Theoretical Insights into The Interplay of Corporate ‎Governance and Intellectual Capital on Firm Performance in ‎Jordan

  • Authors

    • Mohammad Khaled Almharat Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia
    • Kwan Jing Hui Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia
    • Nguyen Thi Phuong Lan Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia
    https://doi.org/10.14419/z6cdhf48

    Received date: January 29, 2026

    Accepted date: February 21, 2026

    Published date: February 24, 2026

  • Corporate Governance; Firm Performance; ‏Jordanian Industrial Companies; Intellectual Capital

  • Abstract

    This conceptual study develops an integrated theoretical framework to examine how corporate governance (CG) and intellectual capital ‎‎(IC) interact to enhance firm performance (FP) in Jordanian industrial companies. The study focuses on internal and external governance ‎mechanisms, transparency and disclosure practices, and risk management, while positioning IC as a mediating factor linking CG to firm ‎performance. The framework emphasizes the strategic role of effective governance in fostering IC and improving financial, market, and ‎operational performance. This research examines all manufacturing firms traded on the Amman Stock Exchange during 20172022. As ‎a central component of the Jordanian economy, the ASE is closely connected to regional and international financial markets, supporting ‎investment inflows and market confidence. Although previous studies have explored CG, IC, and FP individually, limited research has ‎integrated these variables within a unified framework in developing economies. The research aims to cover this knowledge gap by ‎enhancing the literature and providing practical recommendations for regulators and corporate executives in Jordan.

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    Almharat, M. K. ., Jing Hui , K. ., & Phuong Lan , N. T. (2026). Theoretical Insights into The Interplay of Corporate ‎Governance and Intellectual Capital on Firm Performance in ‎Jordan. International Journal of Accounting and Economics Studies, 13(2), 343-352. https://doi.org/10.14419/z6cdhf48