Journal articles: 'Jordanian shareholding'

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Al-Aroud, Shaher Falah. "The Extent of Effectiveness of Accounting Knowledge in Increasing Accounting Performance of the Jordanian Industrial Public Shareholding Companies." Accounting and Finance Research 7, no. 1 (November 20, 2017): 58. http://dx.doi.org/10.5430/afr.v7n1p58.

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This study aims to find out the effectiveness of accounting knowledge in strengthening the Accounting performance in Jordanian industrial public shareholding companies. To achieve the objectives of this study, a questionnaire was designed and distributed to the study sample consisting of (47) Finance Managers working for the Jordanian industrial public shareholding corporations. and The study concluded that there is a positive relationship between the accounting knowledge and Accounting performance in the Jordanian industrial public shareholding corporations. It also was concluded that the accounting knowledge has a positive impact on the performance of such corporations. The study recommended the need to create accounting culture that promotes the effective application of accounting knowledge and improves the Accounting performance of the Jordanian industrial public shareholding companies.

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Al-Zyoud, Ismail. "Impact of Corporate Social Responsibility Implementation in Jordanian Public Shareholding Companies on Sustainable Development." Asian Social Science 13, no. 2 (January 19, 2017): 94. http://dx.doi.org/10.5539/ass.v13n2p94.

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The study aimed to investigate the impact of corporate social responsibility implementation in Jordanian public shareholding companies on sustainable development. The study used descriptive analytical methodology. A questionnaire was designed and distribute over a sample consisting of 135 reponsedents, 125 were collected and 5 questionnaires were removed. The study results indicated that there a statistically significant impact at the level of significance (α≤0.05) of social responsibility in Jordanian public shareholding companies on sustainable development. It also indicated that there is a statistically significant impact at the level of significance (α≤0.05) of economic, legal, ethical and philanthropic responsibility in Jordanian public shareholding companies on sustainable development. The study recommended a set of recommendations.

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Mahmoud Mohailan, Mohammad Haider Sadiq. "The Impact of Total Quality Management on the Performance of Supply Chains in Jordanian Public-Shareholding Industrial Companies." International Journal of Research and Review 9, no. 12 (December 21, 2022): 205–31. http://dx.doi.org/10.52403/ijrr.20221223.

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The study attempt to determine the relative importance of total quality management (TQM) and supply chains in Jordanian public shareholding companies, as well as the impact of total quality management in its dimensions (focus on the customer; senior management commitment to quality; focus on improving operations; and worker participation in decision-making) in supply chains with its combined dimensions (Supply Chain Efficiency, Customer Response, and Product Innovation) in Jordanian public shareholding companies. The descriptive analytical approach was employed in the study, as well as the comprehensive survey method, which was applied to the full study community and to 162 persons working in Jordanian public shareholding industrial businesses at the upper and middle administrative levels. The study tool was delivered to them in the form of a questionnaire created by the researcher specifically for this purpose. A total of 157 valid questionnaires were obtained for statistical analysis. The study revealed a number of findings, the most important of which are: the presence of a high level of total quality management and supply chain performance in the study sample companies, as well as the presence of a statistically significant effect for all dimensions of total quality management on supply chain performance in those companies. The study recommended that Jordanian public shareholding industrial companies continue to improve total quality management dimensions through their understanding of their importance in order to increase efficiency and effectiveness, achieve strategic growth and business success, and develop and improve supply chain performance. Keywords: Total Quality Management (TQM), supply chain performance, public shareholding industrial companies, Jordan.

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Halim AlTheibeh, Ziad Abdul, Oday Abdulraheem Alhyari, and Mohyedin Hamza. "Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange." International Journal of Business and Management 13, no. 12 (November 14, 2018): 125. http://dx.doi.org/10.5539/ijbm.v13n12p125.

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This study aims to identify the impact of financial and non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. For achieving this objective, the study adopted analytical methodology, as it is proper for the nature of this study. The study population consists of 60 Jordanian industrial shareholding companies listed on Amman Stock Exchange, whereas the study sample consists of 30 companies. The researchers used the appropriate statistical methods through SPSS program. The most important results of this study that the level of voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange is medium. In addition, the results show that voluntary disclosure (financial and non-financial) does not affect on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. The study concluded with a set of recommendations, most important: to guide investors to the information contained in financial reports to help them make their wise investment decisions by focusing their attention on all items listed on financial reports and not focusing on certain indicators only. The information contained in financial reports would reflect a clear picture of about the status of the organization and work to raise the level of disclosure of the information contained in the financial reports through the combined efforts of the joint stock companies, auditors and Securities Commission.

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KHERSIAT, Ola Mohammad. "The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations." Journal of Advanced Research in Law and Economics 11, no. 2 (March 31, 2020): 420. http://dx.doi.org/10.14505/jarle.v11.2(48).15.

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This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .

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Bani Ahmad, Audeh Ahmad. "The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies." Journal of Accounting, Business and Management (JABM) 29, no. 2 (November 27, 2022): 113. http://dx.doi.org/10.31966/jabminternational.v29i2.1061.

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the primary aim of this study is to examine the mediating effect of corporate governance on the relationship between accounting information system (AIS) and risk management. The population of the study comprised of the entire Jordanian Industrial Shareholding Companies numbering 54. The study objectives were achieved by developing a questionnaire and distributing copies to the employees of the companies accounting departments. Data gathered was analyzed using SPSS 25.0 tool to test the relationships between AIS, corporate governance and risk management. Based on the findings, corporate governance fully mediated the relationship between AIS and risk management in the context of the Jordanian Industrial Shareholding Companies.

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Jomaa, Hanaa Kamal. "The Impact of Prevention Costs in Improving the Value Chain in the Jordanian Industrial Public Shareholding Companies." Journal of Social Sciences (COES&RJ-JSS) 9, no. 4 (October 1, 2020): 1626–53. http://dx.doi.org/10.25255/jss.2020.9.4.1626.1653.

