Yousef Shahwan

This research aimed to discover the moderating impact of earnings management between social and environmental costs disclosure on financial performance. To realize this purpose, this research employed a quantitative method by using primary data collected from the Amman Stock Exchange. This study used the questionnaire to collect the data from a sample of 127 companies. The Smart Partial Least Squares (PLS) is used to test the data. The results of the study show that the social and environmental costs disclosure positively and significantly impacted the financial performance of the firms. This was consistent with agency, legitimacy, and stakeholders' theories. This means that more disclosure about the cost of social and environmental information could create opportunities for firms. Also, earnings management was found to have a significant and positive effect on the relationship between social cost disclosure and the financial performance of the firms. And earnings management was found to have a significant and positive effect on the relationship between environmental cost disclosure and financial performance of the firms.

This study aims to investigate empirically how the characteristics of the firm; the audit quality and the corporate governance impact the management of earnings. The population employed in this study is industrial firms listed on the Amman Stock Exchange between 2017 and 2019. The method of sampling employed in this study is purposive sampling. 39 firms are analyzed, with 117 items of data being achieved. Also, this study applies statistical testing via multiple regression. The findings show that sales growth, free cash flow, financial leverage, and return on assets all have an impact on earnings management. Meanwhile, other factors such as audit quality, firm size, audit committee, the board size, institutional ownership, and managerial ownership, have not to impact on earnings management.

This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors. Multiple regression methods were employed through SPSS software to test the hypotheses. The results of the study show that the external entity pressure, ease of use of the system, and cost-benefit overload positively and significantly affect the performance of the internal audit. While adapting to previous systems, training their employees, and the successful implementation of the model did not affect the performance of the internal audit.

This study investigates the impact of disclosure of social responsibility in reducing risks in Jordanian commercial banks. To realize the goal of this study, the researcher followed the descriptive-analytical method. The data of the study sample was gathered from the financial reports of the listed banks on the Amman Financial Market that pertain to stock prices and market return in the period 2014-2018. The study used simple regression analysis to examine the relationship between independent and dependent variables. Among the most prominent findings of the study, there is an impact of the social responsibility disclosure in reducing risks, as well as an effect of the dimensions of social responsibility: the environment, customers and employees in reducing risks.

Earning manipulation has been a normal transaction among the global businesses, in which business organization sees it as beneficial, thereby turning black eyes to its negative impact on the general economy. This study aimed at examining the impact of board size, Board composition and dividend policy on real earnings management in the listed Jordanian industries. 8 years data (2010 to 2018) was extracted from the audited financial reports of the selected firms. Data was analyzed using Structural Model via AMOS version 26 and SPSS version 21. The findings revealed a positive and significant effect between board size, board composition and real earning management at p-value<0.05 and 0.001 (two-tailed) respectively. While negative of dividend policy on REM was recorded at p-value>0.05 (two-tailed). This study has immensely contributed towards bridging the gap in the existing knowledge as it documented a new finding. The benefits of these findings cross over the managers, shareholders, board of directors, investors, the Jordanian government and all other relevant institute for the buildup of the healthiest industrial sector and better economy.

This study aims to examine the relationship between the OECD Principles of Corporate Governance on social responsibility accounting disclosure (SRAD) in Jordanian companies listed in the Amman Stock Exchange (ASE). The questionnaire and annual reports were both employed to collect the information from 104 companies in financial, services, and industrial sectors. SmartPLS3 was used to analyse the data. This study found that there is a relationship between the principle of the role of stakeholders, the principle of the rights of shareholders and key ownership functions and social responsibility accounting disclosure at p-value 0.029* and 0.022* (one tail) respectively. While there isn’t a relationship between the other principles with social responsibility accounting disclosure. Therefore, it is recommended that Jordanian government should formulate a policy which will further encourage the listed companies toward social activities and their disclosure. The findings will no doubt be useful to the Jordanian policy makers, the board of directors, and other stakeholders in both ASE listed and unlisted companies.

This study is primarily designed to examine the moderating effects of dividend policy on the impact of financial statement disclosure towards the corporate value of the Jordanian industrial companies listed in Amman Stock Exchange (ASE). In this study, the unit of analysis consist of 61 industrial firms, which is equivalent to 63% of the total number of Jordanian listed industries in ASE as at 2011. Therefore, secondary data was used, in which the data was collected from the annual financial reports disclosed by the selected industrial firms covering the period of 13 years from 2005 to 2017. Analysis was made through SPSS version 21 and SmartPLS version 3. Accordingly, findings of this study revealed that the total direct effects between the variables were positively significant at p-value < 0.001 whereas, the moderating effects of dividend policy was proved to be insignificant at p-value > 0.05. Moreover, the total contribution of the exogenous variables in the prediction of endogenous variable is 85%. Based on the findings, it is recommended that, Jordanian listed industrial firms should consider a full disclosure of their financial transaction since accountability and transparency attracts potential investors and creditors alike to pick interest in doing business with utmost financial security. It is recommended that the listed industrial firms of Jordanian should be given a maximum consideration to the indicators used in this study since the indicators were perfects to measure the variables under study for a better management decisions.

