This study aims to present empirical analysis from Amman Stock Exchange (ASE) to address the impact of ownership structure and dividends on the performance of Jordanian Manufacturing Companies. To test the study hypotheses and to achieve its objectives, the annual financial reports of all manufacturing companies and other related data during the period 2011 to 2015 were analyzed. Thus, Ownership structure and dividends are presented as independent variables, while the firm's performance is articulated as the dependent variable. It applies four diverse acceptable measurement tools as a proxy for the firm's performance (dependent variable); (Tobin's Q), (ROA), (ROE), and (NPM). The study found that the main variables (MO, CO, and DYLD) and the control variables (EPS and Total Assets) are good predictors of firm's performance. Also; the study found that (ROA) and (Tobin's Q) are the most representative indicators as proxies of the firm's performance. The study recommends considering another control variable to enhance predicting the firm's performance such as governance mechanisms, board structure, management competence, motivation-based payment structure, capital structure and external and internal auditing.

The main objective of this paper is to analyze the relationship between the good corporate governance practices on the financial reporting quality of Jordanian listed companies. Specifically, we focus on the board’s independence, board’s transparency, and separate audit committee. A listing of Share -Traded Jordanian Companies was available from the Amman Stock Exchange as of 31 December 2011. A total of (167) company shares were traded as of 31 of December 2011. It was decided to distribute (160) questionnaires to the related external auditors, the expertise members of the Audit Committees, and the Jordanian regulatory bodies that oversight the corporate reporting of those companies, which include the Jordanian Securities Commission, Insurance Commission, and Central Bank of Jordan. The empirical study is realized based on a sample of the companies listed on the Amman Stock Exchange. Our research results shows that the good corporate governance practices impact the financial reporting quality, were Independence is considered one of the determinants of the success of financial reporting quality (T = 3.709, 008) and (R= 0.676), in addition to that; the independent variables are able to explain the variance in the dependent variable, a multiple regression test was carried out to test the relationship between board of directors’ transparency, board of directors’ independence, and audit committees, and financial reporting quality (FRQ), they are able to explain nearly 0.805% (R=0.805% P< 0.000) of the variance in financial reporting quality. The correlation analysis allows testing the strength of relationships between several independent variables and one dependent variable, which is the case in this study. The results of correlation analysis shows that the relationships between boards of directors’ transparency, board of directors’ independence, and separate audit committees, and the dependent variable which is financial reporting quality (FRQ), are significant.

This study aims to determine the role of Corporate Governance on the reduction of the global financial crisis implications on the Banking Sector of Jordan; in addition to that, it aims to review the latest CBJ regulation and directions which were issued during 2009 in order to motive the Jordanian Banks to expand the credit and lending to the public. In this study the researcher has used the CG Codes Pillars for Banks, and the monthly reports issued by CBJ. In order to reach the desired results, a postal questionnaire was sent to all of the risk managers and internal audit managers operating in the Jordanian Banks. The research results show that our respondents have good level of education and experience, a multiple regression test was carried out to test the relationship between the independent variables: Commitment to Corporate Governance, Functions of the Board of Directors, Board Committees, Control Environment, and Transparency and Disclosure codes, and the dependent variable: Reduction of the global financial crisis implications.; independent variables are able to explain nearly 77% (R=0.765 P< 0.000) of the variance in Reduction of the global financial crisis implications, also it was found that calculated F = 32.675 is significant at 0.05 which means that there is an effect of independent variables on dependent variable. This indicates that there is a significant positive relationship between independent variables and (dependent variable). Thus, we reject the null hypotheses that assumed there is no significant role of independent variables. Meanwhile the coefficients factors and (T value at 0.05 level of significant) support this suggestion when taking the independent variable jointly, By using the Stepwise analysis, the study has found that the most independent variable which plays the effective role on the reduction of the global financial crisis implications was the Transparency and Disclosure Pillars with (R = 0.657). The study has found that the economy does not get the expected benefits from CBJ regulation. This study like other cross sectional studies is not free of limitations.

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This study aims to understand the features of an effective audit committee and its role in strengthening financial reporting. A questionnaire based survey was circulated to public listed companies on the Amman Stock Exchange (Banking, insurance, and financial institutions). The study was aimed at internal audit managers and finance managers. Out of 156 questionnaires, we received 110 back which represents a 71% response rate. The study results show that the research respondents have a good level of education and experience. In addition, there is a relationship between internal controls, international standards on auditing, institute of internal audit; Jordan securities commission requirements, external audit, understanding of audit committee functions, and financial reporting. Furthermore, the internal control, international standard on auditing and institute of internal audit, Jordan securities commission requirements, External audit, understanding of audit committee functions can explain a significant amount of the variability in financial reporting. Finally, the research results also show that age and gender make a difference for our respondents when they evaluate financial reporting. The study like other cross sectional studies is not free of limitations. Managerial implications and new avenues of future research are supplied. Future research also can borrow the research model and apply a longitudinal study to solve the cross sectional study problems.