This study aimed to clarify the relationship between profitability, investment opportunities, and sustainable profits for industrial companies listed on the Amman Stock Exchange. The population consisted of all 53 industrial companies on the Exchange in 2022. Financial data was obtained for the period 2018-2022, including metrics on investment opportunities and profitability. Using statistical analysis like regression testing, we assessed the data to test hypotheses and reveal insights. Existing research presents mixed findings; some studies suggest a positive link between investment chances and financial performance and profit durability, while others make the opposite claim. Our results contribute uniquely to this ongoing debate by providing statistical evidence that investment opportunities have a robust, positive impact on profit sustainability. Additionally, profitability strongly influences both investment opportunity indicators and profit sustainability for these industrial companies. These conclusions assist stakeholders in justifying financial acquisitions and allocating capital to potential investments. The findings also aid in shaping short and long-term investment approaches aligned with company goals and policies. This can increase value creation for shareholders by enhancing profitability and sustaining profits over time. In summary, by quantitatively demonstrating the interconnected nature of profitability, investment opportunities and durable profits, this study equips decision makers to make informed strategic choices that promote growth and sustainability. The analysis methods and results add valuable insights to academic and practical understanding of these relationships within Jordan's industrial sector.

The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

The objective of this study was to showcase the influence of Business Intelligence (BI) tools, such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes, Data Mining (DM), Relational Database Management Systems (RDBMS), and Document Management Systems (DMS), on maintaining the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. Two approaches were employed to achieve the research objectives: a descriptive-analytical approach involving the development of a questionnaire to gather primary data on the independent variables associated with BI tools (OLAP, ETL, DM, RDBMS, DMS), and an applied approach to evaluate the dependent variable represented by the sustainability of financial report quality, utilizing the financial statements of commercial banks listed on the Amman Stock Exchange from (2016 to 2021). Data analysis and hypothesis testing were conducted using statistical software (SPSS) through multiple regression analysis. The results of the statistical data analysis and input from the research community indicated that the sustainability of financial report quality, as a valuable asset for banks, relies on the utilization of Business Intelligence tools. IT professionals in commercial banks perceive a statistically significant impact of BI tools on maintaining the quality of financial reports. Consequently, the management of commercial banks listed on the Amman Stock Exchange should prioritize the effective utilization of Business Intelligence tools, as their potential lies in aiding the accounting process to achieve its objectives, which ultimately contribute to the sustainability of financial reports. By employing these tools accurately and efficiently in accounting practices, all stages of the accounting process can be influenced, enabling the transformation of available data into information that benefits decision-makers both internally and externally within the banking environment.

The article aims at investigating whether audit quality impacts the relationship between ownership structure and dividends in companies listed on the Amman Stock Exchange (ASE). The article is constructed on the analysis of time-series–cross-section (TSCS) (Panel Data). The study sample comprises 34 companies listed on the Amman Stock Exchange between 2016 and 2021. The study sample’s content of the financial reports is analyzed to attain appropriate data for the study. The Findings indicate that family ownership and ownership of board members negatively impact dividends. In contrast, institutional ownership and concentrated ownership positively impact dividends, as no effect of foreign ownership is found on dividends. By introducing audit quality as a modified variable on the relationship between ownership structure and dividends, the findings demonstrate that audit quality positively enhances and strengthens this relationship. This article with its results is of great significance to future stockholders and shareholders, as they help in selecting companies capable of distributing higher dividends than other companies and achieving satisfactory investment returns. The findings of the study also focus on the significance of audit quality as a guarantor for regulating the relationship between forms of ownership structure and the distribution of dividends. This study is regarded among the little research investigating the factors that would impact the relationship between ownership structure and dividends. This article plays a key role in bridging the research gap related to the lack of studies dealing with the relationship between ownership structure and dividends in emerging markets.

Hospitals may keep track of all financial transactions using an accounting system. It can produce thorough hospital reports that give management or other interested parties a clear set of information to help them raise the efficiency of the supply chain. Therefore, the goal of this study was to look into the role of the application of an accounting system (AS) in raising the efficiency of the supply chain (SC) in Jordanian hospitals. A questionnaire was used as the data collection method. The descriptive statistical analysis was carried out using SPSS. In addition, 134 employees from these hospitals took part in the survey, according to the results of this study, AS plays a significant role in developing and raising the efficiency of SC in Jordanian hospitals.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.

The main purpose of this study was to investigate students’ academic performance (SAP) before, during, and after the COVID-19 pandemic in face-to-face (F2F) and online learning (OL) instructions. The study also attempted to determine the impact of gender and academic major on students’ academic performance. For the results of semester grade point average (SGPA), the findings of the study showed better SAP in F2F learning as compared to OL learning, while the results of grade point average (GPA) indicated better SAP in OL learning than in F2F learning. The findings supported the stated hypotheses by indicating the positive impact of gender and academic major on SAP in F2F and OL learning, before, during, and after the COVID-19 pandemic. The regression analysis revealed that the demographic variables can predict up to 18% variations in the student’s academic performance. These findings offer valuable insights for practical strategies to improve SAP in F2F and OL learning.

This study aimed to demonstrate the impact of big data analytics techniques on reducing information asymmetry in industrial companies listed on the Amman Stock Exchange from the point of view of workers in Jordanian financial intermediation companies. Two approaches have been adopted to achieve the target of this research. The first approach is the analytical descriptive approach through a survey to collect primary data that measures the elements of the independent variable related to big data analytics techniques (Volume, Velocity, Variety, and Veracity). The second approach is an applied approach that measures the dependent variable of information asymmetry based on the financial statements of industrial companies listed on Amman Stock Exchange for the period (2015-2021). The statistical program (SPSS) has been used to analyze data and test the hypotheses through multiple regression testing. Based on the results of the statistical analysis of the data and the opinions of the research community, it was found that the huge volume of big data has become difficult to process using traditional data processing applications. Furthermore, there is a statistically significant relationship between big data analytics techniques and the reduction of information asymmetry from the point of view of employees in intermediation firms in Jordan. Consequently, it is necessary for those in charge of the industrial companies listed on the Amman Stock Exchange to develop modern techniques capable of analyzing big data with high efficiency. It can also assist in providing target groups including investors, stakeholders, and other beneficiaries with reliable and efficient data required to make rational decisions, as well as to reduce the risks of information asymmetry.

The aim of this study was to investigate and identify the influence of performance expectation, effort expectation, and perceived usefulness on the usage of electronic banking services by Jordanian bank customers. The study used a quantitative method, with questionnaires administered to Jordanian bank clients. The statistics support the association between performance expectation, effort expectation, perceived utility, and the usage of electronic banking services. This implies that these characteristics have a major influence on Jordanian bank customers' electronic banking services. The association between performance expectation and use of electronic banking services is the strongest, followed by effort expectation and use of electronic banking services, and the poorest between perceived usefulness and use of electronic banking services. Even the most tenuous association (perceived usefulness and use of electronic banking services) is statistically significant. These findings also imply that banks seeking to boost the usage of electronic banking services should concentrate on improving consumers' perceptions of performance and effort expectations, as well as perceived usefulness.