The goal of this study was to measure the main effects of e-marketing, e-WOM, and social media influencers on increasing the intention to purchase and enhancing customers’ happiness in the Amman stock exchange. 285 samples represented the research study samples which have been collected, analyzed, and used to discuss the research hypotheses. The research study gave results which showed that e-marketing, e-WOM, and social media influencers’ effects positively on increasing customers’ intention to buy and enhancing customers’ satisfaction and happiness. This research represented each main research variable through its main keys, this research represented e-marketing through internet usage benefits received, simple use with low cost, and behavior and action. The second main variable is the e-WOM, and it is represented in this research through: satisfaction, dissatisfaction and perceived novelty. The third main variable is the social media influencers and it’s represented by: expertise, trustworthiness, and attractiveness. The main output of this study is represented that using digital marketing channels, with knowing peoples’ opinion, and following social media influencers can give customers ability to decide which product have to buy in the way which they can get the maximum benefits. The novelty of this study lies in giving more details about the effects of e-marketing, e-WOM, and social media influencers which are still new fields, and it needs more research for discovering all dimensions. Also, this research is useful and innovative based on choosing the field of this study and it is the Amman stock exchange which can help people to know useful information about the nature of stock investment.

This research aims to provide a logical and experimental framework that helps organizations achieve goals in turbulent environments by examining the impact of dynamic capabilities on competitive performance with the conditional indirect effect of entrepreneurship orientation and digital leadership. A conceptual framework was derived from well-established theories in strategic management, along with empirical evidence based on a survey conducted on a sample of 102 leaders and managers in the entrepreneurial companies in Jordan. This study demonstrates the positive impact of dynamic capabilities in developing competitive performance. Moreover, the entrepreneurship orientation mediates the relationship between dynamic capabilities and competitive performance and digital leadership has a positive moderating role in this relationship. This research recommends leaders and managers in entrepreneurial organizations to define clear standards for measuring competitive performance that enable identifying and correcting deviations in a timely manner and invites them to focus on creating value in turbulent environments by exploiting advanced technological capabilities and adopting innovative strategies and business models.

The objective of this investigation is to analyze the correlation among students' readiness for mobile learning, regulation of emotions, nomophobia, cyberloafing via smartphones, and addiction to smartphones while attending classes amidst the COVID-19 pandemic. Current research introduces a theoretical framework that outlines the factors influencing cyberloafing within the m-learning setting. The study involved a total of 719 participants. The structural equation modelling technique was utilized to evaluate a study's framework. The study's results suggest a significant association between the factors of m-learning readiness, emotion regulation, nomophobia, smartphone cyberloafing, and smartphone addiction among learners. The current study also introduces a conceptual framework for this entrepreneurial shift that outlines the factors influencing cyberloafing within the m-learning setting. The discourse pertains to the ramifications for both students and institutions of higher learning.

The Android operating system is the most used mobile operating system in the world, and it is one of the most popular operating systems for different kinds of devices from smartwatches, IoT, and TVs to mobiles and cockpits in cars. Security is the main challenge to any operating system. Android malware attacks and vulnerabilities are known as emerging risks for mobile devices. The development of Android malware has been observed to be at an accelerated speed. Most Android security breaches permitted by permission misuse are amongst the most critical and prevalent issues threatening Android OS security. This research performs several studies on malware and non-malware applications to provide a recently updated dataset. The goal of proposed models is to find a combination of noise-cleaning algorithms, features selection techniques, and classification algorithms that are noise-tolerant and can achieve high accuracy results in detecting new Android malware. The results from the empirical experiments show that the proposed models are able to detect Android malware with an accuracy that reaches 87%, despite the noise in the dataset. We also find that the best classification results are achieved using the RF algorithm. This work can be extended in many ways by applying higher noise ratios and running more classifiers and optimizers.

