@incollection{,
	
					
					
					7C0CF03FFD8B884227946083A9FD8FC8
				,
	author={{Dr. Abdelwahab Salameh AlMatarneh} and {Accounting Department. Zarqa University a Jordan}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}142917
}

@book{b0,
	
	
		,
	title={{Intangible Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower}}
		,
	author={{
			LEdvinsson
		} and {
			MSMalone
		}}
		
		
			,
	year={1997}
			,
	publisher={Harper Business}
			,
	address={New York}
		
	

}

@book{b1,
	
	
		,
	title={{Intangible capital: an exploratory study that develops measures and models, Management Decision}}
		,
	author={{
			NBontis
		}}
		
			,
	year={1998}
			36
			
		
	

}

@book{b2,
	
	
		,
	title={{Organizational Learning: A Theory of Action Perspective}}
		,
	author={{
			CArgyris
		} and {
			DAScho¨n
		}}
		
		
			,
	year={1978}
			,
	publisher={Addison-Wesley}
			,
	address={Boston}
		
	

}

@book{b3,
	
	
		,
	title={{The Fifth Discipline: The Art and Practice of the Learning Organization}}
		,
	author={{
			PMSenge
		}}
		
			,
	year={1990}
			,
	publisher={Doubleday Currency}
			,
	address={New York}
		
	

}

@incollection{b4,
	
	
		,
	title={{VAIC -an accounting tool for IC management}}
		,
	author={{
			APulic
		}}
	
	
		,
	journal={{International Journal of Technology Management}}
		
			20
			5-7
			
			,
	year={2000a}
		
	

}

@incollection{b5,
	
	
		,
	title={{Intangible capital and traditional measures of corporate performance}}
		,
	author={{
			SFirer
		} and {
			SMWilliams
		}}
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			4
			3
			
			,
	year={2003}
		
	

}

@incollection{b6,
	
	
		,
	title={{Testing the relationship between intangible capital and a company's performance: evidence from South Africa}}
		,
	author={{
			SFirer
		} and {
			LStainbank
		}}
		
	
	
		,
	journal={{Meditari Accountancy Research}}
		
			11
			1
			
			,
	year={2003}
		
	

}

@incollection{b7,
	
	
		,
	title={{Bounds testing approaches to the analysis of relationships}}
		,
	author={{
			HMPesaran
		} and {
			YShin
		} and {
			JRSmith
		}}
		
		
	
	
		,
	journal={{Journal of Applied Econometrics}}
		
			16
			3
			
			,
	year={2001}
		
	

}

@incollection{b8,
	
	
		,
	title={{What is intangible capital}}
		,
	author={{
			BMarr
		}}
	
	
		,
	booktitle={{Strategies for information technology and intangible capital}}
				,
	editor={
			LAJoia
		}
		Hershey, PA
		
			,
	year={2007}
			
		
	

}

@incollection{b9,
	
	
		,
	title={{Capital intelectual y resultados empresariales en la cadena de la madera de Obera (Argentina)}}
		,
	author={{
			CJardon
		} and {
			MMartos
		}}
		
	
	
		,
	journal={{Estudios De Economý´a Aplicada}}
		
			26
			3
			
			,
	year={2008}
		
	

}

@incollection{b10,
	
	
		,
	title={{Intangible capital literature review -measurement, reporting and management}}
		,
	author={{
			RPetty
		} and {
			JGuthrie
		}}
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			1
			2
			
			,
	year={2000}
		
	

}

@incollection{b11,
	
	
		,
	title={{Intangible capital and business performance in Malaysian industries}}
		,
	author={{
			NBontis
		} and {
			WKeow
		} and {
			SRichardson
		}}
		
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			1
			1
			
			,
	year={2000}
		
	

}

@incollection{b12,
	
	
		,
	title={{An empirical investigation of the relationship between intangible capital and firms' market value and financial performance}}
		,
	author={{
			MChen
		} and {
			SCheng
		} and {
			YHwang
		}}
		
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			6
			2
			
			,
	year={2005}
		
	

}

@incollection{b13,
	
	
		,
	title={{The evolving research on intangible capital}}
		,
	author={{
			HTan
		} and {
			DPlowman
		} and {
			PHancock
		}}
		
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			9
			4
			
			,
	year={2008}
		
	

}

@incollection{b14,
	
	
		,
	title={{The intangible capital performance of Indian banking sector}}
		,
	author={{
			GBKamath
		}}
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			8
			1
			
			,
	year={2007}
		
	

}

@incollection{b15,
	
	
		,
	title={{Valuing Intangible Capital (IC) and studying the relationship between firms IC values with their share market prices: An empirical evidence form the Tehran Stock Exchange (TSE)}}
		,
	author={{
			AnvariRostami
		} and {
			AASeraji
		} and {
			H
		}}
		
		
	
	
		,
	journal={{TheIranian Accounting and Auditing Review}}
		
			12
			39
			
			,
	year={2005}
		
	

}

@book{b16,
	
	
		,
	title={{Intangible capital and value-based performance and}}
		,
	author={{
			FRezaie
		} and {
			HHemati
		} and {
			KargarShamlou
		} and {
			B
		}}
		
		
		
		
	

}

@incollection{b17,
	
	
		,
	title={{An Empirical Test of the Effect of Intangible Capital on Financial Performance and Market Value in the Jordanian Companies}}
	
	
		,
	journal={{Accounting Research}}
		
			7
			
			,
	year={2010}
		
	

}

@incollection{b18,
	
	
		,
	title={{Are intangible capital performance and disclosure practice related}}
		,
	author={{
			MWilliams
		}}
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			2
			3
			
			,
	year={2001}
		
	

}

@incollection{b19,
	
	
		,
	title={{The impact of intangible capital on firms market value and financial performance}}
		,
	author={{
			DMaditinos
		} and {
			DChatzoudes
		} and {
			CTsairidis
		} and {
			GTheriou
		}}
		
		
		
	
	
		,
	journal={{Journal of Intangible Capital}}
		
			12
			1
			
			,
	year={2011}
		
	

}

@book{b20,
	
	
		,
	title={{Survey the effect of intangible capital on the market value of}}
		,
	author={{
			HSeragi
		} and {
			ARostami
		}}
		
		
			,
	year={2005}
		
	

}