The purpose of this study was to examine the impact of the board of directors on the economic performance of Jordanian companies listed on the Amman stock exchange (ASE) by measuring the board of administrators using a variety of indicators, including board size, board independence, and CEO duality. Economic performance is measured by going back on property and returning on equity. During the study period (2015–2020), 186 industrial corporations were examined. The study found that the indexed organizations at ASE during the years 2015–2020 showed full-size financial overall performance in accordance with Jordan's improving understanding of and application of the board of directors' traits. This study found that board size and independence had a substantial influence on financial performance. Based on the findings, the study recommends that the codes be evaluated on a regular basis and that corporations be instructed to examine corporate governance principles through legislation and regulations to encourage enterprises to follow these rules. Furthermore, board members' experience, devotion, and independence are reviewed on an ongoing basis. Stock exchanges should also conduct seminars and workshops for company managers and decision-makers to enhance understanding of effective corporate governance, especially its importance. The correlation coefficient shows a negative relationship between Board size and Board Independence with ROA, while board size and CEO duality are positive correlation with ROE. On The other side the regressions test of the effect of the variables on financial performance ratios (ROA and ROE) shows that there is a significant effect of board size and board independence on ROA and ROE. While CEO duality has an insignificant effect on both ratios ROA and ROE.

The study delves into how governance, environmental unpredictability and strategic management intersect, with agency theory offering a framework to comprehend this connection. It is evident how the structure of governance can influence the actions of managers and the results of organizations, amidst evolving conditions. Descriptive analytical approaches were used, and utilized an electronic questionnaire, as the main tool for gathering data. It involved 254 individuals randomly selected from Information and Communication Technology companies in Amman, Jordan including both managers and non-managers. Various statistical techniques, such as inferential methods using SPSS version 26 for Windows were employed to explore research questions and test hypotheses. The study discovered that the perceived uncertainty in the environment plays a role in influencing how corporate governance affects strategy implementation, in information technology firms. The findings suggest. Studying the environment to better grasp and respond to uncertainties. Additionally, it is advised to tailor governance practices and strategies to manage risks and obstacles resulting from shifts.

The purpose of this study is to identify the types of halal food supply risks, types of mitigation strategies for the upstream supply chain and to examine the relationship between halal supply risk and mitigation strategy efforts using the lens of the agency theory. Exploratory factor analysis (EFA) is used to validate the variables of the study and regression is performed to analyze the relationship of halal food supply risk and mitigation strategy. It is identified that halal food supply risk (agency uncertainties) consists of quality risk, delivery risk, and price/cost risk. The mitigation strategy efforts consist of behavior-based management, buffer-based management, and traceability-based management. Results indicate that halal food supply risk significantly increase mitigation strategy efforts of firms. However, price & cost risk does not significantly increase behavior-based management. Practical implications include suggesting the firms to invest more in buffer-oriented so as to mitigate the agency uncertainties.

The paper examined the influence of internal control systems on financial performance of Nigeria’s construction firms. It utilized ridge regression to analyze data from a self-administered questionnaire administered to 305 employees at a company. Internal control had a strong positive impact on financial performance, as evidenced by an R2 of 82.92 percent. In the majority of cases, internal control had positive and statistically significant effects and correlations with financial performance. The positive effects of the control environment and risk assessment were statistically insignificant. It suggests upgrading the control system; the control system must be present and functional.

Determining cash holdings is amongst the most important financial decisions made by heads of corporations. This decision relies on theoretical convictions and views as well as firm specific characteristics. This article analyzes the determinants of cash management in Moroccan corporations. By mobilizing all the theories of optimal financial structure, our research attempts to focus on the field of knowledge in the financial management of cash surpluses. No analysis has been carried out concerning cash and cash equivalents in Moroccan firms. These results could, therefore, contextualize the existing knowledge in this research theme and better understand the behavior of companies and their main trends in terms of cash flow, as well as the objectives and motivations of managers. The sample studied consists of 42 Moroccan companies, which are all publicly traded on the Casablanca Stock Exchange over 13 years (2007-2019). This research uses an empirical econometric study based on a positivist approach with a hypothetical-deductive method. We use panel regression analysis and perform all the necessary tests to determine the exact nature of this dataset. Our results show some evidence that a strong positive correlation exists between liquidity level and cash-flow as well as family shareholding. It is also found that the cash holdings of these companies are significantly negatively affected by how large or small the firm is, working capital requirement, debt leverage, as well as growth opportunity of the firm.

Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three hypotheses on two income-smoothing objects: operating income and net income. This research is a quantitative study with data in Indonesian public manufacturing companies’ financial statements dated December 31, 2009 - 2018 obtained from the Indonesian Capital Market Directory. Hypothesis testing uses a binary logistic regression approach. The practice of income smoothing exists in manufacturing companies in Indonesia. Management shift income with object engineering is gross profit by 30.2% and net income by 21.7%. Hypothesis testing confirms that the commissionaire board size is not a mechanism of supervision effectiveness. The independent commissioners’ size was able to suppress income smoothing in manufacturing companies. Audit tenure has a negative effect on income smoothing. The audit period is directly proportional to the auditor’s ability to limit income smoothing. These results contribute to the formulation of policies, especially in improving the quality of corporate governance. Even the public and investors can understand the indications of income smoothing practices. New evidence suggests that income smoothing is less likely to be desired by corporate governance mechanisms. The motive for income smoothing is considered opportunistic. Audit tenure improves the quality of oversight of accounting engineering actions, contrary to the previous opinion that tenure reduces auditor independence.