How to cite this paper
Ebbini, M., Bataineh, M., Alrashidi, M., Al-Hamad, A., Fraihat, B & Ahmad, A. (2024). The moderating role of ownership structure between ethical business conduct, compliance and legal, transparency and disclosure, board of directors on financial performance.Uncertain Supply Chain Management, 12(4), 2619-2634.
Refrences
Ahmad, A., El-Dalahmeh, S., Al-Shakri, K., Alkhawaldeh, B., & Alsmadi, L. (2024). The link between management accounting information systems and firm competitiveness: The mediating role of innovation capabilities. Uncertain Supply Chain Management, 12(3), 1781-1790. http://dx.doi.org/10.5267/j.uscm.2024.3.004
Al-Baidhani, A. M. (2020). The impact of transparency on financial performance: An empirical study of industrial companies listed in Amman Stock Exchange. Academy of Accounting and Financial Studies Journal, 24(3), 1-15.
Albassam, W. M., & Ntim, C. G. (2017). The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi-listed firms. Journal of Islamic Accounting and Business Research, 8(2), 182-202. https://doi.org/10.1108/JIABR-09-2015-0046
Alhawamdeh, H., Alkhawaldeh, B. Y., Zraqat, O., & Alhawamdeh, A. M. Leveraging Business Intelligence in Organizational Innovation: A Leadership Perspective in Commercial Banks. http://dx.doi.org/10.6007/IJARAFMS/v14-i1/20399
Al-Hawary, S. (2011). The Effect of Banks Governance on Banking Performance of the Jordanian Commercial Banks Tobin's Q Model. International Research Journal of Finance and Economics, 71.
Ali, A., Chen, T.-Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1-2), 238-286.
Alkhawaldeh, B. Y. S., Al-Zeaud, H. A., & Almarshad, M. N. (2022). Energy consumption as a measure of energy efficiency and emissions in the MENA countries: evidence from GMM-based quantile regression approach. International Journal of Energy Economics and Policy, 12(5), 352. https://doi.org/10.32479/ijeep.13470
Alkhawaldeh, B. Y., & Mahmood, S. (2021). The Effect of Government Support for Fuel and Wheat on Economic Growth in Jordan: An Application of Dynamic Autoregressive-Distributed Lag. http://dx.doi.org/10.6007/IJAREMS/v10-i1/9179
Almomani, S. N., Shehab, M., Al Ebbini, M. M., & Shami, A. A. (2021). The efficiency and effectiveness of the cyber security in maintaining the cloud accounting information. Academy of Strategic Management Journal, 20, 1-11.
Al-Musalli, M. A., & Ismail, K. N. I. K. (2012). Corporate governance, bank specific characteristics, banking industry characteristics, and intellectual capital (IC) performance of banks in Arab Gulf Cooperation Council (GCC) countries. Asian Academy of Management Journal of Accounting & Finance, 8(1).
Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2022). Corporate governance and firm performance: Empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 20(5), 866-896. https://doi.org/10.1108/JFRA-12-2020-0361
Al-Rahahleh, A. S. (2017). Corporate governance quality, board gender diversity and corporate dividend policy: Evidence from Jordan. Journal of International Business, Economics and Entrepreneurship, 12(1), 1-17.
Al-Sa'eed, M., & Al-Toom, A. (2022). The impact of corporate governance on financial performance of publicly traded industrial companies in Jordan. Accounting, 8(2), 257-264.
Al-Shakri, K., Alzubaidi, R., Altaany, F., Al-Taani, E., Ayasrah, F., Fraihat, B., & Ahmad, A. (2024). Exploring the influence of management information systems on strategic planning: The mediating role of business intelligence. International Journal of Data and Network Science, 8(3), 1741-1750. http://dx.doi.org/10.5267/j.ijdns.2024.2.014
Amman Stock Exchange (ASE). (2022). https://www.ase.com.jo/en
Arjoon, S. (2005). Corporate governance: An ethical perspective. Journal of Business Ethics, 61(4), 343-352.
Attig, N., Fong, W.-M., Gadhoum, Y., & Lang, L. H. P. (2006). Effects of large shareholding on information asymmetry and stock liquidity. Journal of Banking & Finance, 30(10), 2875-2892.
Barako, D. G., Hancock, P., & Izan, H.Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14(2), 107-125.
Bartlett, J. E., Kotrlik, J. W., & Higgins, C. C. (2001). Organizational research: Determining appropriate sample size in survey research. Information Technology, Learning, and Performance Journal, 19(1), 43-50.
Black, B. S., Jang, H., & Kim, W. (2006). Does corporate governance predict firms' market values? Evidence from Korea. Journal of Law, Economics, and Organization, 22(2), 366-413.
Blankespoor, E., deHaan, E., & Marinovic, I. (2020). Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. Journal of Accounting and Economics, 70(2-3), 101344.
Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1-3), 237-333.
Carney, M. (2005). Corporate governance and competitive advantage in family-controlled firms. Entrepreneurship Theory and Practice, 29(3), 249-265.
Craft, J.L. (2013). A review of the empirical ethical decision-making literature: 2004–2011. Journal of Business Ethics, 117(2), 221-259.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20-47.
Dhnadirek, R., & Tang, J. (2003). Corporate governance problems in Thailand: is ownership concentration the cause?. Asia Pacific Business Review, 10(2), 121-138.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64.
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91.
Faleye, O., Hoitash, R., & Hoitash, U. (2018). Industry expertise on corporate boards. Review of Quantitative Finance and Accounting, 50(2), 441-479.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Filatotchev, I., Lien, Y. C., & Piesse, J. (2005). Corporate governance and performance in publicly listed, family-controlled firms: Evidence from Taiwan. Asia Pacific Journal of Management, 22(3), 257-283.
Fraihat, B., Abozraiq, A., Ababneh, A., Khraiwish, A., Almasarweh, M., & AlGhasawneh, Y. (2023). The effect of customer relationship management (CRM) on business profitability in Jordanian logistics industries: The mediating role of customer satisfaction. Decision Science Letters, 12(4), 783-794. http://dx.doi.org/10.5267/j.dsl.2023.6.003
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Gompers, P., Ishii, J., & Metrick, A. (2003). Corporate governance and equity prices. The Quarterly Journal of Economics, 118(1), 107-156.
Guest, P. M. (2009). The impact of board size on firm performance: evidence from the UK. The European Journal of Finance, 15(4), 385-404.
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics. 5th ed., McGraw Hill.
Hajji, A., & Ghazali, N. A. M. (2019). The impact of transparency on corporate performance: Evidence from Saudi Arabia. International Journal of Ethics and Systems, 35(3), 377-397.
Hearn, B. (2021). Imperative, substitute or distraction? Collective institutional entrepreneurship by boards in emerging markets and less studied contexts. Journal of Management Studies, 58(4), 1101-1140.
Hermanson, D. R., Houston, R. W., Stefaniak, C. M., & Wilkins, A. M. (2022). Legal and regulatory compliance: How effective is regulatory oversight?. Journal of Accounting and Public Policy, 41(3), 106897.
Hijazi, H., Al-Wahshat, H., Taha, A., Wahsheh, F., Alkaraky, S., Alkhawaldeh, B., & Ahmad, A. (2024). Exploring the link between human resource management practices and financial performance: The moderating effect of organizational culture. Uncertain Supply Chain Management, 12(3), 1885-1902. http://dx.doi.org/10.5267/j.uscm.2024.2.014
Hope, O. K., & Langli, J. C. (2022). Auditor reporting and corporate transparency: Implications for financial analysts. Journal of Accounting and Public Policy, 41(4), 106960.
Ismaeel, B., Alkhawaldeh, B. Y., & Alafi, K. K. (2023). The role of marketing intelligence in improving the efficiency of the organization: An empirical study on jordanian hypermarkets. Journal of Intelligence Studies in Business, 13(2), 32-42.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615.
Johnson, R. A., & Greening, D. W. (1999). The effects of corporate governance and institutional ownership types on corporate social performance. Academy of Management Journal, 42(5), 564-576.
Johnston, M. P. (2017). Secondary data analysis: A method of which the time has come. Qualitative and quantitative methods in libraries, 3(3), 619-626.
Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404-437.
Kaptein, M. (2008). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34(5), 978-1008.
Kaptein, M., & Schwartz, M. S. (2008). The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model. Journal of Business Ethics, 77(2), 111-127.
Klapper, L. F., & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of corporate Finance, 10(5), 703-728.
Kraus, A., & Litzenberger, R. H. (1973). A state‐preference model of optimal financial leverage. The journal of finance, 28(4), 911-922.
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance, 54(2), 471-517.
Le Breton-Miller, I., & Miller, D. (2006). Why do some family businesses out-compete? Governance, long-term orientations, and sustainable capability. Entrepreneurship Theory and Practice, 30(6), 731-746.
Luo, Y., & Salterio, S. E. (2014). Governance quality in a “comply or explain” governance disclosure regime. Corporate Governance: An International Review, 22(6), 460-481.
Mallin, C. (2021). Corporate governance: Its history, development and key themes. In Oxford Research Encyclopedia of Business and Management.
Mashayekhi, B., & Bazaz, M. S. (2022). Corporate governance, product market competition, and financial performance. Modern Economy, 13(1), 37-49.