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This study aimed to demonstrate the impact of prevention costs on improving the value chain in Jordanian public shareholding industrial companies. That was through the development of the questionnaire as the study tool, whereby the study population is from all the industrial Jordanian public shareholding companies, whose number is (62) (Amman Financial Market, 2019), where a random sample consisting of (53) companies was taken. A (160) questionnaire was randomly assigned to these companies and (107) questionnaires were retrieved for analysis, and the data were analyzed using the SPSS program. The results of the study showed that there is a positive effect of prevention costs in general on improving the value chain in Jordanian public shareholding industrial companies, and the results of the study indicated that there is a high impact for each of the variables (quality planning costs, product design costs, preventive maintenance costs, training costs. On quality, costs of externalities) on improving the value chain. As for the costs of studies and research, they had a moderate impact on improving the value chain. The study recommended the need to develop and improve work with quality tools, especially costs of prevention, to improve productivity and improve the value chain in industrial companies.

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Al Daas, Dr Abdullah Ahmed. "The Impact of Practical Accounting Training on the Performance of the Accountants in the Jordanian Public Shareholding Companies as Perceived by the Financial Managers." Journal of Economics and Public Finance 4, no. 1 (January 16, 2018): 66. http://dx.doi.org/10.22158/jepf.v4n1p66.

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This study aims to investigate the impact of the practical accounting training on the performance of accountants in Jordanian public shareholding companies as perceived by the financial managers. Such training has four fields: training programs design, selection of trainees, identification of training needs, and selection of trainers. To achieve this objective, researchers improved a questionnaire included the previous practical accounting training dimensions; the validity and reliability of questionnaire had been verified. A randomly sample composed of 240 financial managers has been tested. Using arithmetic mean, simple regression analysis, and multiple regression analysis; the study concluded the following findings: the practical accounting training fields are arranged in a descending order as follows: training programs design, selection of trainees, identification of training needs, and selection of trainers. In addition, there is a statistically significant impact of the previous practical accounting training fields, separately, on the performance of accountants in Jordanian public shareholding companies. As well, there is a statistically significant impact of the four dimensions of the practical accounting training, collectively, on the performance of accountants in Jordanian public shareholding companies. The degree of impact of training is mostly evident on the selection of trainers, and then on the selection of trainees.

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Hijazin, Maen Yousef Khalaf, and Dr Saeed Mikhled Ahmad Al-naimat. "The Impact of the Application of International Accounting Standard 34 (IAS 34) on the Industrial Public Shareholding Companies’ Sector in Jordan." Journal of Economics and Public Finance 5, no. 4 (November 8, 2019): p404. http://dx.doi.org/10.22158/jepf.v5n4p404.

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This study aims at identifying the extent to which IAS 34 (Interim financial reporting) is applied in the Jordanian public shareholding companies, along with highlighting the impact of its application on individual investors at these companies. Study population consists of all Jordanian public shareholding industrial companies (45 companies) listed at Amman Stock Exchange. Due to the large number of the study population, preparers of financial statements (employees of companies), and individual investors, we have selected a simple random sample. The total number of preparers of financial statements (employees), and individual investors were (500) individuals who were selected for the sample. The results showed that all companies are committed to issue and publish interim financial reports within the period specified for that purpose. There is a statistically significant relationship between the variables relevant to the company including (the firm's nature, profitability, and age) and the compliance with issuing the reports and the information content of the financial statements. Moreover there are statistically significant differences in the extent to which IAS 34 is applied in the Jordanian public shareholding companies. These differences arise due to the personal and occupational characteristics of the preparers of financial statements (gender, age, qualification, position, and experience).

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Abu Tapanjeh, Abdussalam Mahmoud, and Ashwaq Rateb AlTarawneh. "Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant." International Journal of Financial Research 11, no. 2 (March 16, 2020): 436. http://dx.doi.org/10.5430/ijfr.v11n2p436.

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This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. This study used the descriptive analytical method. In order to elicit data from the participants, the researcher used a questionnaire survey distributed over a randomly selected sample from competent authorities in the financial criminal cases in the Jordanian Courts (Judges, Public Prosecutors), Certified Public Accountants licensed to practice auditing, and chartered accountants with expertise in financial cases in the Jordanian courts, to investigate their perceptions and views about the applicability of Forensic Accounting to reducefraud and its effects on financial statement of Jordanian Shareholding Companies. The researcher used the statistical analysis program (SPSS) to analyze the collected data in addition of the regression equation test, the statistical differences test for the non-scientific samples.The findings of the study showed that there is a necessity for providing the requirements, components, procedures and activities of Forensic Accounting in Jordan to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. Also, the results of the study indicated that there is a difference between the judicial authority and Certified Public Accountants perceptions. Based on these findings, the study lists a set of recommendations the most important of which is adopt the requirements and principles of applying Forensic Accounting by decision-makers and professional organizations, and to establish an official and independent professional association of Forensic Accountants to develop forensic accounting standards and legislation, and to raise the awareness of the judicial authorities concerning the importance of the concept of Forensic Accounting in resolving financial criminal cases, and the extent of its contribution in rationalizing judicial decisions.

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Al-Sharairi, Mohammad Enizan. "The Role of Forensic Accounting in Limiting Tax Evasion in the Jordanian Public Industrial Shareholding Companies through the Perspective of Jordanian Auditors." International Journal of Economics and Finance 10, no. 1 (December 30, 2017): 233. http://dx.doi.org/10.5539/ijef.v10n1p233.

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This study aims at identifying the role of forensic accounting in limiting tax evasion in the Jordanian public industrial shareholding companies as well as identifying the most modern methods followed by the Jordanian industrial companies to evade the payment of due taxes. The study also concentrated on clarifying the fields in which forensic accounting is applied and reasons for its appearance. The researcher chose a random sample of external auditors affiliated to the Jordanian association of certified public accountants (JACPA) who had audited the financial statements of the public shareholding industrial companies in Jordan. The study produced a number of important results and recommendations most significantly that there is no statistically significant role of the forensic accounting in limiting the acquisition method of accounting and the misuse of materiality as methods of tax evasion followed in the Jordanian industrial companies, and that there is a statistically significant role of the forensic accounting in limiting the use of accounting estimates and revenue recognition as methods of tax evasion followed byJordanian industrial companies. The researcher also recommends for the competent governmental authorities to activate the role of forensic accounting as a method to limit the cases of tax evasion.

