This study aimed to clarify the relationship between profitability, investment opportunities, and sustainable profits for industrial companies listed on the Amman Stock Exchange. The population consisted of all 53 industrial companies on the Exchange in 2022. Financial data was obtained for the period 2018-2022, including metrics on investment opportunities and profitability. Using statistical analysis like regression testing, we assessed the data to test hypotheses and reveal insights. Existing research presents mixed findings; some studies suggest a positive link between investment chances and financial performance and profit durability, while others make the opposite claim. Our results contribute uniquely to this ongoing debate by providing statistical evidence that investment opportunities have a robust, positive impact on profit sustainability. Additionally, profitability strongly influences both investment opportunity indicators and profit sustainability for these industrial companies. These conclusions assist stakeholders in justifying financial acquisitions and allocating capital to potential investments. The findings also aid in shaping short and long-term investment approaches aligned with company goals and policies. This can increase value creation for shareholders by enhancing profitability and sustaining profits over time. In summary, by quantitatively demonstrating the interconnected nature of profitability, investment opportunities and durable profits, this study equips decision makers to make informed strategic choices that promote growth and sustainability. The analysis methods and results add valuable insights to academic and practical understanding of these relationships within Jordan's industrial sector.

The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

The objective of this study was to showcase the influence of Business Intelligence (BI) tools, such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes, Data Mining (DM), Relational Database Management Systems (RDBMS), and Document Management Systems (DMS), on maintaining the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. Two approaches were employed to achieve the research objectives: a descriptive-analytical approach involving the development of a questionnaire to gather primary data on the independent variables associated with BI tools (OLAP, ETL, DM, RDBMS, DMS), and an applied approach to evaluate the dependent variable represented by the sustainability of financial report quality, utilizing the financial statements of commercial banks listed on the Amman Stock Exchange from (2016 to 2021). Data analysis and hypothesis testing were conducted using statistical software (SPSS) through multiple regression analysis. The results of the statistical data analysis and input from the research community indicated that the sustainability of financial report quality, as a valuable asset for banks, relies on the utilization of Business Intelligence tools. IT professionals in commercial banks perceive a statistically significant impact of BI tools on maintaining the quality of financial reports. Consequently, the management of commercial banks listed on the Amman Stock Exchange should prioritize the effective utilization of Business Intelligence tools, as their potential lies in aiding the accounting process to achieve its objectives, which ultimately contribute to the sustainability of financial reports. By employing these tools accurately and efficiently in accounting practices, all stages of the accounting process can be influenced, enabling the transformation of available data into information that benefits decision-makers both internally and externally within the banking environment.

The article aims at investigating whether audit quality impacts the relationship between ownership structure and dividends in companies listed on the Amman Stock Exchange (ASE). The article is constructed on the analysis of time-series–cross-section (TSCS) (Panel Data). The study sample comprises 34 companies listed on the Amman Stock Exchange between 2016 and 2021. The study sample’s content of the financial reports is analyzed to attain appropriate data for the study. The Findings indicate that family ownership and ownership of board members negatively impact dividends. In contrast, institutional ownership and concentrated ownership positively impact dividends, as no effect of foreign ownership is found on dividends. By introducing audit quality as a modified variable on the relationship between ownership structure and dividends, the findings demonstrate that audit quality positively enhances and strengthens this relationship. This article with its results is of great significance to future stockholders and shareholders, as they help in selecting companies capable of distributing higher dividends than other companies and achieving satisfactory investment returns. The findings of the study also focus on the significance of audit quality as a guarantor for regulating the relationship between forms of ownership structure and the distribution of dividends. This study is regarded among the little research investigating the factors that would impact the relationship between ownership structure and dividends. This article plays a key role in bridging the research gap related to the lack of studies dealing with the relationship between ownership structure and dividends in emerging markets.