The primary objective of this study is to examine the mediating effects of investment and
financing decisions on the impact of capital structure towards the overall performance of the
Jordanian listed commercial banks. Therefore, the listed Commercial Banks in Amman Stock
Exchange that constantly published their financial statements for 16 years (2002–2017) have
been considered as the unit of analysis and their annual financial report was used as a source of
data. In this study, descriptive analysis and inferential tools have been employed to examine the
relationship between the variables under study. Basically, Structural Equation Modelling (SEM)
through AMOS version 25 and SPSS version 21 were affianced to investigate the patterns of
relationships between variables under study so as to define the direct and or indirect effects of
mediating variables against the endogenous and the exogenous variables. It is proved in the
findings of this study that both investment and financing decisions have partially mediate the
effect of capital structure on the corporate performance in the Jordanian listed commercial
banks, since both direct and indirect regression path (relationships) between the endogenous
and exogenous variables were significant and positive at a p-value<0.001 and 0.05 two-tailed.
Originally, the contributes of this study include, bridging the gap in the existing knowledge since
this study is unique in Jordanian financial sector when considering the combination of the
variables used in the study. The study also makes it clear that the Jordanian banks should
understand the mediating effects of the investment and financing decisions towards the impact of
capital structure on the corporate performance. The findings hinted the importance of selecting
appropriate capital mix since it has a key role to play in the determination of firm value.

The OECD principles of Corporate Governance (CG) are the most important public policy mechanisms that assist regulators to efficiently evaluate and improve the institutional, regulatory and legal framework for sound CG. Consequently, the primary objective of this study is to assess the level of practical compliance with the OECD principle of CG by the Jordanian companies. The paper is designed using the conceptual approach. The information used for the study is obtained from the library search. The study found that some of the OECD principles are practically implemented such as (i) framework of good CG; (ii) the rights of shareholders; (iii) role of stakeholders; and (iv) disclosure and transparency. The principle of equitable treatment of shareholders and the responsibility of the board are also used in practice. However, it is suggested that the Jordanian companies should strictly apply the remaining principles because they recognise the importance of every aspect of organizational stakeholders and their due rights for the achievement of the primary goal of the organization. The study will provide some insight to investors, firms, stock exchanges, government and others that play a role in developing good GC.

This study aims to determine the extent of the application of the principles of corporate governance in corporations listed on the First Market in the Amman Stock Exchange, to fulfill the objectives of the study questioners were distributed to the 55 first market corporations in the ASE, the results showed that there is a strong application of corporate governance in corporations listed on the First Market in the Amman Stock Exchange, a lack in awareness of corporate officers in these corporations about the importance of corporate governance principles, in addition to lack of confidentiality when it comes to sharing information with external users of the financial systems, and an increase in non-occupancy of executive tasks by Board members. Introduction: The principles of corporate governance are considered to be the framework for supervisory procedures, guidance and monitoring the Board of Directors, public administration, and executive management in order to achieve the company's goals, which preserve the rights of shareholders therefore maintain the financial performance of the company and prevent it from failing like major companies that failed because of management issues, lack of auditing and control departments an the lack of corporate governance principles which leads to deficiencies in financial performance. Hence the need to expand the role of corporate governance which provides a solid and effective foundation for protecting companies, preserves the rights of shareholders, leads to a better internal and external communication system and highlights the role of transparency in the disclosure of it financial statements.

This study aimed to investigate the extent of corporate governance principles in the public shareholding companies listed on the First Market in Amman Stock Exchange .To achieve the objective of this study , the researchers distributed 55 questionnaires to first market companies in Amman Stock Exchange, The results showed that there is a strong application of corporate governance principles in the public shareholding companies listed in the First Market in the Amman Stock Exchange .Moreover there is a declination in staff awareness of public shareholding companies listed in the First Market in the Amman Stock Exchange , the importance of corporate governance and its principles .In addition, there is also a declination related to hide some information to shareholders , whether financial or non-financial , and a declination of disclosing strengths and weaknesses points , either in company's financial system or its disclosures annual reports management in the, and a decrease in Board of Directors member occupation of any executive function ,either with or without salary .