Matalka, M., Ayasrah, F., Jarrah, H., Jawarneh, M., Alkhawaldeh, B., Darawsheh, S., & Fadlallah, H. (2024). The importance of effective learning technology utilization, teacher leadership, student engagement, and curriculum in the online learning environment. International Journal of Data and Network Science, 8(3), 1727-1740. http://dx.doi.org/10.5267/j.ijdns.2024.2.015
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Al-Baidhani, A. M. (2020). The impact of transparency on financial performance: An empirical study of industrial companies listed in Amman Stock Exchange. Academy of Accounting and Financial Studies Journal, 24(3), 1-15.
Albassam, W. M., & Ntim, C. G. (2017). The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi-listed firms. Journal of Islamic Accounting and Business Research, 8(2), 182-202. https://doi.org/10.1108/JIABR-09-2015-0046
Alhawamdeh, H., Alkhawaldeh, B. Y., Zraqat, O., & Alhawamdeh, A. M. Leveraging Business Intelligence in Organizational Innovation: A Leadership Perspective in Commercial Banks. http://dx.doi.org/10.6007/IJARAFMS/v14-i1/20399
Al-Hawary, S. (2011). The Effect of Banks Governance on Banking Performance of the Jordanian Commercial Banks Tobin's Q Model. International Research Journal of Finance and Economics, 71.
Ali, A., Chen, T.-Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1-2), 238-286.
Alkhawaldeh, B. Y. S., Al-Zeaud, H. A., & Almarshad, M. N. (2022). Energy consumption as a measure of energy efficiency and emissions in the MENA countries: evidence from GMM-based quantile regression approach. International Journal of Energy Economics and Policy, 12(5), 352. https://doi.org/10.32479/ijeep.13470
Alkhawaldeh, B. Y., & Mahmood, S. (2021). The Effect of Government Support for Fuel and Wheat on Economic Growth in Jordan: An Application of Dynamic Autoregressive-Distributed Lag. http://dx.doi.org/10.6007/IJAREMS/v10-i1/9179
Almomani, S. N., Shehab, M., Al Ebbini, M. M., & Shami, A. A. (2021). The efficiency and effectiveness of the cyber security in maintaining the cloud accounting information. Academy of Strategic Management Journal, 20, 1-11.
Al-Musalli, M. A., & Ismail, K. N. I. K. (2012). Corporate governance, bank specific characteristics, banking industry characteristics, and intellectual capital (IC) performance of banks in Arab Gulf Cooperation Council (GCC) countries. Asian Academy of Management Journal of Accounting & Finance, 8(1).
Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2022). Corporate governance and firm performance: Empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 20(5), 866-896. https://doi.org/10.1108/JFRA-12-2020-0361
Al-Rahahleh, A. S. (2017). Corporate governance quality, board gender diversity and corporate dividend policy: Evidence from Jordan. Journal of International Business, Economics and Entrepreneurship, 12(1), 1-17.
Al-Sa'eed, M., & Al-Toom, A. (2022). The impact of corporate governance on financial performance of publicly traded industrial companies in Jordan. Accounting, 8(2), 257-264.
Al-Shakri, K., Alzubaidi, R., Altaany, F., Al-Taani, E., Ayasrah, F., Fraihat, B., & Ahmad, A. (2024). Exploring the influence of management information systems on strategic planning: The mediating role of business intelligence. International Journal of Data and Network Science, 8(3), 1741-1750. http://dx.doi.org/10.5267/j.ijdns.2024.2.014
Amman Stock Exchange (ASE). (2022). https://www.ase.com.jo/en
Arjoon, S. (2005). Corporate governance: An ethical perspective. Journal of Business Ethics, 61(4), 343-352.
Attig, N., Fong, W.-M., Gadhoum, Y., & Lang, L. H. P. (2006). Effects of large shareholding on information asymmetry and stock liquidity. Journal of Banking & Finance, 30(10), 2875-2892.
Barako, D. G., Hancock, P., & Izan, H.Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14(2), 107-125.
Bartlett, J. E., Kotrlik, J. W., & Higgins, C. C. (2001). Organizational research: Determining appropriate sample size in survey research. Information Technology, Learning, and Performance Journal, 19(1), 43-50.
Black, B. S., Jang, H., & Kim, W. (2006). Does corporate governance predict firms' market values? Evidence from Korea. Journal of Law, Economics, and Organization, 22(2), 366-413.
Blankespoor, E., deHaan, E., & Marinovic, I. (2020). Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. Journal of Accounting and Economics, 70(2-3), 101344.
Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1-3), 237-333.
Carney, M. (2005). Corporate governance and competitive advantage in family-controlled firms. Entrepreneurship Theory and Practice, 29(3), 249-265.
Craft, J.L. (2013). A review of the empirical ethical decision-making literature: 2004–2011. Journal of Business Ethics, 117(2), 221-259.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20-47.
Dhnadirek, R., & Tang, J. (2003). Corporate governance problems in Thailand: is ownership concentration the cause?. Asia Pacific Business Review, 10(2), 121-138.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64.
