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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Rawan Atwa, Safaa Alsmadi, Buthiena Kharabsheh and Ruwaidah Haddad
This study examines the relationship between chief executive officers? (CEOs?) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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Lamees Al-Durgham,Mohammad Adeinat
Pág. 135 - 139
The purpose of this study is to measure and compare the efficiencies for 35 manufacturing firms listed in Amman Stock exchange (ASE) in Jordan over the period 2009-2017. A panel data was collected for the firms over the nine years, the data was collected...
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Ahmed Hussein Alrefai
Pág. 127 - 131
There have been great debate in the literature on the impact of stock market on the economic performance, as some believe that higher stock prices increase the wealth of people and stimulate further investment leading to higher consumption and investment...
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Lamees Al-Durgham,Mohammad Adeinat
Pág. 5 - 9
This study examines the technical efficiency of the manufacturing firms listed in Amman Stock Exchange market (ASE) in Jordan over the period 2009-2017. The stochastic frontier approach was used to measure the efficiency. The results show that the firms ...
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Manar Al-Mohareb,Mahmoud Alkhalaileh
Pág. 106 - 112
The purpose of this study is to investigate the association between earnings management, measured by the absolute unexpected accruals and the firm?s capital structure. The study sample consists of 44 manufacturing Jordanian firms listed in the Amman Stoc...
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Wesam Abdulhamid Almaaiteh,Ahmad Salim Alsaraireh
Pág. 32 - 38
The study aimed at identifying the impact of some accounting indicators on the market price of share for the Jordanian commercial banks listed in Amman Stock Exchange (ASE)for the period 2006-2017. The study adopted STATA program in data processing and R...
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Krayyem Al-Hajaya,Mohammad Saleh Altarawneh,Bayan Altarawneh
Pág. 109 - 116
This study examines the level and quality of the disclosures of intellectual capital (IC) by listed companies in Jordan as a case for emerging economies, especially those from Arab nations. Using content analysis, 2016?s annual reports of all 215 listed ...
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Krayyem Al-Hajaya
Pág. 1 - 8
This study examines the effect of the characteristics of the audit committee, as a tool of corporate governance, on audit quality (as measured by audit fees and type of audit agent) among insurance companies listed on the Amman Stock Exchange (ASE), Jord...
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