This study focused on scrutinizing the influence of Enterprises Risk Management (ERM) firm performance with a mediating role Business Model Innovation (BMI). For purpose, data from 228 Jordanian firms was collected and analyzed. The results indicated that ERM practices have significant BMI financial firm’s performance. significantly contributed to nonfinancial performance, whereas it displayed insignificant effects regarding environmental fully mediated relationship between where partial...

The study aims to investigate the effect of Corporate Sustainability Performance (CSP) on profitability by examining moderating role liquidity and stock price volatility in Jordanian industrial sector. sample under contains 56 firms. developed an empirical multivariate panel data model analyze impact sustainability (environmental, social governance) firm profitability. Further, 38 criteria were utilized measure CSP understand whether firms ranked high parameters perform better than...

Abstract This study examines the effect of earnings management on decision to acquire sustainability assurance (SA) reports. It also offers insight into moderating impact corporate social responsibility (CSR) committee over management‐SA nexus. To test hypotheses, a logit regression for panel data is employed sample 2972 firm‐year observations non‐financial firms listed STOXX Europe 600 during period 2012–2018. The findings reveal that involve in management, either accrual or real activities...

Research on the relationship between digitalization and firm performance has grown exponentially over past decade. However, most studies in this area have concentrated large firms, focusing IT capabilities developed markets. The exploration of how drives sustainable competitive emerging SMEs remains a largely uncharted territory. Specifically, mechanisms through which digital strategy enhances capability and, turn, leads to manufacturing SMEs, received limited attention. To bridge gap...

The adoption of EVA as a compensation and management plan, generally, impacts positively the performance companies adopting this method.However, paper examines whether framework enhances firm's gauge long-term effects such an on value.It also assesses market reacts to announcement system.Moreover, fills gap in research literature by showing or not leads significant increase firm value reflected its prices long run.Growing evidence indicates that stock does incorporate all information into...

This study aims to investigate the impacts of earning management on stock returns listed industrial firms Amman Stock Exchange, with observance (firm size and operating cash flow) as control variables for study. In order fulfill purposes this study, researcher utilized (Jones model) (Modified Jones measure through reliance discretionary accruals evidence earnings practices, utilize (Market Return On returns, population was Mining Extraction Industries also Food Beverages in conducted a...

Purpose This study aims to examine the long-term effects of adopting economic value added (EVA) as a compensation tool on managers’ behaviour. Design/methodology/approach The authors extend sample used in prior studies both time and cross-section dimensions. Findings conclusions are distinct from those offered by existing studies. show that EVA adopters, relative non-EVA increase working capital cycle, use their assets less intensively decrease payouts shareholders via dividends share...

Over the last several decades, internationalization of small and medium enterprises (SMEs) has become an interesting research topic in business entrepreneurship literature. The massive literature field increased demand for systematic reviews, bibliometric studies meta-analyses. However, up to date, there been no review, particularly on role finance, information technology (IT) network ties SMEs’ internationalization. Our fills gap reveals idiosyncrasies by conducting a review understand...

This study aims to investigate the effect of balanced scorecard, as a performance management tool that embeds technology, on different value chain stages and its impact industrial Jordanian firms. The sample consists 300 employees from firms listed in Amman Stock Exchange (ASE) with response rate 88%. developed an empirical questionnaire collect main data related perceptions regarding balance scorecard (BSC), well stages. reveals positive implementation BSC development It also positively...

Purpose This study investigates the nature of association between profit warnings and stock price informativeness in context Jordan as an emerging country. Design/methodology/approach The authors used a large panel data set that related to synchronicity percentages on Amman Stock Exchange for period spanning 2007–2018. Robust regression was parametric test. enabled us obtain stronger results fall line with our prediction warning encourages firm investors collect process more firm-specific...

This paper primarily aims to identify and evaluate the effect of Free Cash Surplus flows, Audit Quality ownership on Earnings Management. The study shows that financial distress has a significant impact earnings management for samples Jordanian listed companies during (2003-2016). Flow Statement provides information flow cash in out organization over specific period. It how an spends its money (cash outflows) as well source inflows). – additionally alluded statement flows or fund which is...

The study quantitatively investigated the factors influencing support for a mandatory transition to International Financial Reporting Standard (IFRS) by grouping survey data as critical driving (benefits) and inhibiting (obstacles). A strong correlation was found between level of support, benefits, suggesting that IFRS depends on awareness perceptions about key benefits- ease financial reporting, transparency, costs reduction compared GAAP. Two obstacles are cost complexity transition....

The study quantitatively investigated the factors influencing support for a mandatory transition to International Financial Reporting Standard (IFRS) by grouping survey data as critical driving (benefits) and inhibiting (obstacles). A strong correlation was found between level of support, benefits, suggesting that IFRS depends on awareness perceptions about key benefits- ease financial reporting, transparency, costs reduction compared GAAP. Two obstacles are cost complexity transition....