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Al Husban, Ra’ad Ra’id Ibrahim, Ghassan Falah Al-Matarneh, Ezzat Ghaidan, and Ahmad Abed Alla Alhusban. "The effect of the quality of external auditing on the relationship between the rules of professional conduct and the quality of financial reporting." Corporate and Business Strategy Review 3, no. 1 (2022): 153–60. http://dx.doi.org/10.22495/cbsrv3i1art14.

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This study aimed to identify the effect of the quality of external auditing on the relationship between the rules of professional conduct and the quality of financial reporting by Jordanian industrial shareholding companies (Abu Afifa, Alsufy, & Abdallah, 2020; Haloush, Alshurafat, & Alhusban, 2021). The research data that composed this study originated from legal auditors and practitioners in the audit profession in Jordan (according to the Jordanian Association of Certified Public Accountants, JACPA, https://jacpa.org.jo/, there was a total of 402 auditors in Jordan at that time). After identifying the study community, a random sample was executed. An online questionnaire was carried out. The study relied upon both descriptive and inferential approaches. In addition to using statistical methods in the descriptive approach, other methods included; frequencies, percentages, arithmetic mean, and standard deviation, while in the inferential approach, simple linear regression and hierarchical regression were implemented. The results of the study showed a strong relationship between the application of the rules of professional conduct and the quality of external auditing from the point of view of external auditors in Jordanian industrial shareholding companie

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Al-Olimat, Nofan Hamed, and Mohannad Obeid Al Shbail. "The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting." International Journal of Financial Research 12, no. 1 (December 25, 2020): 149. http://dx.doi.org/10.5430/ijfr.v12n1p149.

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The study aimed to examine the impact of corporate governance in limiting creative accounting practices mediating by the quality of external audits in Jordanian industrial public shareholding companies. The analysis in this research was to follow some of the analysis techniques namely; validity, reliability, and multiple regression were used in order to achieve the objectives of the study, The study population consisted of all Jordanian industrial public shareholding companies registered in the Amman Stock Exchange for the year 2019, and due to the large size of the study population, the researchers applied the s sample random technique representing the population where valid questionnaires reached statistical analysis (120) a questionnaire that included; financial managers and heads of accounting and audit departments. The study concluded that there is a statistically significant effect of the quality of external auditing and the principles of institutional governance in limiting creative accounting practices in Jordanian industrial companies, and in light of these results, the study recommended that industrial companies exploit the positive complementary relationship between the quality of external auditing and the principles of institutional governance to reach the common goal to reduce creative accounting practices.

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Bashatweh, Ammar Daher Mamdouh. "Accounting Theory and Its Impact on Adoption of Sustainability Reporting Dimensions - A Field Study." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 82. http://dx.doi.org/10.5296/ijafr.v8i4.13736.

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The main objective of the study was to identify the effect of the adoption of accounting theories (agency theory, signaling theory, theory of legitimacy, stockholders theory) in the disclosure of sustainability dimensions (economic dimension, environmental dimension, social dimension). To achieve the objective of the study, the sample of the study included Jordanian public shareholding companies which belong to the financial, industrial and service sectors. The study sample consisted of 20 public shareholding companies distributed among various sectors.The study found out that is a statistically significant effect on the adoption of accounting theories in the disclosure of sustainability dimensions when studying the dimensions combined. The study recommended the need to increasing the commitment of public shareholding companies to apply the principle of transparency and disclosure of their environmental, social and economic activities, as well as recommending the management of public shareholding companies to the necessity of diversity in the interests of all parties associated with them.

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Alhosban, Atallah, Fedel Al-Habashneh, George Shawaqfeh, and Essa Al-Tarawneh. "The Effect of Using Computerized Financial Statement Analysis on the Efficiency of Financial Performance: An Empirical Case on Industrial Factor in Project Scheduling-Jordan Case Study." Complexity 2022 (November 10, 2022): 1–11. http://dx.doi.org/10.1155/2022/8455213.

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The study aimed to show the of the analysis of financial statements on the efficiency of the financial performance of the industrial sector, whose companies are listed in the financial market in Jordan. The study relied on the analysis of the financial statements for the years 2016–2021 published in the financial market for the industrial sector, and the mediating element was the Corona delinquents. The study relied on the indicators of return on assets, debt ratio, value, and the equation of market value to book value. Among the most important results of the study, several industrial enterprises lacked financial data for the research years, so they were removed from the analysis. The descriptive process test revealed: in the years after and during the Corona pandemic, industrial enterprises’ total assets climbed by 12%. Variable net income after tax has increased by 55% in postcoronavirus years in Jordanian industrial public shareholding firms, and this is reflected positively in the shift in profits. The book value of the share for Jordanian industrial public shareholding companies remains stable. The Corona pandemic problem increases asset value and net profit for industrial public shareholding enterprises. Among its most important recommendations are the necessity of having disclosure laws for unusual items, such as the Corona pandemic, and the need for industrial companies to show the impact of the Corona pandemic by announcing their financial statements.

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Okour, Samer. "The Impact of the Application of IT Governance According to (COBIT 5) Framework in Reduce Cloud Computing Risks." Modern Applied Science 13, no. 7 (June 25, 2019): 25. http://dx.doi.org/10.5539/mas.v13n7p25.

