Abstract This study aims to examine whether relational capital (RC) affects the relationship between intellectual capital (IC) and earnings per share (EPS), for 50 industrial companies on the Amman Stock Exchange (ASE) during the period 2008–2017. The value-added intellectual coefficient (VAIC™) was used to measure IC. The study firstly investigates if the EPS is affected by VAIC™ after that with its’ components. Secondly, it investigates whether RC affects the relationship between VAIC™ then with its’ components, with EPS. the results of this study show that VAIC™ has a significant positive influence on EPS. On its component side, human capital efficiency (HCE) and structural capital efficiency (SCE) have a significant positive influence on EPS, but capital employed efficiency (CEE) did not have any influence on the EPS. Based on the panel data and hierarchical regression analysis of the moderating effect of RC, the results reveal that RC weakly moderates the relationship between CEE and EPS. Lastly, this study does not find any significant influence of RC on the relationship between the VAIC™, HCE, SCE, and EPS. The results suggest that industrial companies in Jordan and in the Middle East must pay attention to the IC elements, especially the HC, which is the main pillar of VAIC™ and make new researches about RC. In addition, the current study is useful to policymakers and managers in their decisions regarding the development of the industry that leads to improved and increased corporate returns. Keywords Relational capital Intellectual capital Earnings per saer

Title

abdulnaser nour

Publisher

An-Najah National University

Publisher Country

Palestine

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

974

Year

2021

Pages

59-76