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Edison Moreno-Cardenas, Yackelin Moreno and Abel I. Barrial-Lujan
The advance of the fifth generation (5G) network globally has completely changed business models, giving rise to the birth of new companies with their business models and the adaptation of existing companies. This change is greatest in developing countri...
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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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Swati Mohapatra and Jamini Kanta Pattanayak
The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and u...
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Rasha Istaiteyeh, Maysa?a Munir Milhem, Farah Najem and Ahmed Elsayed
This paper presents a comprehensive analysis of key financial indicators influencing the operational efficiency of banks in Jordan over the period 2006 to 2021. The study, focusing on fifteen commercial banks, employs seven regression models to assess th...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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