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The study aimed at identifying the impact of the application of IT governance represented by (Planning and Organization, Possessiveness and Implementation, Support and Delivery, Monitoring and Evaluation, and Guidance and Control), using (COBIT 5) framework to reduce the risks associated with cloud computing (Identity and Access Management, Data protection, Virtual operating risk, IT support, and Organization) in the Jordanian industrial companies public shareholding from the perspective of Jordanian Certified Public Accountants. The study follows sequential procedures as a strategy for the mixed methods that have been applied. The researcher collects qualitative data that are quantitatively analyzed. A questionnaire was used to achieve the purpose of the study. The study population included all external accountants practicing auditing in Jordan, who number until the end of 2017 (384), a simple random sample was drawn, the sample included (192) auditors. The study concluded that all the decisions of the (COBIT5) Committee including Planning and Organization, Possessiveness and Implementation, Support and Delivery, Monitoring and Evaluation, and Guidance and Control affect the reduction of the risk of cloud computing in terms of identity and Access Management, Data protection, Virtual operating risk, IT support, and Organization the Jordanian industrial companies public shareholding from the perspective of Jordanian Certified Public Accountants. Based on the findings of the study, the researcher recommends that Jordanian industrial companies need to activate the role of security controls and increase the level of application against the environmental risks surrounding the company likely to occur as a result of the application of cloud computing. It is also necessary to update and develop information technologies, especially those related to technology.

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Shehadeh, Mohammad Ahmad, and Suleiman Hussein Al-Beshtawi. "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies." International Review of Management and Marketing 13, no. 1 (January 18, 2023): 29–40. http://dx.doi.org/10.32479/irmm.13681.

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The purpose of this study was to determine how lean accounting affected the value of the company in Jordanian industrial companies. The researchers used a descriptive-analytical approach to examine study data collected through a questionnaire and from the annual financial reports of the (52) Jordanian industrial companies listed on the Amman Stock Exchange during the period from 2017 to 2021. The study brought up a number of findings, the most important of which are: the availability of an impact of lean accounting tools in enhancing the company's value in Jordanian industrial public shareholding companies, with a high level of relative importance. The study provided a number of recommendations, the most important of which was that Jordanian industrial companies' management creates well-structured plans and implements effective strategies to support increasing the value of the company and achieving excellence and prosperity.

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H. Bani Khaled, Marie. "The relationship between CEO compensation and financial performance in Jordanian public shareholding industrial companies." Investment Management and Financial Innovations 17, no. 2 (June 29, 2020): 240–54. http://dx.doi.org/10.21511/imfi.17(2).2020.19.

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This study aimed to examine the relationship between the compensation received by chief executive officers (CEOs) and the financial performance of Jordanian public shareholding industrial companies listed on the Amman Stock Exchange (ASE) from 2010 to 2017. To measure the variables of interest, secondary data published on the ASE website were processed to become preliminary data suitable for the study. The study population consisted of 56 companies, 25 of which met the inclusion criteria. The results of the analysis of the data on these 25 companies revealed a large difference between the amount of financial compensation received by CEOs and the earnings per share (EPS) received by shareholders. The results also showed a statistically positive and significant relationship between the amount of CEO compensation and the financial performance of industrial companies. Furthermore, return on assets (ROA), EPS, and leverage have a statistically negative and significant relationship with financial performance. However, the net profit margin has a statistically positive and significant relationship with financial performance. Besides, the results showed a positive and significant relationship between the age of the CEO and the amount of compensation received. On the other hand, Tobin’s Q model demonstrated that the relationship between CEO duality and the amount of CEO compensation is not statistically significant. Therefore, the study recommends using more than one type of compensation for the CEOs of public shareholding industrial companies in Jordan and that CEO compensation should be related to financial performance.

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Jubarah, Sufyan Salameh. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions." International Journal of Economics and Finance 10, no. 6 (May 30, 2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.

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This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 respondents. The study reached to there is a role for the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the environmental, economic, and social dimensions. However, the level of this role in disclosing of social dimension was high. The study recommended that the external auditors should verify that companies are committed to publish information about extent of including of the environment in their vision or mission or objectives. The study also recommends confirmation of the auditor's obligation to ensure commitment of the companies in stating the environmental effects when taking investment decisions.

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Abdulmunim, Osama. "Cloud accounting in Jordanian public shareholding companies: The role of internal audit." Corporate Ownership and Control 15, no. 4-1 (2018): 158–64. http://dx.doi.org/10.22495/cocv15i4c1p3.

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This study showed that in the light of knowledge economy and the emergence of the concept of cloud accounting, it was necessary for the Jordanian public shareholding companies, which aspired to leadership, to develop their regulatory tools. These internal audit tools required the internal auditor to possess the unique element of intellectual capital to keep up with the development of the knowledge economy and the data of cloud accounting, the internal auditor must possess the leading qualities that enable him to keep up with these developments and data and do his work efficiently. Therefore, the present study has analyzed the literature on this profession to try to explain the importance of the possession of the internal auditor of the idea of leadership, which is the strength of observation, the critical ability and the sophisticated thinking of interpreting and linking the phenomena and observations in the organization under the application of cloud accounting mechanisms in the public shareholding companies. This study aimed to focus on the Jordanian contributing companies and how it is hoped to create special sectors of internal auditing and cloud computing that apply the methods and strategies of the cloud accounting with focusing on the necessity of these sectors having the innovative auditing thinking.

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El-Dalahmeh, Suleiman. "Extent of Implementing Target Costing and Value Engineering Approach to Reducing Costs: A Survey in Jordanian Shareholding Companies for Food Industries." Asian Journal of Finance & Accounting 10, no. 1 (June 18, 2018): 390. http://dx.doi.org/10.5296/ajfa.v10i1.12606.

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This Study aims at identifying the extent of implementing Target Costing and Value Engineering approach to reducing costs of Jordanian public shareholding companies for food industries. To achieve the study objectives, the researcher distributed personally a questionnaire to a random sample of (145) accountants in the Hashemite kingdom of Jordan. (100) questionnaires were returned. The response rate was 69%. In addition, the survey sought to verify the five basic hypothesis of the study. In order to analysis the data, the researcher used means, standard deviations and T-test. The results of the survey revealed that availability of the components of application of target cost, as well as companies have awareness, concepts, principles and the importance of applying target costs to managing costs so as to improve profitability, and the companies are using value engineering to achieve a cost to reach the target costs. The results also showed that there were some difficulties to hinder the application of target costs and value engineering in Jordanian shareholding companies for food industries. The most important difficulties were: The lack of sufficient knowledge to manage the company on how to implement the target cost and value engineering. The lack of research and publication related to the benefits target cost and value engineering. Application costs greater than the expected benefits.

