The role of CEO attributes in firms’ intellectual capital efficiency: Evidence from service and manufacturing firms listed on the Amman stock exchange

Type of the article: Research Article AbstractThe objective of this study is to examine the relationship between firms’ top management’s demographic attributes and intellectual capital efficiency among service and manufacturing firms listed on the Amman Stock Exchange. The analysis focuses on six personal and professional characteristics of the chief executive officer, including age, educational level, work experience, share ownership, duality, and tenure. Intellectual capital efficiency is determined using the value-added intellectual coefficient. Panel data for a sample of 90 service and manufacturing companies for the period 2015–2023 are analyzed using multiple regression techniques. The findings reveal that the educational level and share ownership have a statistically significant positive effect on intellectual capital efficiency (p < 0.05). This suggests that executives with higher qualifications and financial stakes in their firms are more effective at leveraging intellectual capital. In contrast, there is no statistically significant association between age, work experience, role duality, and tenure and the efficiency of intellectual capital. This suggests that these demographic and structural characteristics of firm leadership do not meaningfully influence how effectively intellectual capital is utilized.