequacy, capital adequacy, capital adequacy, capital efficiency invested). The present study was based on the data sheet, )Cross-section of the company), and for a )specific period of time), (time series) The study found that there is a difference in the Jordanian Shareholding industrial companies among them in terms of the efficiency of intellectual capital. It was also found that there was a difference between companies in applying corporate governance mechanisms, size of the board of directors, administrative ownership, and concentration of ownership, with relative convergence of board independence. The duplication of functions showed a high correlation between governance mechanisms, human capital efficiency, structural capital and invested capital. The size of the company plays the role of mediocrity in the relationship between governance mechanisms and the dimensions of intellectual capital. And realizing the importance of intellectual capital by corporate departments because of the value of the private sector rooted in the efficiency of corporate governance. Keywords: Corporate Governance, Intellectual Capital Efficiency, Capital Size, Jordanian Shareholding Industrial Companies.

Title

abdulnaser nour

Publisher

An-Najah National University

Publisher Country

Palestine

Publication Type

Both (Printed and Online)

Volume

36

Year

2022

Pages

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