The purpose of the study was to identify if the financial ratios of Jordanian industrial companies remained stable across sector and over time. The study used six financial ratios from fifty-six companies across six sectors with financial information from 2010 to 2014. A two way multivariate analysis of variance was performed to identify the stability of the ratios across the sectors and over the time. The results of the study showed that the financial ratios which showed some difference across sector were EBITTA (Earnings before Interest and Tax), CAT (Current Assets Turnover) and CFTA (Cash Flow to Total Assets). There were no differences observed between the financial ratios over time. The interaction of Time and Sector revealed no significant interaction effects. This suggests that as a whole, the financial ratios remained stable over time and sectors over the sectors and period chosen for the study.
The study aimed to identify the impact of corporate governance upon the performance level of Jordanian public joint stock industrial companies through using the balanced scorecard. The population of the current study consists of financial managers who were working in Jordanian public joint stock industrial companies. The number of those companies is sixty six (66) companies. The researcher of the current study proposed several recommendations. The researcher found the number of results 1. There is a statistically significant impact for having an effective framework for corporate governance upon the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC) 2. There is a statistically significant impact for equity and the main functions of the owners of property rights on the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC) These recommendations are represented in the following ones 1) The researcher recommended having an effective framework for implementing corporate governance due to the major impact it has upon companies' performance level 2) The researcher recommended increasing the transparency level of the disclosed financial statements of the company.
Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the hypotheses on 182 academic taxpayers working in Public Universities in Jordan. Findings: The findings indicate that knowledge, subjective norms, and attitude play a vital role in taxpayers’ usage of e-tax declarations. Moreover, knowledge confirms the power of the Theory of Planned Behavior (TPB), which helps predict people’s behavior. However, the results reveal that awareness does not moderate the previously mentioned relationship. Research limitations/implications: The sample size is limited, and the participants were academics who work at public universities. Therefore, it is advisable to study larger sample size to confirm the study’s results. Moreover, further research could diversify the sample in terms of occupation, digital divide, and e-literacy, as these factors may significantly impact e-tax declaration usage. A comparison across various groups would be beneficial in gaining a better understanding of the demographics and variables that impact the use of e-tax declarations. The second limitation is the collection of mainly quantitative data; collecting qualitative data to further understand the main factors that could affect the usage of e-services would play a role in supporting the study’s findings. Practical implications: This study provides strategic guidance for Jordanian policymakers in improving citizens’ acceptance of mandatory e-services usage by affecting their knowledge, attitude, and subjective norms. As a result, these practical suggestions positively influence taxpayers’ usage of e-services, which contributes to their usage of optional ones. E-service adoption rates may rise by emphasizing their benefits, such as improving equity, efficiency, life quality, and limiting adverse environmental effects. Originality/value: This study expands the scope of mandatory public e-services research.
This study examined the market reaction to profitability by discussing the impact of dividends yield (DY) and earnings yield (EY) based on leverage (LVRG), as a control variable, on stocks’ prices (SP) of the industrial companies listed on Amman Stock Exchange (ASE), for the whole sample and the two subsamples (low and high leveraged companies). For this purpose, the data of the three samples were analyzed, for seven years from 2011 to 2017. The multiple regression analysis results showed that based on the leverage ratio (LVRG), as a control variable, there is a significant effect of DY on SP at 1% significance level, and an insignificant effect of EY on SP at 5% significance level, in the high leveraged sample. The impact of DY and EY on SP at 5% significance level in the whole and low leveraged samples is insignificant.
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