scholarly journals The Impact of Motivation on Dynamic Capabilities in Jordanian Commercial Banks

2020 ◽  
Vol 14 (1) ◽  
pp. 130
Author(s):  
Ayman Suliman Jarrar
Keyword(s):  
Human Resources ◽  
Sample Size ◽  
Commercial Banks ◽  
Dynamic Capabilities ◽  
Stock Exchange ◽  
Data Access ◽  
Study Results ◽  
Amman Stock Exchange ◽  
Study Population ◽  
The Impact

This paper aims to identify the impact of motivation on dynamic capabilities. The study population consists of all workers in the 13 Jordanian commercial banks, listed in Amman Stock Exchange which is estimated by 20,000 workers.  The sample size is 384 sample entails in Jordanian commercial banks. the study results indicate that there is a significant impact of the motivation dimensions on the managerial dynamic capabilities. This study has some limitations which includes data access limitations and access limitations. The study recommends extending its scope and review the human resources polices to review the motivation system in the Jordanian banks.

scholarly journals The effect of information systems and human resources strategies on the success of information systems: Evidence from Jordanian commercial companies

2021 ◽  
pp. 925-932
Author(s):  
Mohannad Sami Tawaha ◽  
Mohamed Mahmoud Bshayreh ◽  
Wesam Ibrahim Mohammad Alabdallat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Stock Exchange ◽  
Strong Impact ◽  
Economic Sectors ◽  
Information Systems Success ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact ◽  
Human Resources Strategies

The study aims at measuring the impact of human resources and information systems strategies on the success of information systems in the industrial companies operating in the Amman stock exchange. The study sample was made up of accounting and finance departments for these companies. The initial data were collected through a questionnaire that designed for this purpose. The results have confirmed a strong impact of information systems strategies on the information systems success. As well, the results have confirmed the impact of information systems strategies on human resources strategies. The study also has proved that human resources strategies have maintained a weak effect on the success of information systems. The study recommends the researchers in this field to re-study this subject by modifying the measuring variables methods, and study other economic sectors.

scholarly journals The Impact of Fair Value Accounting on Information Asymmetry: Evidence from Jordanian Banking Sector

2020 ◽  
Vol 13 (9) ◽  
pp. 55
Author(s):  
Mohammad Abdullah Fayad Altawalbeh
Keyword(s):  
Information Asymmetry ◽  
Commercial Banks ◽  
Banking Sector ◽  
Stock Exchange ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Financial Reports ◽  
Bid Ask Spread ◽  
Amman Stock Exchange ◽  
The Impact

This study aims at examining the impact of Fair value accounting measured by other comprehensive income on information asymmetry measured by the bid-ask spread in the Jordanian banking sector between 2010 and 2017. The study sample consisted of the thirteen commercial banks listed in Amman Stock Exchange, and panel data analyses were employed to test the study hypothesis, data for the study was gathered through the annual financial reports disclosed on Amman Stock Exchange. The findings revealed that fair value has a negative and significant impact on information asymmetry in the Jordanian commercial banks, indicating that fair value accounting supplies stakeholders with accurate and appropriate data and reflects the informational value of fair value numbers to investors.

scholarly journals Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan

2019 ◽  
Vol 14 (4) ◽  
pp. 126-132
Author(s):  
Leqaa Al-Othman
Keyword(s):  
Financial Institutions ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Insurance Companies ◽  
Important Goal ◽  
Earnings Per Share ◽  
Amman Stock Exchange ◽  
Study Population ◽  
The Impact

This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies in the study population, which are 38 companies – 15 banks and 23 insurance companies listed on the Amman Stock Exchange (ASE). The results show that income smoothing is practiced by Jordanian banks and insurance companies. The number (and percentage) of insurance companies that practiced income smoothing is greater than the number of banks: 34.8% of insurance companies and 20% of banks practiced income smoothing. The results also clearly indicate that financial institutions, which practice smoothing, have a higher EPS compared to those that do not practice income smoothing; this also indicates that the most important goal of using income smoothing is to maintain a positive earnings level.

scholarly journals The Impact of Capital Structure on Jordanian Banks Performance

2021 ◽  
Vol 10 (1) ◽  
pp. 35
Author(s):  
Rania Al Omari
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Commercial Banks ◽  
Return On Investment ◽  
Stock Exchange ◽  
Return On Assets ◽  
Return On Equity ◽  
Total Debt ◽  
Amman Stock Exchange ◽  
The Impact

Due to the great importance of the financing structure of banks, the impact of capital structure on the financial performance of banks listed on the Amman Stock Exchange has been examined. To achieve the objectives of this study, we have followed the experimental approach. The study relied on financial variables. The Capital Structure has been measured by the ratios of total debt to total assets and total debt to total equity. Both ratios are independent variables. The dependent variable in this study is the financial performance of banks represented by the ratio of return on assets, the ratio of return on equity, the ratio of return on investment, and the ratio of return on share. The study community and sample consisted of twelve commercial banks listed on Amman Stock Exchange (ASE) during the period (2007-2017). Statistical Package for the Social Sciences (SPSS) software was used in testing of research hypotheses. The most important results are that the capital structure has an impact on return on assets (ROA), while it has no impact on return on equity (ROE), return on investment (ROI) and earnings per share (EPS) in Jordanian commercial banks.

scholarly journals Impact of Institutional Governance Tools on Reducing Agency Costs to Commercial Banks Listed in the Amman Stock Exchange

2020 ◽  
Vol 11 (5) ◽  
pp. 414
Author(s):  
Omar Fareed Shaqqour
Keyword(s):  
Board Of Directors ◽  
Agency Costs ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Institutional Governance ◽  
Study Results ◽  
Amman Stock Exchange ◽  
The Board Of Directors ◽  
Governance Tools ◽  
The Impact