This study investigates the legal role of supply chain governance (SCG) in mitigating contractual risks within Jordanian Islamic banks. Specifically, it examines the impact of five key governance components: supply chain governance, legal compliance, contract governance practices, transparency, and supplier governance mechanisms. A quantitative, cross-sectional research design was employed, with data collected from 220 employees involved in supply chain management, compliance, and contract oversight. The study applied Structural Equation Modeling (SEM) to test five hypotheses, evaluating the relationships between governance practices and contractual risks. The results reveal that all five governance components have a statistically significant negative effect on contractual risks. Supply chain governance and contract governance practices exhibited the strongest impact, followed by legal compliance, transparency, and supplier governance mechanisms. These findings indicate that an integrated governance framework enhances operational efficiency, ensures regulatory and Shariah compliance, and reduces the likelihood of contractual disputes in Islamic banking. The study contributes to the literature by providing empirical evidence on the multidimensional role of governance in risk mitigation and offers practical guidance for managers seeking to strengthen governance mechanisms across the supply chain.

Hospitals may keep track of all financial transactions using an accounting system. It can produce thorough hospital reports that give management or other interested parties a clear set of information to help them raise the efficiency of the supply chain. Therefore, the goal of this study was to look into the role of the application of an accounting system (AS) in raising the efficiency of the supply chain (SC) in Jordanian hospitals. A questionnaire was used as the data collection method. The descriptive statistical analysis was carried out using SPSS. In addition, 134 employees from these hospitals took part in the survey, according to the results of this study, AS plays a significant role in developing and raising the efficiency of SC in Jordanian hospitals.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.

Integrating project management (PM) and sustainable development (SD) is not merely an option but a necessity for smart cities (SC) to secure a prosperous future for the next generations. Also, useful PM plays a vital role in fostering sustainable growth within SC, as it enhances the quality of life, conserves natural resources, and encourages technological creation. Therefore, this study aimed to examine the significance of PM in advancing the SD of SC. Randomly 189 questionnaires were distributed to possible respondents working in PM by email, hardcopy mailings, and web-collection apps. The statistical analysis was carried out using SPSS version 25, by using a quantitative research approach. The results showed that all study variables (smart technologies company policies, resource management, and organizational culture) positively impacted smart cities' SD. Therefore, the study recommends enhancing the incorporation of PM and SD in SC by implementing effective processes and technologies that connect harmoniously with technological advancement and environmental and social sustainability.

Big data has become more important in practically all businesses throughout the world in the present era of information technology. Big data as a part of the internet of things, creative accounting practices regarding the meaning, methods and motives and the role of big data as a part of the internet of things on the increase of creative accounting practices. The researchers concluded that big data leads to an increase in the percentage of creative accounting practices in the business environment, due to the fact that big data impacts the auditing process and the detection of creative accounting practices such as income smoothing. Despite the fact that Big Data is most commonly used in creative accounting techniques and its relevance cannot be overstated, research and analyses are insufficient. Given the relevance of big data across all industries, this study attempts to undertake a comprehensive literature analysis on the topic of big data and innovative accounting methods across all industries. As a result, the study will add to the body of knowledge by opening up new avenues for empirical research in big data and creative accounting.

The main purpose of this study was to investigate students’ academic performance (SAP) before, during, and after the COVID-19 pandemic in face-to-face (F2F) and online learning (OL) instructions. The study also attempted to determine the impact of gender and academic major on students’ academic performance. For the results of semester grade point average (SGPA), the findings of the study showed better SAP in F2F learning as compared to OL learning, while the results of grade point average (GPA) indicated better SAP in OL learning than in F2F learning. The findings supported the stated hypotheses by indicating the positive impact of gender and academic major on SAP in F2F and OL learning, before, during, and after the COVID-19 pandemic. The regression analysis revealed that the demographic variables can predict up to 18% variations in the student’s academic performance. These findings offer valuable insights for practical strategies to improve SAP in F2F and OL learning.