This study aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 service companies listed on the Amman stock exchange during the period 2014–2018, using the panel data models. According to the results of testing performed on return on equities (ROE) model, total assets turnover (TAT) model, and market value added (MVA) model, it can be concluded that debt policy has a negative significant effect on market value added and total assets turnover, on the other hand, it has a negative insignificant effect on return on equity. The financial performance of the Jordanian service companies is influenced negatively by the debt ratio as a measure of financial policy; which means service companies are using heavy debt to finance the operating activities, which increases financial cost and the risk of financial failure. The study recommended that service companies can increase the volume of investment in fixed assets to generate high financial performance indicators.

The present research endeavors to comprehend the determinants that impact the inclination to utilize financial technology within the context of Islamic banking clientele. The study undertakes an examination of various determinants that may exert an influence on the consumer's intention. These determinants encompass financial risk, legal risk, security risk, operational risk, consumer innovativeness, perceived ease of use, and perceived usefulness. The technology acceptance model is employed as the theoretical framework for the research. The requisite data for hypothesis testing is collected through the administration of an online survey to consumers of Islamic banks who possess a high degree of adaptability and proficiency in utilizing financial technology. The study employs the methodology of structural equation modelling with partial least squares to assess the proposed relationships among a sample of 399 participants. The results indicate that the acceptance of Islamic Financial technology services is contingent upon the perceived ease of use, perceived usefulness, and consumer innovativeness. In contrast, it is observed that various other factors, namely financial risk, legal risk, security risk, and operational risk, do not hold significant sway in shaping the level of acceptance of Islamic Financial technology among users of Islamic banking services. The concept of Technology Acceptance Model (TAM) is expanded within the realm of Islamic financial technology, and it is utilized to examine the impact of a novel factor, specifically consumer innovativeness. The untested nature of consumer innovativeness makes this paper a valuable resource for policymakers, academics, and researchers in the future.

The current manuscript aimed to explain the impact of big data on the financial reporting quality of the industrial sector in Jordan. To achieve the manuscript goals and validate hypotheses, a field study was conducted by distributing a questionnaire to 325 financial managers in industrial companies listed on the Amman Stock Exchange during a specific period. Gathered data were analyzed using structural equation modeling (SEM). The manuscript concluded that the big data dimensions, including variety, volume, and velocity, had a positive impact on financial reporting quality. Therefore, a set of recommendations were provided to managers of the industrial companies in Jordan to put in place an extensive data governance system to as-sure data quality, security, privacy, and compliance. To ensure the integrity and dependability of financial reporting, define data ownership, create data quality standards, and develop processes for data access, use, and preservation.

The purpose of the current research is to explore the impact of Instagram pages on consumers’ purchasing intentions among millennials in the fashion industry in Jordan. This study uses a quantitative, cause-effect, and cross-sectional approach. Online surveys were used to collect data from 212 respondents through different social media tools. The collected data was analyzed by SPSS software and Smart PLS to test the research hypothesis. Results show that bloggers’ recommendations significantly affect eWOM and engagement; usefulness information significantly affects eWOM and engagement; while trust insignificantly affects eWOM and engagement; brand familiarity insignificantly affects eWOM and engagement; participation and socialization insignificantly affect eWOM and engagement. Finally, useful information, eWOM, and engagement significantly affect consumers buying intention on Instagram. The study gives new information about the influence of Instagram pages on consumers' intentions. Therefore, this research expands the knowledge about factors that affect customers’ buying intentions. Since the study is a quantitative cross-sectional conducted on fashion industry Instagram users through an online survey in Jordan, which may limit its generalization to other industries and countries, therefore, the study suggests applying similar studies to online users of different ages, industries, and countries. Marketers can use Instagram to contact, promote, advertise, and sell their products by developing strong relationships with their customers through different social media tools. Using social media tools for marketing and selling reduces paperwork, printed advertisement, and transportation, which positively affects corporate social responsibility and reduces the consumption of energy and pollution.

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.

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 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.

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

This study aims to evaluate tourists' reviews of gastronomy tourism expressed in Google reviews according to the CAC model (Cognitive, Affective, and Conative), and to examine the inter-correlations between CAC model components. The study was applied to traditional restaurants in Amman downtown. The research then extracts the main themes from the textual reviews as well as a sentiment score of an affective image of traditional Amman downtown restaurants. The results of machine learning experiments suggest that the proposed approach can identify traditional restaurant reviews in Amman downtown into CAC model components. The results also show that the Random Forest algorithm performed best in the cognitive and cognitive dimensions, whereas the Neural Network algorithm performed best in the affective dimension. ML classifier revealed that most of the reviews were classified as cognitive (such as the type of food, and services) while the remaining reviews were classified as affective (such as pleasure and arousal) and conative (such as intention to recommend, and positive word of mouth) respectively. The highest probability of the cognitive components was the traditional food topic reflecting the unique image of Jordanian traditional food. Affective images formed by users were mainly positive emotions, indicating that the destination image spread well.