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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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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Hani El-Chaarani, Rebecca Abraham, Danielle Khalife and Madonna Salameh-Ayanian
During the COVID-19 lockdown, the typical bank in the Middle East lost liquidity due to deposit drains and experienced increases in nonperforming loans. The loss of liquidity was a supply shock, while the increase in nonperforming loans was a demand shoc...
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Mayowa Gabriel Ajao,Emmanuel Nosagie Iyekekpolor
Pág. 139 - 154
This study investigates the effect of liquidity management on financial performance of deposit money banks (DMBs) by considering the banking sector of selected countries of the West African Monetary Zone (WAMZ). Aggregate banking sector data for the four...
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Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina
Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ...
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Mardiana Mardiana
Pág. 121 - 130
Sharia Bank is a bank that conducts business activities based on sharia principles, or Islamic legal principles stipulated in the fatwa of the MUI such as the principles of justice and balance, benefit, universalism. This study aims to examine the effect...
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Aysel ÖZTÜRKÇÜ AKÇAY
Pág. 432 - 450
The purpose of the study was to examine the impact of firm corporate management applications and firm characteristics on independent auditor selection. For this purpose, a total of 583 firm-year observations encompassing the years 2015-2018 were used for...
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Pág. 35 - 72
Corporate accruals create a negative impression of management and financial reporting quality. Financial statements (FS) are frequently analyzed using analytical procedures to evaluate operating performance, assets, and liabilities. The objectives of thi...
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Parvesh Kumar Aspal,Sanjeev Dhawan,Afroze Nazneen
Pág. 168 - 174
A sound financial system has vital influence on the economic development of a country. Banking system constitutes an important component of the financial system of the country; therefore, the economic importance of banks may not be underestimated. Perfor...
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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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