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AlAli, Shireen Mahmoud. "The Impact of Capital Structure on the Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange for the Period 2012-2015." Asian Journal of Finance & Accounting 9, no. 2 (January 1, 2018): 369. http://dx.doi.org/10.5296/ajfa.v9i2.12076.

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The purpose of this study was to identify the effect of the capital structure as a percentage of total liabilities to total assets on the financial performance of the Jordanian industrial companies listed on the Amman Stock Exchange for the period 2012-2015.The study population included all the Jordanian general industrial companies listed on the Amman Stock Exchange. The sample of the study included 10 industrial companies listed on the Amman Stock Exchange. The linear regression analysis was used to test the relationship between variables using the ordinary least squares method (OLS).The results showed that there is a positive significant impact on the capital structure of the industrial shareholding companies listed in the Amman Stock Exchange as measured by the ratio of equity to total assets, return on equity and return on assets and net earnings per share as an indicator of financial performance.The results also showed a negative significant impact on the capital structure of industrial shareholding companies listed on the Amman Stock Exchange as measured by total liabilities to total assets, return on equity and return on assets as an indicator of financial performance, and net earnings per share as an indicator of the financial performance indicators.

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Ali Al Hayek, Mohammad, and Abdel-Rahman kh. El-Dalabeeh. "The Impact of Comprehensive Income on Owners Equity at the Jordanian Commercial Banks, Analytical Study." Journal of Social Sciences Research, no. 59 (September 15, 2019): 1312–20. http://dx.doi.org/10.32861/jssr.59.1312.1320.

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The study aimed to examine the impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and to achieve this objective researcher conducted an analytical study by adopting the descriptive and analytical approach, and used the statistical method to analyze the study data represented in the actual data, which were taken from the financial statements of the (13) Jordanian commercial banks for the period (2008-2017). The study found a statistically significant impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and in regard to the secondary hypotheses the study results showed nonexistence of statistically significant impact of net income on the owners equity of Jordanian commercial banks, but found a statistically significant impact for each of the other comprehensive income and comprehensive net income on the owners equity of Jordanian commercial banks. One of the main recommendations of the study will be to increase the attention to comprehensive income, due to its impact on the owners equity, and to conduct additional studies about the impact and the relationship of study variables at the public shareholding companies, in other sectors.

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Nawaiseh, Mohammad. "Impairment Accounting Practice in Jordanian Industrial Public Shareholding Companies under IAS 36." British Journal of Applied Science & Technology 12, no. 6 (January 10, 2016): 1–16. http://dx.doi.org/10.9734/bjast/2016/19786.

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S. Alsoboa, Sliman. "Exploring the Constructed Corporate Governance Index’s Effect on the Firm Performance and Firm Value: An Empirical Study on Service and Industrial Companies Listed in Amman Stock Exchange." European Scientific Journal, ESJ 12, no. 31 (November 30, 2016): 330. http://dx.doi.org/10.19044/esj.2016.v12n31p330.

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The purpose of this study is to investigate corporate governance’s quality for Shareholding Companies Listed on the Amman Stock Exchange; to see how corporate governance index (CGI) and firm performance and firm value are associated; and last but not the least is to check how CGI affects firm performance and firm value. A comprehensive CGI containing 112 points was constructed and analyzed for years 2010 and 2015. It reported that the Jordanian industrial and service companies have a good CGI during these two years. Pearson correlation has showed positive but weak relationships between CGI and all variables in the two years. Multiple regression analysis was performed to evaluate corporate governance index effects on the performance and the value of firm. The results did not support the hypotheses that CGI significantly affects these two variables. To reach to better corporate governance in Jordanian industrial and service companies, the Jordanian authorities might need to modify the inconsistence between laws and corporate governance rules.

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Rbabaâ€™h, Abedalqader. "The influence of Company Characteristics Factors to Activity Based Costing System Implementation." Journal of Education and Vocational Research 4, no. 2 (February 28, 2013): 36–46. http://dx.doi.org/10.22610/jevr.v4i2.99.

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This study tried to determine the implementation of activity based costing system rate and to examine the relationship between company characteristics such as industry type, numbers of employees, numbers of products, and level of overhead and ABC implementation. The findings revealed that ABC implementation in the context of Jordanian Manufacturing Companies is approximately 19.5% measured according to the number of implementers companies within Jordanian Manufacturing Companies. In order to test hypotheses Logistic regression and chi-square used in the current study. The findings in this study reveals that company sectors, size - number of employees, diversity -number of product, and level of overhead cost donâ€™t have significant influence on the implementation of ABC among manufacturing shareholding firms in Jordan. Therefore hypotheses H1a, H1b, H1c, H2, H3, and H4 are rejected.

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Alkhawaldeh, Khleef A. "The Impact of Innovation on Profitability of Jordanian Services Companies." International Journal of Business and Management 16, no. 1 (December 25, 2020): 92. http://dx.doi.org/10.5539/ijbm.v16n1p92.

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This research paper attempts to reveal the level of innovation types in Jordanian services companies. It also investigates the relationship between the overall innovation and profitability in these services companies. Innovation types have been measured through a questionnaire distributed to the members of Securities Depository Center SDC - Public Shareholding Companies – Service Sector. Profitability has been measured through the mean of net profits after taxes for the two years 2018 and 2019. The research findings indicate that innovation types in these companies is slightly below the average level. The results of research also indicate that there is a statistically significant positive impact of overall innovation on profitability of Jordanian services companies. The research concludes that investment in innovation is a key pillar for profitability of business companies.

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Latif, M. Rasha Nuri. "The Extent of the Impact of the Ownership Structure on the Cash Flows of the Service Shareholding Companies Listed on the Amman Stock Exchange." Webology 18, no. 2 (December 23, 2021): 1152–68. http://dx.doi.org/10.14704/web/v18i2/web18381.

