This paper examines whether Intellectual Capital (IC) efficiency is associated with Earnings Quality (EQ) for Jordanian - listed firms. Using the value-added intellectual coefficient and total accruals models to measure both IC and EQ, a positive and significant association was found between IC efficiency and EQ. Also found w ere 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 sion- making, and the performance of the Jordanian capital market.
KeywordsIntellectual Capital EfficiencyEarnings QualityAmman Stock ExchangeTotal AccrualsValue-Added Intellectual Coefficient (VAIC)TM
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