This study aimed to understand the impact of integrated business reports on the continuity of companies considering the Corona pandemic. To achieve the goal of this study, we got the industrial companies listed on the Amman Stock Exchange as a community and a sample of them. We got the data from the financial statements of the 33 companies published on the stock exchange website quarterly for the period (from 2018 to 2020): which covers two periods: the first before the COVID-19 pandemic and the second during the COVID-19 pandemic. We used the macro process analysis to analyze data, evaluated the integrated business report (independent variable) by giving to the disclosed item (1) and the undisclosed item (0): and the going concern (dependent variable) by Altman equation, finally COVID-19 pandemic (modified variable) by Dummy variable. The positive impact of integrated business reports is an ongoing concern, and the negative impact of the Corona pandemic ongoing concern, and when the Corona pandemic serves as a modifier on the relationship between integrated business reports and going concern, the impact of integrated business reports ongoing concern has become negative considering the Corona pandemic. Companies enhance their integrated reports on the risks they may face and develop strategic plans for crisis management at all levels (short-term, mid-term, and long-term) in the future.
The goal of this study was to show the extent to which electronic accounting information systems in the public and private universities in Jordan can provide quantitative indicators of financial performance. Represented by seven indicators, these quantitative indicators are: the amounts and rates related to scientific research and conferences, the development of "software and hardware", and the purchase of books, references and periodicals, Earnings per share (EPS), return on assets (ROA), the annual average cost of the student, and comparison between the cost of a teaching member and its' revenue. To achieve the objective of the study, two tools were used presented by questionnaire and a personal interview, ( 26) questionnaires were distributed on the CFOs in ( 26) public and private universities in Jordan, and (20) questionnaire were recovered in a (76.9%) response rate, interviews were also performed with ( 8) directors to confirm the data collected from the questionnaire. The findings and recommendations that the study came out with are traced at the end.
The goal of this study is to demonstrate the extent of applying legitimate procedures and their accounting treatments for lease-to-own (lease purchase) transactions ending in the transfer of ownership (possessing) and in financing of education and health benefits by Islamic Banks. In order to achieve the objectives of this study, the scholars have prepared a questionnaire containing the legitimate executive procedures, the operations, the accounting records (accounting processes) and the time proved for each of these lease transactions ending in the transfer of ownership and in financing of health and education benefits by Islamic Banks. The population of study as a whole has been considered as a sample of the study, because the volume of the study population is small, represented by the only four Islamic banks in Jordan. The Questionnaire was distributed among these banks. The study reached to a conclusion that the Islamic Banks in Jordan apply the legitimate procedures in the leaseto-own (lease purchase) transactions and in financing health and education benefits. And that the processes and accounting records (accounting processes) that are in harmony with the legitimate procedures of lease-to-own (lease purchase) transactions and financing of health and education, and in accordance with standard No.8 of the Accounting and Auditing Organization For Islamic Financial Institutions. The researchers recommend a guide to the Islamic Banks in Jordan towards increasing their attention in the sphere of financing health and education, due to their positive effect on the society, in respect of meeting the needs of the society and keeping the society away from forbidden financial means.
Purpose: This study aims to illustrate the impact of the corona pandemic (COVID-19) on the financial performance in industrial companies in Jordan. Theoretical framework: This study depend on review of literature review to determine variables of study and its relationship, has been determined all variables: corona pandemic (COVID-19) is independent variable, dependent variables was divide into three axes: profitability, liquidity and debts each of them was measure by some financial ratios that its will show later in hypotheses. Design/Methodology/Approach: The study was applied on 16 industrial companies in Jordan, their quarterly financial statements were collected from Amman’s stock exchange from the first quarter of the year 2017 to the end of the third quarter of the year 2021. Finding: It concluded to the fact that there is a negative impact on profitability reflected by the corona pandemic (COVID-19), and another positive impact on debts, and has no impact on the liquidity. Research, Practical & Social implications: The implication drawn from this study is that it show to researchers and interested of investment, that causes it corona pandemic (COVID-19) impact on performance of companies listed on important sector in Jordan is industrial Sector, which is represented 60% from all investments. Originality/value: The value of the study's originality in the past two years is the world was invaded by a new disease called Corona (COVID-19), and the disease enforced some changes on companies activities and performances it due to the closure works of companies.
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