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The study aimed to identify the extent of the impact of the ownership structure on the cash flows in the service businesses registered on the Amman Stock Exchange. While the study sample included (25) service businesses registered on the Amman Stock Conversation for the period between (2010-2019), and the study used the descriptive and analytical approach. The results showed that there is a statistically significant effect at the level of significance (α 0.05) of the ownership structure on the cash flow of Jordanian joint-stock service businesses The attendance of a statistically important result at the equal of significance (α 0.05) for the concentration of ownership on the cash flow of Jordanian public service shareholding companies, as the study recommended on the work of Jordanian companies to focus on the percentage of foreign owners by providing many advantages to investors such as obtaining more profits in If the percentage of their investment in companies increased in order to raise the level of work and performance of companies for the better.

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AYOUSH, Maha, Hesham RABAYAH, and Thaer JIBREEL. "The Impact of Mergers on the Financial Performance of Jordanian Public Shareholding Companies." Journal of Asian Finance, Economics and Business 7, no. 10 (October 31, 2020): 751–59. http://dx.doi.org/10.13106/jafeb.2020.vol7.n10.751.

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Khadash, Husam Aldeen Al. "The value relevance of fair value accounting of investment properties in the Jordanian shareholding companies." International Journal of Accounting, Auditing and Performance Evaluation 8, no. 4 (2012): 373. http://dx.doi.org/10.1504/ijaape.2012.050012.

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Fawzi Shubita, Mohammad. "Specification of the relationship between the sales expenses and the sales in Jordanian companies." Innovative Marketing 15, no. 4 (December 5, 2019): 57–65. http://dx.doi.org/10.21511/im.15(4).2019.05.

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Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could not explain changes in sales revenue in Jordanian companies; there was a significant relationship between sales expense changes and sales revenues, with sales expense changes having incremental information content over sales expense levels in explaining sales revenues. There was also no significant relationship between sales expense levels, sales expense changes, and sales revenues. The study suggests that future researches should be made in order to obtain business-oriented and specific information on how the decisions affect sales behavior. Overall, the study findings enhance our understanding about companies’ cost behavior and provide useful insights into financial and management accounting literature.

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Shubita, Rawan, and Moade Fawzi Shubita. "The impact of foreign ownership on corporate governance: evidence from an emerging market." Investment Management and Financial Innovations 16, no. 2 (May 22, 2019): 101–15. http://dx.doi.org/10.21511/imfi.16(2).2019.09.

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This research explores the influence of foreign ownership on non-financial public shareholding firms in the Amman Stock Exchange (ASE). The study involved an investigation into the connection between non-Jordanian ownership and the company growth opportunity, stock liquidity, leverage, dividend policy and business output. The results highlight that foreign ownership can provide improved corporate governance practices by playing a decisive role in increasing the growth opportunity and enhancing the firms’ market valuation, as measured by Tobin’s Q. Moreover, the findings indicate that companies with foreign board membership have better operating performance and higher firm value. The rewards were reaped by foreign investors based on their superior monitoring ability, which affects the decisions made and actions taken by management.

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Al-Qudah, Shaker, Abdallah Mishael Obeidat, Hosam Shrouf, and Mohammed A. Abusweilem. "The impact of strategic human resources planning on the organizational performance of public shareholding companies in Jordan." Problems and Perspectives in Management 18, no. 1 (March 13, 2020): 219–30. http://dx.doi.org/10.21511/ppm.18(1).2020.19.

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Performance management (PM) is a common practice used by organizations to assess and manage employees’ work. Much of PM research is closely related to management practices. Corporations in the public and nonprofit sector continuously develop PM programs to ensure the sustainability of their organizations. The study aims to analyze the impact of strategic human resources planning on the organizational performance of Jordanian public shareholding companies for senior management and functional unit managers (human resources, marketing, finance, and accounting). The researchers surveyed all the public shareholding companies registered with the Jordan Securities Commission (JSC) in 2019, wherein they found that only 60 companies applied strategic planning and human resources planning (HRP) together. Two hundred and twenty questionnaires were distributed in 52 companies surveyed, and 203 were adopted for statistical analysis. Several statistical methods were used, most notably the multiple regression analysis. The researchers found out a statistically significant impact of the strategic human resources planning (integration of HRP and strategic planning; strategic participation) on organizational performance. The results showed that adopting the strategic HRP dimensions leads to an increase in an organization’s overall productivity, employee satisfaction and reputation, as well as reduced operating costs. HR managers must understand the effectiveness of strategically designed HR practices across functions.

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Al-Nimer, Munther, Moh’d Fayez Qasem, Mohammad “Abd Alaffo” AlAdham, and Ammar Ali Yousef. "The Impact of Marketing Strategy on Profitability in Medical Jordanian Corporations." International Business Research 8, no. 11 (October 26, 2015): 61. http://dx.doi.org/10.5539/ibr.v8n11p61.

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Marketing and advertising is a fundamental factor in the deployment of companies’ name and increase their profits, Therefore, this study aimed to identify whether there is an impact between Marketing and advertising expenses and profitability in industrial medicines public shareholding companies listed in the Amman Stock Exchange.The sample of the study included the industrial pharmaceutical companies listed in the Amman Stock Exchange, during the period between 2009-2013. To achieve the purposes of the study, and to analyze the data extracted from the annual statements, the researcher used simple linear regression method.The results of the study showed an impact of marketing and advertising expenses on the profitability of the pharmaceutical companies.The paper provides a useful guide for the users of financial statements of Marketing and Advertising, since it provides information on possible effect on the company’s performance. In addition, the paper fills an information gap by addressing a range of valuation issues on Marketing and Advertising and offers relevant information guidance to the users of financial statements.

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Shatanawi, Firas Ameen. "The Impact of Corporate Governance Principles on Intellectual Capital Efficiency in Jordanian Public Shareholding Industrial Companies." Journal of Business & Management (COES&RJ-JBM) 4, no. 4 (October 1, 2016): 204–19. http://dx.doi.org/10.25255/jbm.2016.4.4.204.219.