This study aims to identify the Impact of institutional governance tools on reducing agency costs in the banks listed in Amman Stock Exchange (ASE). To this end, the researcher has studied the impact of an institutional governance tools on reducing the agency costs. Which are: board of directors` size, board of directors` independent members ratio, number of audit committee meetings, ratio of debt-financing, market share and bank`s size.The agency costs are measured by three indicators: assets turnover ratio, operating expenses ratio and free cash flow indicator. Study sample comprises all 16 banks listed in the ASE, for which data are available in the ASE during period of the study (2017 – 2019). EXCEL and SPSS are used to identify descriptive characteristics of study and analyze data. Regression analysis method is also used to test the study hypotheses. The study results have concluded that agency costs increase with the increase in the board of directors size, the independent members ratio, number of meetings of audit committees, debt finance ratio and market share ratio. The study has also concluded, as per the operating expenses indicator, that agency costs increase with the increase of debt financing, while they decrease with the increase in the board of directors size. According to the free cash flow indicator, the study results have showed that the agency costs increase with increase in the board of directors size.

scholarly journals The Influence of the Trade-off between Profitability and Future Increases in Sales on Cost Stickiness: Evidence from Jordan

2020 ◽  
Vol 14 (5) ◽  
pp. 19
Author(s):  
Mohammad Murdi Alenezi
Keyword(s):  
Stock Exchange ◽  
Industrial Firms ◽  
Industrial Companies ◽  
Study Results ◽  
Amman Stock Exchange ◽  
Cost Behavior ◽  
Cost Behaviour ◽  
Study Population ◽  
The Cost ◽  
Cost Stickiness

This study aims at analyzing cost stickiness under the dilemma between current profitability and future sales increase. The study population consisted of all Jordanian industrial companies listed on the Amman Stock Exchange (ASE) during the period (2007-2017). The study sample consisted of (30) industrial companies, were used in the analysis. Panel data regression was used to test the relationship between the variables in the study. Results supported the Anderson et al. (2003) argument in that selling, general and administrative expense for Jordanian industrial firms listed in Amman stock exchange (ASE) follow the sticky cost behaviour, they increased by (0.34%) for 1% increase in sales, however, they didn’t change by any sales decrease. During sales decline results showed that future sales growth did not have a stressing effect on cost stickiness and didn’t drive greater cost stickiness, however, changes in profitability was proved to have a significant positive relation to cost stickiness when sales decrease, meaning that managers apply greater adjustments in SGA (greater cost stickiness) in the case of the attainment of unfavourable changes in profitability. The study recommended a number of recommendations, including Companies should know the factors that affect the cost behavior and take into consideration when analyzing costs and making administrative decisions in companies which will, in turn, improve the process of making administrative decisions and investment decisions.

scholarly journals Board diversity and social responsibility: The case of Jordanian commercial banks

2018 ◽  
Vol 15 ◽  
pp. 139-147 ◽  
Author(s):  
Hadeel Yaseen ◽  
Asma’a Al-Amarneh ◽  
Majd Iskandrani
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Substantial Contribution ◽  
Board Diversity ◽  
The Social ◽  
Amman Stock Exchange ◽  
Corporate Social ◽  
The Impact ◽  
Women Participation

This paper examines the impact of the board diversity on firms’ corporate social responsibility (CSR) performance. Using a sample of 13 Jordanian commercial banks listed at Amman Stock Exchange (ASE) during the period 2005-2014, the study finds that board diversity measures, namely: board size, gender, age, education; nationality and independence are positively associated with CSR performance. At the same time, the existence of institutions’ representatives was found to be negatively affecting the social participation of banks. This paper provides a substantial contribution to the existing research studies that tackle CSR not only in Jordan but also in the region by introducing female directors, as it suggests that the quotas for women participation should be increased. The results are considered important to policymakers, government regulators, potential investors and CSR agencies.

scholarly journals Loan Loss Provision and the Profitability of Commercial Banks: Evidence from Jordan

2016 ◽  
Vol 11 (12) ◽  
pp. 242 ◽  
Author(s):  
Mohammad Alhadab ◽  
Saba Alsahawneh
Keyword(s):  
Commercial Banks ◽  
Negative Impact ◽  
Stock Exchange ◽  
Negative Consequences ◽  
Loan Loss ◽  
Return On Assets ◽  
Return On Equity ◽  
Loan Loss Provision ◽  
Amman Stock Exchange ◽  
The Impact

<p>The purpose of this study is to examine the impact of loan loss provision on the profitability of Jordanian commercial banks. While the impact of loan loss provision on the profitability of banks has been examined by prior research, this study is the first to examine this relationship using Jordanian data. By examining a Jordanian sample of 13 banks that listed on Amman Stock Exchange (ASE) over the period 2004-2014, this study provides the first evidence that loan loss provision has a negative impact on the profitability of Jordanian commercial banks. This evidence suggests that Jordan banks adjust their loan loss provision due to several motives and, this in turn, leads to negative consequences for their profitability. Return on assets (ROA) and return on equity (ROE) are employed as a proxy of the profitability in this study. </p>

scholarly journals Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange

2018 ◽  
Vol 13 (12) ◽  
pp. 125
Author(s):  
Ziad Abdul Halim AlTheibeh ◽  
Oday Abdulraheem Alhyari ◽  
Mohyedin Hamza
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Analytical Methodology ◽  
Financial Reports ◽  
Stock Liquidity ◽  
Amman Stock Exchange ◽  
The Status ◽  
Study Population ◽  
The Impact

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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