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

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 2017–2022. 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.