%0 Journal Article
%T Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies
%A Samih M. A. Sowaity
%J Open Journal of Accounting
%P 80-109
%@ 2169-3412
%D 2022
%I Scientific Research Publishing
%R 10.4236/ojacct.2022.112006
%X This paper examines whether Intellectual Capital (IC)
efficiency is associated with Earnings Quality (EQ) for Jordanian</span></span><span><span><span style=\"font-family:&quot;\">-</span></span></span><span><span><span style=\"font-family:&quot;\">listed firms. Using the value-added intellectual
coefficient and total accruals models to measure both IC and EQ, <span>a positive and significant association was found between
IC efficiency and </span>EQ. Also found w</span></span></span><span><span><span style=\"font-family:&quot;\">ere</span></span></span><span><span><span style=\"font-family:&quot;\"> a significant positive relationship between
relational capital efficiency and EQ, a significant negative relationship between
structural capital efficiency and EQ, and no relationship between human capital
efficiency and EQ except in the real estate sector. Those results have
implications for the competitive advantage of firms over rivals, corporate
management deci<span>sion-</span>making, and the
performance of the Jordanian capital market.
%K Intellectual Capital Efficiency
%K Earnings Quality
%K Amman Stock Exchange
%K Total Accruals
%K Value-Added Intellectual Coefficient (VAIC)TM
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=116087