Intellectual capital and firm performance: empirical evidence from non-bank and non-financial institutions in Palestine

Dr Nemer Badwan holds a Ph.D. in Economics and Finance, specializing in finance, money circulation, and credit. He worked as an assistant professor in Economics and Finance at Don State Technical University in Russia. Currently, Dr Badwan is a senior lecturer, senior researcher, instructor, author, academic editor, and reviewer with Elsevier (Scopus) and Clarivate (Web of Science). He previously served as a financial manager and analyst, as well as deputy financial and administrative director and financial auditor for financial cooperation companies. His expertise includes economic feasibility studies, financial planning, monetary and financial policies, data analysis, and statistical analysis. Dr Badwan earned a bachelor's and master's degree in international economics from Kyiv National Economic University, and a Ph.D. from Don State Technical University and North Ossetian State University named after Costa Ivanovic Khetagurov. He has also been a senior lecturer in economics and finance at Don State Technical University. Dr Badwan has published numerous research papers and book chapters in international economic and financial journals. His research interests include financial econometrics, financial economics, international economics and finance, mathematical economics, macroeconomics, microeconomics, monetary policy, fiscal policy, financial mathematics, capital markets, financial markets, banking, economics, finance, financial accounting, auditing, analysis, treasury management, financial development, financial management, financial policy, reporting, risk management, stock exchange, financial statement analysis, and investment. Currently, he is an Assistant Professor of economics and finance at the Computerized Banking and Financial Department, Faculty of Business and Economics, Palestine Technical University-Kadoorie (PTUK), Ramallah, West Bank, Palestine, and a senior researcher].

Dr Qais Saleh, an author and researcher, is a PhD student and scholar in accounting at the University of Canterbury in New Zealand. He holds a master's degree in accounting and finance from the Faculty of Economics and Administrative Sciences at the Hashemite University. His research interests include management accounting, management control and performance measurement, cost management, the industrial sector and costing systems, quality costing, process development, accounting information technology, and innovation strategy. Moreover, Qais Saleh has over seven years of experience in limiting the number of products, identifying their characteristics and specifications, and understanding the methods for studying various types and stages of the industrial process during production. This involves collecting data on cost elements, such as documents, notices, material costs, labor costs, and costs of purchasing and producing services. He played a key role in shaping the research concept and designing the study, including defining research questions, setting objectives, and developing a theoretical framework. He also oversees project planning, resource allocation, and schedule management].

Dr Riyad Darwazeh, an Associate Professor at Amman Al Ahliyyah University, offers extensive academic expertise and a strong passion for advancing knowledge in his field. Recognized for his dedication to research, teaching excellence, and student growth, Dr Darwazeh plays a vital role in shaping the academic community and encouraging innovation within the university].

Dr Mohammad Rashdan holds a Ph.D. in Banking and Finance from Near East University, which he completed in 2021. He also earned a master's degree in banking and finance from the same university in 2015, and a bachelor's degree in Islamic banking from An-Najah National University in 2012. Throughout his academic career, he has worked as a lecturer at several universities and institutions, both locally and internationally. He has taught at An-Najah National University, Palestine Technical University Kadoorie, Al-Zaytona University of Science and Technology, Al-Quds Open University, and Near East University, and he currently works at the University of the People as an online lecturer. He ensures his teaching is based on current research and helps students develop skills in debate, critical thinking, and rational reasoning. He also works on identifying, developing, and implementing curriculum and other educational materials. The subjects he has taught include banking, financial management, financial markets, Islamic finance, risk management, and insurance. This extensive teaching experience has given him the opportunity to work with students of different academic levels. In addition to his academic work, he has gained practical experience by working with Abdi Accounting Company on auditing and investment consulting, and with the Housing Bank for Trade and Finance in Ramallah. These experiences have enriched his ability to bring real-world financial and banking practices into the classroom and to guide students in developing job-ready skills. On the research side, he has published several studies in highly ranked international journals (SSCI). His research covers topics such as the relationship between economic growth and environmental sustainability, the role of the financial sector in promoting sustainable development, and the effect of foreign currency reserves and money supply on inflation. He has also presented his work at international conferences, including one in Istanbul in 2022, where he discussed the finance–trade–environment nexus in emerging countries. His research interests include financial management, corporate finance, Islamic banking, insurance and risk management, and financial markets. He is highly skilled in advanced data analysis using programs such as EViews, Stata, and SPSS, which support his research productivity and enable him to deliver strong, evidence-based outcomes. On a personal level, he is dedicated to motivating students, simplifying complex concepts, and encouraging critical thinking. In short, his goal is to contribute positively to your institution by enhancing the quality of teaching and preparing students with the knowledge and skills they need to succeed].