This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership. The results show that the EM practices of CEOs were higher in the early years of their service compared with later years. The results also show that CEOs’ ownership plays an important role in increasing the magnitude of EM to maximize their compensation. However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels. This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.

This research aimed to investigate the impact of the intrapreneurial behaviors of bank employees on the innovative performance of commercial banks in Jordan and the moderating role of employees' characteristics. The research population comprised of approximately 676 branches of commercial banks, with approximately 18,858 banking employees from different cities in Jordan. A convenience sampling technique was used to choose the participants in this research. A total of 372 questionnaires were distributed, and 250 were returned. The number of valid questionnaires was 242, which was a response rate of 65%. The results confirmed a significant and positive effect of intrapreneurial behaviors on the innovative performance of banks. This research provides useful guidelines for further and future research possibilities, such as exploring why one bank's performance or competitiveness is stronger than another bank, where extracting entrepreneurial performance from the employees and supporting it represents the difference between banks. Banks that engage in better entrepreneurial performance will perform better, resulting in better productivity and business sustainability. The outcome of this study provides essential suggestions for banks for enhancing and support innovative performance in Jordan.

The main purpose of this paper is to examine the effect of inside debt compensation on bank performance, and identify the determinants of inside debt compensation. Using a sample of thirty European Banks during the period of 2006-2011, this paper presents evidence to support the existing literature that states that debt-based compensations plans have a significant impact on banks’ performance. The results imply that banks rely more on a debt-based compensation as leverage increases. A positive association has also been documented between debt-based compensation usage and both CEO age and bank size. The human capital of CEOs has been found to be negatively related to debt-based compensation. The empirical findings show that there is a significant negative relationship between inside debt compensation and banks' performance. Specifically, CEOs paid with a higher level of inside debt compensation were more likely to engage in lower risk-seeking behavior, such as adopting more conservative policies and investment choices. Thus, inside debt compensation plans can influence the risk-taking of managers, which may have the potential to significantly affect bank performance. Generally, inside debt compensation can reduce risk-shifting problems and lead to behavior which positively impacts debt-holders, as less risk-taking can directly contribute to a lower probability of default. The findings of this paper present important implications for many interested parties throughout the European Union, such as regulators, investors, and standards setters, whose aim is to enhance the soundness of the banking sector.

The adoption of EVA as a compensation and management plan, generally, impacts positively the performance of companies adopting this method. However, this paper examines whether the adoption of the EVA framework enhances the firm’s performance and gauge the long-term effects of such an adoption on the firm’s value. It also assesses whether the market reacts to the announcement of the adoption of EVA as a compensation system. Moreover, the paper fills this gap in research literature by showing whether or not EVA adoption leads to a significant increase in firm value as reflected by its market prices on the long run. Growing evidence in research indicates that the stock market does not incorporate all firm information into the stock price quickly and completely (REF). Therefore, the critique that contemporaneous association between price and EVA does not reflect reality is likely to be correct. However, this paper takes a different action. The basic contention is that although prices adjust slowly to information, long horizons are sufficiently long for markets to incorporate almost all relevant information into prices. The study sample consists of 89 US firms adopted EVA as a compensation system. It compares the performance of adopting firms to that of selected matching firms and to the market indexes, particularly, the S&P500 portfolio. Then it uses two common aggregating methods to test the event of adopting EVA by different US firms namely the CAR and BHAR methods. The results obtained, however, showed a slight improvement in the performance of companies adopting EVA within five years from the date of adoption.

This research explores the significance of sustainability development through the role of environmental disclosure in Jordanian ministries and government departments by focusing on ministries and government departments that are related with the environment. This research presents the relationship between the environmental disclosure in annual reports and its impact on the overall environmental performance in Jordan, with the use of a mixed approach that will provide better quality of research results. The quantitative approach was used to examine the budgets of 22 ministries and government departments. The study was conducted using the time series from 2006 to 2015. The qualitative approach was conducted to raise the issues related to the subject that are not looked at in the quantitative study and to understand the perception of respondents in the ministries and government departments on the factors and items included in annual reports affecting of environmental disclosure and environmental performance in Jordanian governments. The results show a significant relationship between environmental disclosure and environmental performance in Jordanian government. The findings of this paper present new implications for theorists and practitioners of sustainability development by presenting the importance of the impact of environmental disclosure in the ministries and departments and its relationship on environmental performance of the Jordanian government.

The main aim for the current paper is to shed some light on some macroeconomic variables that affect the portfolio investment in one of the Middle East countries (Bahrain) for the period 1989-2018. Autoregressive Distributed Lag (ARDL) test was employed. The findings revealed that there was a long run relationship between portfolio and macroeconomic factors. The variable can cause portfolio investment only for consumer price index and gross domestic product in long run. Meanwhile, it found only consumer price index has statistically significant effect with portfolio investment in short-run.

The study aimed to examine the impact of the marketing mix for digital content on the marketing performance of five-star hotels in Jordan. The dimensions of the marketing mix for digital content were (digital marketing database, social media platforms, digital pricing, and digital advertising), while the dimensions of marketing performance were (customer loyalty, customer satisfaction, and attracting new customers). The study population represented five-star hotel customers in Jordan, where an appropriate sample of (294) customers was used. The data of the study were analyzed using the Structural Equation Modeling (SEM) technique. The study concluded that all dimensions of the marketing mix for digital content had a positive impact on the marketing performance of five-star hotels in Jordan. Accordingly, the study recommended managers in these hotels pay more attention to promoting through digital means by publishing advertisements that include images and videos related to the quality of services available.

The goal of this study is to develop and verify a model for successful e-Learning based on the experiences of students in the "new normal". From Jordanian universities, 550 students who have taken any e-Learning course were randomly selected. Data were collected via a survey questionnaire, and Structural Equation Modeling (SEM) was employed to test the proposed study model. The findings indicate that contactless learning and high-quality e-learning systems have a beneficial impact on student satisfaction. In addition, e-Learning cognitive involvement was found to solidify e-Learning satisfaction. Furthermore, the results show a positive and significant impact of e-Learning cognitive involvement and e-Learning satisfaction on e-Learning achievement. Also, e-Learning system quality positively affects e-Learning cognitive involvement, besides a direct impact of contactless learning quality on e-Learning cognitive involvement.

The aim of this study is to clarify the effect of e-HRM on organizational performance and talent management following a quantitative method with a cross-sectional design to collect data by a questionnaire distributed to a sample of managers working at industrial firms in Jordan. Based on the strategic evolution perspective, the results pointed out that e-HRM contributes to the achievement of organizations strategic objectives through its significant and positive effects on both organizational performance and talent management. Hence, it was concluded that e-HRM is one of the most critical antecedents of reaching the organization's strategic objectives. Such results call firms to enhance their implementation of e-HRM practices and scholars to examine the effect of e-HRM on other variables such as competitive advantage, human resource development, and strategic alignment.

This study aims at investigating the effects of e-HRM (operational, relational, and transformational) practices on the effectiveness of human resource service through user training. A questionnaire was used to collect data from a sample consisting of HR staff in fifteen food firms. The results showed that the influence of operational e-HRM on the effectiveness of human resource service was fully mediated by user training, and the influence of relational e-HRM on the effectiveness of human resource service was partially mediated by user training. Further, it was found that transformation has an insignificant effect on HR service effectiveness. The study contributes to the literature through identifying the effects of operational, relational, and transformational e-HRM practices on the effectiveness of human resource service and therefore help filling such a gap in literature. In addition to providing HR managers with results, acknowledge the importance of user training to implement e-HRM effectively.