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91.
Faleye, O., Hoitash, R., & Hoitash, U. (2018). Industry expertise on corporate boards. Review of Quantitative Finance and Accounting, 50(2), 441-479.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Filatotchev, I., Lien, Y. C., & Piesse, J. (2005). Corporate governance and performance in publicly listed, family-controlled firms: Evidence from Taiwan. Asia Pacific Journal of Management, 22(3), 257-283.
Fraihat, B., Abozraiq, A., Ababneh, A., Khraiwish, A., Almasarweh, M., & AlGhasawneh, Y. (2023). The effect of customer relationship management (CRM) on business profitability in Jordanian logistics industries: The mediating role of customer satisfaction. Decision Science Letters, 12(4), 783-794. http://dx.doi.org/10.5267/j.dsl.2023.6.003
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Gompers, P., Ishii, J., & Metrick, A. (2003). Corporate governance and equity prices. The Quarterly Journal of Economics, 118(1), 107-156.
Guest, P. M. (2009). The impact of board size on firm performance: evidence from the UK. The European Journal of Finance, 15(4), 385-404.
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics. 5th ed., McGraw Hill.
Hajji, A., & Ghazali, N. A. M. (2019). The impact of transparency on corporate performance: Evidence from Saudi Arabia. International Journal of Ethics and Systems, 35(3), 377-397.
Hearn, B. (2021). Imperative, substitute or distraction? Collective institutional entrepreneurship by boards in emerging markets and less studied contexts. Journal of Management Studies, 58(4), 1101-1140.
Hermanson, D. R., Houston, R. W., Stefaniak, C. M., & Wilkins, A. M. (2022). Legal and regulatory compliance: How effective is regulatory oversight?. Journal of Accounting and Public Policy, 41(3), 106897.
Hijazi, H., Al-Wahshat, H., Taha, A., Wahsheh, F., Alkaraky, S., Alkhawaldeh, B., & Ahmad, A. (2024). Exploring the link between human resource management practices and financial performance: The moderating effect of organizational culture. Uncertain Supply Chain Management, 12(3), 1885-1902. http://dx.doi.org/10.5267/j.uscm.2024.2.014
Hope, O. K., & Langli, J. C. (2022). Auditor reporting and corporate transparency: Implications for financial analysts. Journal of Accounting and Public Policy, 41(4), 106960.
Ismaeel, B., Alkhawaldeh, B. Y., & Alafi, K. K. (2023). The role of marketing intelligence in improving the efficiency of the organization: An empirical study on jordanian hypermarkets. Journal of Intelligence Studies in Business, 13(2), 32-42.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615.
Johnson, R. A., & Greening, D. W. (1999). The effects of corporate governance and institutional ownership types on corporate social performance. Academy of Management Journal, 42(5), 564-576.
Johnston, M. P. (2017). Secondary data analysis: A method of which the time has come. Qualitative and quantitative methods in libraries, 3(3), 619-626.
Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404-437.
Kaptein, M. (2008). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34(5), 978-1008.
Kaptein, M., & Schwartz, M. S. (2008). The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model. Journal of Business Ethics, 77(2), 111-127.
Klapper, L. F., & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of corporate Finance, 10(5), 703-728.
Kraus, A., & Litzenberger, R. H. (1973). A state‐preference model of optimal financial leverage. The journal of finance, 28(4), 911-922.
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance, 54(2), 471-517.
Le Breton-Miller, I., & Miller, D. (2006). Why do some family businesses out-compete? Governance, long-term orientations, and sustainable capability. Entrepreneurship Theory and Practice, 30(6), 731-746.
Luo, Y., & Salterio, S. E. (2014). Governance quality in a “comply or explain” governance disclosure regime. Corporate Governance: An International Review, 22(6), 460-481.
Mallin, C. (2021). Corporate governance: Its history, development and key themes. In Oxford Research Encyclopedia of Business and Management.
Mashayekhi, B., & Bazaz, M. S. (2022). Corporate governance, product market competition, and financial performance. Modern Economy, 13(1), 37-49.
Matalka, M., Ayasrah, F., Jarrah, H., Jawarneh, M., Alkhawaldeh, B., Darawsheh, S., & Fadlallah, H. (2024). The importance of effective learning technology utilization, teacher leadership, student engagement, and curriculum in the online learning environment. International Journal of Data and Network Science, 8(3), 1727-1740. http://dx.doi.org/10.5267/j.ijdns.2024.2.015
McNulty, T., Zattoni, A., & Douglas, T. (2013). Developing corporate governance research through qualitative methods: A review of previous studies. Corporate Governance: An International Review, 21(2), 183-198.
Minzberg, H. (1979). The structuring of organizations. Englewood Cliffs, NJ: Prentice Hall.
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