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Nawaiseh, Mohammad. "Impairment Analysis of Non-current Assets under DCF Based-test in the Jordanian Industrial Shareholding Companies." British Journal of Economics, Management & Trade 7, no. 1 (January 10, 2015): 10–22. http://dx.doi.org/10.9734/bjemt/2015/12880.

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Khadash, Husam Aldeen Al, and Mahmoud Nassar. "The implementation of activity-based costing and the financial performance of the Jordanian industrial shareholding companies." Afro-Asian J. of Finance and Accounting 2, no. 2 (2010): 135. http://dx.doi.org/10.1504/aajfa.2010.037282.

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Kanakriyah, Raed. "Factors Used to Determine the Financing Structure for Shareholding Companies Listed in Amman Stock Exchange in Jordan." International Journal of Financial Research 11, no. 4 (June 28, 2020): 462. http://dx.doi.org/10.5430/ijfr.v11n4p462.

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Purpose – This study aims to explore the main factors that could be used to determine the financing structure for companies listed in Amman Stock Exchange in Jordan. The hypotheses were developed in light of three theories relating financing structure, trade-off theory (TOT), agency theory and pecking order theory (POT).Design/methodology/approach – The study using unbalanced panel data sample applying regression models for two-dimensions combines cross-sectional and time series for non- financial Jordanian companies listed in ASE over the period 2014–2018. Using standard models include entering a fixed effect, random effect, or not using any effect.Findings - The findings showed that company size, growth opportunities, and tax-deductible items other than interest have a positive effect on the borrowing, but profitability affects negatively on borrowing. These results are consistent with the arrangement theories (trade-off theory (TOT) and pecking order theory (POT). indicating the factors associated with trade-off theory were stronger than what is usually found in developed countries, and this is an indication of deep problem resulted from asymmetry information in the Jordanian market. which require to focus efforts on how to building the confidence with investors by providing the data that serve them in decision making. This needs to develop the accounting profession which will open the future for an active market for bonds and stocks that serve companies to financing their projects, and not only for speculation.Practical implications – The results detected how to constitute the suitable financial structure and how making a balance between sources of finance. Also detected weakens role of companies managers and ASE regulators, which require to focusing efforts to improving information deloused to users.Originality/value – limited number researches which have been discuss this issue. Therefore, this study extensively contributes to the shortage literature on the perceived the main factors that may effect on financial structure.Research limitations – Availability of financial information plus difficulty accessing information in developing countries such as Jordan.

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Bataineh, Ashraf, Huthaifa Al-Karasneh, and Bassam Aldaibat. "The Extent of Disclosure for Corporate Social Responsibility in the Financial Reports of Jordanian Pharmaceutical Companies." International Journal of Financial Research 9, no. 4 (August 21, 2018): 88. http://dx.doi.org/10.5430/ijfr.v9n4p88.

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This study aims to identify the disclosure level of corporate social responsibility CSR in the financial reports of Jordanian pharmaceutical Public shareholding companies listed at Amman Stock Exchange (ASE), and to achieve this goal, researchers studied number of CSR elements, which can be represented in employees, society, product, power, and the environment, where the sample consisted of all (11) Jordanian pharmaceutical companies listed at ASE, which have data available in this financial market during the period (2014-2016). In order to achieve the objectives of the study, a CSR was built which consists of (26) factors, depending on a number of previous studies, laws, and annual financial reports of these companies. The study results found that overall ratio of the CSR amounted to approximately 46%, where the highest percentage of disclosure reached 69% and the lowest was 12%. The results also showed that different company size through (total assets) had nothing to do with the quality and level of CSR disclosure. The study recommended that companies should focus on their role in CSR from the inside, through the employee’s element, the need to focus on elements, such as occupational safety and health insurance, and to increase employee’s efficiency through training, and rehabilitation.

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Masa’deh, Ra’ed Moh’d Taisir. "The Impact of Information Technology Infrastructure Flexibility on Firm Performance : An Empirical Study of Jordanian Public Shareholding Firms." Jordan Journal of Business Administration 9, no. 1 (January 2013): 204–24. http://dx.doi.org/10.12816/0002054.

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SHAKATREH, Mamoun. "The Effect of Liquidity Risks on the Relationship between Earnings and Stock Return on Jordanian Public Shareholding Industrial Companies." Journal of Asian Finance, Economics and Business 7, no. 4 (April 30, 2020): 21–28. http://dx.doi.org/10.13106/jafeb.2020.vol7.no4.21.

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Al-Shbail, Abeer Obaid, and Mostafa Awad Beni Diab. "Arabic Writing, Spelling Errors and Methods of Treatment." Journal of Language Teaching and Research 9, no. 5 (September 1, 2018): 1026. http://dx.doi.org/10.17507/jltr.0905.17.

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This study aimed to identify The Impact of Accounting Knowledge in Enhancing the Performance of the Internal Auditors in the Jordanian Industrial Public Shareholding Companies. To achieve the objectives of the study a questionnaire was developed related to the subject of the study based on the previous studies. This study attempts to investigate the most important difficulties and problems that resistant studying Arabic Writing, Especially dictation lesson, The researchers revises the pre- studies and literature to answer these important questions: - What are the most kinds of failing to master Arabic Writing, and the main factors that cause this failing? - What are the clear and common mistakes in studying Arabic Writing? - What are the successfully methods and strategies to teach to Arabic Writing? The researcher revises the pre- studies and literature, and produced wide information about: definitions, Kinds of Arabic Writing, factors of failing in studying Arabic Writing, especially dictation, the main principles to study Arabic language, Integrated Approach in studying Arabic Language, suggested program to answer failing and weakness in studying Arabic language.

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Moh’d Abu Bakir, Sahar. "The Mediating Effect of Teams Cohesion in the Relationship between Internal Recruitment and Teams Effectiveness at Jordanians Industrial Shareholding Companies." International Journal of Business and Management 16, no. 4 (March 11, 2021): 12. http://dx.doi.org/10.5539/ijbm.v16n4p12.

