أثر هيكل الملكية على رأس المال الفكري دراسة اختبارية على عينة من الشركات الصناعية المدرجة في بورصة عمان الأردن خلال الفترة 2020-2015

Abstract

هدفت هذه الدراسة للتعرف على تأثير هيكل الملكية على رأس المال الفكري للشركات الصناعية المدرجة في السوق الرئيسي لبورصة عمان الأردن خلال الفترة الممتدة من سنة 2015 إلى سنة 2020, وقد شملت عينة الدراسة 20 شركة صناعية مدرجة في بورصة عمان الأردن، وقد اعتمدنا لقياس متغير هيكل الملكية (المتغير المستقل) على تركيز الملكية، الملكية الادارية، الملكية الأجنبية والملكية المؤسسية، في حين تم قياس رأس المال الفكري (المتغير التابع) من خلال معامل القيمة المضافة لرأس المال الفكريVAIC ،باستخدام منهجين الأول الوصفي من اجل إثراء الرصيد المعرفي حول الأدبيات النظرية التي عالجتها الدراسة (هيكل الملكية ورأس المال الفكري), أما المنهج الثاني فتمثل في الاعتماد على المنهج دراسة حالة (دراسة عينة من تقارير) إضافة الى بعض المتغيرات الرقابية، ولدراسة علاقة التأثير بين المتغيرين تم بناء نموذج بيانات بانل، ولتقدير النموذج القياسي تم الإستعانة ببرنامج Eviews. وقد توصلت الدراسة إلى: وجود علاقة طردية بين متغير ملكية مجلس الإدارة ورأس المال الفكري، ووجود علاقة عكسية بن الملكة الأجنبية ورأس المال الفكري، في حين خلصت الدراسة إلى عدم وجود علاقة بين كل من متغير تركيز الملكية، نسبة الملكة المؤسسة ورأس المال الفكري

This study aimed to identify the impact of the ownership structure on the intellectual capital of industrial companies listed on the main market of the Amman Stock Exchange, Jordan, during the period from 2015 to 2020, the study sample included 20 industrial companies listed on the Amman Stock Exchange, Jordan, and we were adopted to measure the variable ownership structure (the independent variable) focused on the concentration of ownership, administrative ownership, foreign ownership and institutional ownership, while intellectual capital (the dependent variable) was measured through the value-added factor of intellectual capital VAIC, using the first two descriptive approaches in order to enrich the knowledge balance about the theoretical literature that it dealt with Study (ownership structure and intellectual capital), As for the second approach, it is represented in relying on the method as a case study (studying a sample of reports) in addition to some control variables, and to study the influence relationship between the two variables, a panel data model was built, and to estimate the standard model, the Eviews program was used. The study concluded: There is a direct relationship between the variable of ownership of the board of directors and intellectual capital, and the existence of an inverse relationship between the foreign queen and intellectual capital, so the study concluded that there is no relationship between the variable of concentration of ownership, the percentage of the founding queen and intellectual capital

This study aimed to identify the impact of the ownership structure on the intellectual capital of industrial companies listed on the main market of the Amman Stock Exchange, Jordan, during the period from 2015 to 2020, the study sample included 20 industrial companies listed on the Amman Stock Exchange, Jordan, and we were adopted to measure the variable ownership structure (the independent variable) focused on the concentration of ownership, administrative ownership, foreign ownership and institutional ownership, while intellectual capital (the dependent variable) was measured through the value-added factor of intellectual capital VAIC, using the first two descriptive approaches in order to enrich the knowledge balance about the theoretical literature that it dealt with Study (ownership structure and intellectual capital), As for the second approach, it is represented in relying on the method as a case study (studying a sample of reports) in addition to some control variables, and to study the influence relationship between the two variables, a panel data model was built, and to estimate the standard model, the Eviews program was used. The study concluded: There is a direct relationship between the variable of ownership of the board of directors and intellectual capital, and the existence of an inverse relationship between the foreign queen and intellectual capital, so the study concluded that there is no relationship between the variable of concentration of ownership, the percentage of the founding queen and intellectual capital