The major goal of this research is to examine how vlogging on YouTube affects the communication skills of Jordan teenagers with language and speech disorders. Fifty people, ranging in age from 13 to 18, participated in an eight-week vlogging intervention program designed to improve their communication skills. The results of the pre- and post-tests showed a statistically significant improvement in communicative competence, with the mean difference between the two measures being 10.5. Vlogging has a significant effect as an intervention because of its remarkable ability to actively engage participants in the creation of relevant content, the facilitation of authentic real-life communication experiences, the encouragement of creative and self-expressive expression, and the provision of individualized therapeutic approaches. Adolescents with speech and language disabilities have unique obstacles in communicating, and this study gives insight on the possible use of novel tools, such as vlogging, to address these issues.

The current study links the information contents of the three main financial statements in a balanced panel data model to empirically examine the effect of cash flows per share and capital structure on shareholder value. The results of the study are based on a sample of 270 firm-year observations from the Jordanian commercial banks and insurance companies that listed on Amman Stock Exchange (ASE) from 2011 to 2019. Based on the Fixed Effect Model (FEM) with Driscoll-Kraay standard errors, the empirical results show that cash flows from operating activities per share had a positive and significant relationship with shareholder value, whereas both the cash flows from investing and financing activities per share had negative but insignificant relationship with shareholders’ value. Results also show that capital structure had a negative but insignificant relationship with shareholder value. Finally, the results indicate that dividend per share had a positive and significant relationship with shareholder value. Accordingly, decision-makers should direct cash to efficient investment projects in order for cash outflows from investing activities to create value to shareholders and to generate positive cash flows from financing activities. Similarly, an appropriate capital structure should be selected to create value for shareholders.

This study aims to investigate both the direct and indirect relationships between Environmental Cost Accounting (ECA), Environmental Performance (EP) and Financial Performance (FP). The samples are companies listed in the industrial sector of Amman Stock Exchange. Subjective data using questionnaire are collected to measure ECA and EP, and objective data are obtained from the companies’ annual reports to measure FP. The author used structural equation modeling to analyze the data. The results showed that ECA positively affected EP and FP, also ECA positively affected EP. Moreover, the results confirmed the mediation role of EP on the direct relationship between ECA and FP. This study contributes to the management accounting literature and contingency theory by using structural equation modeling to examine the above-mentioned relationships, which have been neglected in previous studies, and by analyzing more recent data from a developing country perspective. The results will be useful for practitioners in Jordan, especially for management in the industrial companies and the Ministry of Environment.

This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work to create appropriate conditions, and the need to follow objective assumptions from the company's management for the estimation of cash flows when applying the standard.

The current study proposes a new method to account for production spoilage in process costing system, not previously discussed in cost accounting literature and/or textbooks. It differs from traditional methods discussed in cost accounting textbooks in determining normal spoilage units and assignment of production cost. The study used data from a real factory that makes men’s suits for January 2018 to illustrate and explain the proposed method and its impact on cost reduction. The obtained results prove the study proposition that traditional methods to account for production spoilage overstate normal spoilage cost, and hides or understate actual abnormal spoilage. The proposed method reduced normal spoilage cost by 27%, compared to traditional methods. Thus, the significant reduction in normal spoilage resulted also in a cost reduction of good units manufactured. In addition, the abnormal spoilage cost under the proposed method increased by 35% thus, it would be noticeable by management to focus on, control and eliminate. The study recommends that manufacturing firms adopt the proposed method to account for production spoilage as it is more accurate and helps management focus on production spoilage and take corrective actions to control and eliminate.

The aim of this study is to investigate the impact of XBRL adoption on information symmetry in the presence of knowledge management as a mediating variable. Data were collected using a questionnaire distributed to all employees working at the Jordan Securities Commission (JSC). Applying the partial least squares method via SmartPLS-3, the results pointed out that the XBRL had significant positive direct effects on knowledge management and information symmetry, knowledge management had a significant positive direct effect on information symmetry. Hence, a partially mediating significant effect of knowledge management was detected between the XBRL and information symmetry. Accordingly, the study recommended governmental legislative bodies to continue supporting XBRL adoption to improve the quality of financial information. The study also recommends understanding the perceptions of preparers and users of financial statements about challenges that hinder the adoption of XBRL in various commercial sectors in order to improve the consistency of informational content in annual reports.