Zahran Daraghma

ORCID: 0000-0003-0403-2694
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Research Areas
  • Islamic Finance and Banking Studies
  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Banking stability, regulation, efficiency
  • Economic Growth and Development
  • Financial Reporting and Valuation Research
  • Accounting and Organizational Management
  • Monetary Policy and Economic Impact
  • Business Process Modeling and Analysis
  • Socioeconomic Development in MENA
  • Fiscal Policy and Economic Growth
  • Working Capital and Financial Performance
  • Insurance and Financial Risk Management
  • Market Dynamics and Volatility
  • Corporate Governance and Financial Management
  • Stock Market Forecasting Methods
  • Organizational Leadership and Management Strategies
  • Financial Distress and Bankruptcy Prediction

Arab American University
2015-2024

College of Accounting
2024

American University
2024

An-Najah National University
2023

Abstract The purpose of this research is to investigate the moderating role corporate governance on relationship between earnings management and debt level in capital structure. paper used a hypothesis-testing approach gather data from annual reports 13 industrial companies listed Palestine Exchange 25 Jordanian Amman Stock 2013 2020. Descriptive inferential statistics were employed, along with correlation analysis evaluate linear relationships variables. fixed random effect regressions...

10.1007/s43621-024-00229-y article EN cc-by Discover Sustainability 2024-05-07

Purpose: This study aimed to examine the effectiveness of audit and risk committees on financial performance banks listed Palestinian Amman Bourses, by measuring using proxies, which are size committee, experience qualifications members committees, independence number committee meetings. As for performance, it was measured Return Assets Earnings Per Share. Methodology: To achieve these objectives Descriptive -Analytical approach used. A sample consisting (21) distributed between two bourses...

10.35552/0247.39.8.2425 article AR An-Najah University Journal for Research - B (Humanities) 2025-03-01

This manuscript offers an empirical investigation of three variables that have effect on the financialperformance corporations listed in Palestine Securities Exchange (PSE). The are aboardof directors' characteristics (size and composition), b- management ownership, c- capital structure.Furthermore, this paper uses same methodology as (Belkhir, 2009; Pesamaa, Klaesson, Haahti, 2008;Ghosh, 2003; Dowen, 1995). It employs various statistical techniques to examine hypotheses...

10.5539/ijbm.v5n11p118 article EN cc-by International Journal of Business and Management 2010-10-20

<p>This manuscript is aiming at testing the extent to which listed Palestinian corporations in Palestine Exchange (PEX) are using four perspectives of Balanced Scorecard (BSC) evaluating performance. In order achieve previous objective, this paper uses a questionnaire investigate opinions financial managers thePEX. relation results distributed forms, there 37 where 32 forms were returned (32 out 37) presents (86.5%). This study employs descriptive statistics state outcomes. However,...

10.5539/ijbm.v11n3p215 article EN International Journal of Business and Management 2016-02-26

<p>This paper aims at examining the causality between Palestine, Jordan, and Israel economics using three macroeconomic (governmental accounting) measurement indices: Gross Domestic Product [GDP], Inflation Rate [IR] Unemployment [UR]. In order to achieve this purpose, manuscript employs a time series analysis on data gathered from 1997-2014. The variety of econometric statistical methods (e.g. descriptive statistics, correlation tests, ordinary least squares, Granger test). findings...

10.5539/ibr.v9n1p154 article EN International Business Research 2015-12-24

Abstract This research examines the value relevance of real profit using Economic Value Added (EVA) as a proxy versus accounting outcomes. The question at hand is whether usefulness income numbers superior to accruals (traditional performance indicators) for Palestinian corporations. utilized an experimental design gather panel data from reported annual 31 non-financial listed corporations on PEX 2015 2019. Descriptive statistics and Jarque–Bera test were used, along with Nonparametric...

10.21203/rs.3.rs-4172541/v1 preprint EN cc-by Research Square (Research Square) 2024-04-15

<title>Abstract</title> Purpose – The purpose of this research is to investigate the moderating role corporate governance on relationship between earnings management and debt level in capital structure. Design/methodology/approach This paper used a hypothesis-testing approach gather data from annual reports 13 industrial companies listed Palestine Exchange 25 Jordanian corporations Amman Stock 2013 2020. Descriptive inferential statistics were employed, along with correlation analysis...

10.21203/rs.3.rs-3564218/v1 preprint EN cc-by Research Square (Research Square) 2023-11-08
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