The Role of Stress Tests in Enhancing Bank Transparency: A Comparative Study of Islamic and Conventional Banks

Khammassi, Ines; Boufateh, Talel; Naoui, Kamel; Alrawad, Mahmaod; Lutfi, Abdalwali

doi:10.2478/eoik-2024-0003

Cited by 3 publications

(1 citation statement)

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“…Their proficiency in handling digital tools and technologies enables them to optimize the use of the ERP system, leading to enhanced efficiency in various operational processes. Digital proficiency facilitates quicker adoption, reduces errors, and empowers employees to harness the full potential of the ERP system, contributing significantly to its overall efficiency in the context of Jordanian industrial firms (Khammassi et al, 2024).…”

Section: Discussionmentioning

confidence: 99%

Technology factors and ERP system efficiency in the Jordanian industrial firms: does company size matter?

Lutfi,

Alqudah,

Al-Daoud

et al. 2024

Humanit Soc Sci Commun

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The study was structured to investigate the impact of technological factors on the effectiveness of enterprise resource planning (ERP) in Jordanian industrial firms, using a descriptive-analytical approach. This study also examines company size as a moderator variable, which has been measured using the logarithm of total assets extracted from each firm’s annual report. The study’s target population consisted of all Jordanian industrial firms listed on the Amman Stock Exchange, totaling 55 firms. Managers participated as respondents, with 220 questionnaires distributed electronically, averaging four questionnaires per company. After data collection, 92 valid questionnaires were used for statistical analysis. The findings indicate a significant and positive relationship between technological factors (such as ease of use, perceived usefulness, and digital proficiency) and ERP system effectiveness in Jordanian industrial firms. However, the study revealed that trust, as one of the technological factors, did not significantly impact ERP system efficiency. Additionally, it was found that the moderating role of company size moderates positively the relationship between two technological factors (i.e., perceived usefulness and digital proficiency), and ERP system efficiency. The research suggests that industrial firms in Jordan should take into account technological factors, including factors like ease of use, perceived usefulness, and digital proficiency, to remain current with advancements that can improve the efficiency of ERP systems. This is important due to the positive influence it can have on the operational effectiveness of Jordanian industrial companies, aiding them in their planning and decision-making processes.

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Section: Discussionmentioning

confidence: 99%

Technology factors and ERP system efficiency in the Jordanian industrial firms: does company size matter?

Lutfi,

Alqudah,

Al-Daoud

et al. 2024

Humanit Soc Sci Commun

Self Cite

View full text Add to dashboard Cite

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Innovation in Financial Health Assessment: Applying MCDM Techniques to Banks in Vietnam

Trung,

Dudić,

Dung

et al. 2024

Economics

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Assessing the financial health of banks is crucial to ensure the stability of the financial system. This is not only a way to safeguard the interests of customers and shareholders but also to prevent inherent risks and ensure reliability in banking operations. Thus, evaluating financial health plays a crucial role in maintaining stability and sustainable development in the banking sector. This study employed three methods: RAM (Root Assessment Method), PSI (Preference Selection Index), and SRP (Simple Ranking Process), to assess the financial health of twenty-eight banks in Vietnam. Capital adequacy rating, asset quality rating, management rating, earnings rating, liquidity rating, and sensitivity to market risk rating are the six criteria used to characterize each bank. The evaluation results using these three methods were compared with each other and with the evaluation using the CAMELS rating system. The study identified banks with good financial health and those with weak financial health. The notable point is that the results of ranking financial health of banks using three methods: RAM, PSI, and SRP, and according to the CAMELS system are quite similar. These findings are vital in providing valuable information for managers and investors, aiding them in making informed decisions regarding investment, risk management, and development strategies based on empirical data.

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Comparative Analysis of the Financial Performance of Jordanian-listed Companies during and after the covid-19 Pandemic

Lutfi,

Almasria,

Aldboush

et al. 2024

Wseas Transactions on Business and Economics

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One of the main financial management issues in the world is determining factors that influence the return of the stock exchange, which has been the subject of numerous studies recently. Although this topic is one of the most explored in accounting and finance in recent years, there is still a scarcity of investigations on the developing markets- especially making a comparison during and after the pandemic. Therefore, the key objective of the current study is to shed light on the effects of the COVID-19 epidemic on the returns of the stock markets of the Jordan Stock Exchange sectors. Specifically, it examines the effect of COVID-19 on the banking, industry, insurance, and services sectors in the Jordanian stock markets for the period from 2020 until 2022, daily, at a rate of (512) trading days for the Jordanian Stock Exchange. The analysis was conducted using regression analysis. The results supported the number of new daily cases of COVID-19 in Jordan had a positive impact on the returns of the most affected industry sector, then the banking sector, followed by the services sector. However, it hurts the insurance sector. The return of the stock exchange appears to be more sensible to newfound cases of infection with the Coronavirus. In contrast, the new deaths from the Coronavirus do not influence the sectors of the Jordanian Stock Exchange. This study results revealed that the Jordan Stock Exchange sectors are facing challenges in terms of the restrictions on economic activities, which ultimately influence the stock return. This study's results contribute to various concerned parties, investors, authorities, researchers, and financial analysts alike in thoughtful consideration of the existing practices of the returns of the stock exchange, assisting them in reviewing and reconsidering the applied accounting standards and enlightening the financial report credibility in the Jordanian market. The present study suggests that firms uphold financial aspects and metrics and oversee them during any pandemic or any similar events, and stock market decision-makers need to develop strategies for minimizing the disparities in financial performance during and post-pandemic periods. Added to these, the study provides information that policymakers, investors, and the whole society may find useful concerning the adverse effects of natural disasters on the economies to lay down best practices in risk management strategies and crisis adaptability.

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The Role of Stress Tests in Enhancing Bank Transparency: A Comparative Study of Islamic and Conventional Banks

Cited by 3 publications

References 50 publications

Technology factors and ERP system efficiency in the Jordanian industrial firms: does company size matter?

Technology factors and ERP system efficiency in the Jordanian industrial firms: does company size matter?

Innovation in Financial Health Assessment: Applying MCDM Techniques to Banks in Vietnam

Comparative Analysis of the Financial Performance of Jordanian-listed Companies during and after the covid-19 Pandemic

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