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It was proved by research that teamwork in manufacturing organizations increases productivity, enhances organizations efficiency and guarantees quality of outputs. In this context, synergy, cooperation, strong relationships and coordination are essential to achieve the expected yield of teamwork. It is difficult to attain the required level of cohesiveness in the short run and among new employees. So that this study aims to find out the impact that internal recruitment has on both teams effectiveness in terms of (team productivity and quality of performance) and also on teams cohesion as a mediator between internal recruitment and teams effectiveness. The “Jordanian industrial shareholding companies” formed the population of the study, (43) Companies of these agreed to be part of the study, 260 questionnaires were distributed targeted production managers and supervisors. The results confirmed the cause and effect relationships between the three variables with the implication that internal recruitment has several benefits not only on teams’ effectiveness and teams’ cohesion, but also on job satisfaction and job commitment. Based on the results it is recommended to instill the teamwork spirit and cooperation culture within organizations. Lately this organizational unity became crucial for reducing the negative consequences of the COVID-19 pandemic.

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Abdallah Hameed Al Ghuwairi and Abdulwahab Abdullah. "The impact of the transformation and merger of the one-person company with limited liability on her legal personality." Technium Social Sciences Journal 9 (June 26, 2020): 271–87. http://dx.doi.org/10.47577/tssj.v9i1.1080.

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This study discussed the legal texts that treat the conversion and merger of one-person limited liability company, which is considered as a type of limited liability company and subject to its provisions. Jordanian law regulates the provisions relating to the conversion of the company in articles, the law defines the form in which a limited liability company may be referred to in article, “a public shareholding company”. The study discussed the definition of the transfer of the company, the required conditions and the procedures and effects of the transfer to the others and creditors, and also dealt with articles which relating of merger provisions, and the concept of merge was defined, the conditions and methods in which it is carried out and its procedures and the objection there to has been identified as challenging its invalidity and the legal effects that it entails. The researcher followed the descriptive method and analyzed and compared texts dealing with the conversion and merger of the one-person company with limited liability. The study focused on the impact of conversion and merger on the legal personality of the company. The study was divided into two sections, and each section was divided into three demands, and concluded the study by presenting a set of recommendations.

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حجاج, رلى, and مأمون الدبعي. "المضمون المعلوماتي الإضافي لمؤشرات القوائم المالية للشركات الصناعية المساهمة الأردنية = The Incremental Information Content of Financial Statements' Signals of Jordanian Industrial Shareholding Companies." Jordan Journal of Business Administration 10, no. 2 (2014): 199–228. http://dx.doi.org/10.12816/0026190.

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Al-Dmour, Ahmed H., Masam Abood, and Hani H. Al-Dmour. "The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study." International Journal of Accounting & Information Management 27, no. 3 (August 5, 2019): 461–91. http://dx.doi.org/10.1108/ijaim-05-2017-0067.

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Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience). Research limitations/implications This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study. Practical implications The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector. Originality/value The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

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SEIAM, WALEED. "The Extent of Realizing the Importance of Using Accounting Data for Guiding Capital Expenditure Decisions "A Field Study Applied to Jordanian Public Industrial Shareholding Companies"." Journal of King Abdulaziz University-Economics and Administration 17, no. 2 (2003): 153–76. http://dx.doi.org/10.4197/eco.17-2.8.

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Al Zwaylif, Inaam M., and Lilian Taher. "The effect of Six Sigma approach as a tool for strategic cost management on achieving competitive advantage: the case of Jordanian industrial public shareholding companies." International Journal of Six Sigma and Competitive Advantage 12, no. 2/3 (2020): 120. http://dx.doi.org/10.1504/ijssca.2020.10032984.

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Zwaylif, Inaam M. Al, and Lilian Taher. "The effect of Six Sigma approach as a tool for strategic cost management on achieving competitive advantage: the case of Jordanian industrial public shareholding companies." International Journal of Six Sigma and Competitive Advantage 12, no. 2/3 (2020): 120. http://dx.doi.org/10.1504/ijssca.2020.110973.

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Al Abbadi, Abeer. "Determinants of Capital Structure in Industrial Companies: Conservative Policy—Applied Study on Jordanian Industrial for the Period (2014-2016)." International Journal of Business and Management 14, no. 2 (January 25, 2019): 125. http://dx.doi.org/10.5539/ijbm.v14n2p125.

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The study aimed to define the factors that determinate the capital structure for industrial companies in Jordan. By depending on theoretical references and literature review that related to capital structure, and to define the determinants that influenced the capital structure by depending on statistical analysis. The study used 15 companies of Amman stock exchange for the period 2014-2016. The study concluded multiple results. The most importantly, there is significant impact of profitability, interest rates, and the amount of tangible assets. And there is impact of investment opportunities, the size of company and to the adoption of conservative policy according to the comprehensive concept of indebtedness in building capital structure. There was no possible impact for financial distress. The study proposed recommendations. The most important recommendations are studying the underlying causes of reduction long term debt ratio to the total assets of many public share holding companies. Urging financial managers to study the capital structure and the factors that determinate it, in order to manage the capital structure of the companies according to scientific methodology. Urging companies to use Islamic instruments for funding the tangible assets .As it is appropriate to the prevailing economic conditions in the market in terms of profit rates. It is necessary to confirm the existence of a credit rating classification from international credit agencies that helps in issuance of instruments and corporate bonds, or to obtain credit. Urging companies using rent ending in ownership or finance leasing; and urging companies of tangible assets to obtain funding from Islamic and commercial banks especially, when the cost of borrowing and Islamic funding is less than the cost of the issuance of shares. The study suggested studying the determinate factors that makes some companies following the conservative policy in building the capital structure, and in maintaining high cash balances. The study affected the impact of the existence of financial organizations as board of directors in public shareholding companies determine and study the factors of building the capital structure.

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Journal articles on the topic 'Jordanian shareholding'

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