The study examines whether audit committee (AC) characteristics influence firm performance, and whether this relationship is moderated by board of director’s (BOD) ownership. The sample is listed manufacturing firms in Jordan. AC characteristics, as an indicator of corporate governance mechanism, include its size, meeting frequency, independence, and experience. Firm performance is proxied by return on assets (ROA). Thirty firms are included in the sample. Data are collected from 2015 to 2021 for a total of 210 observations. The first model indicates that AC meetings and independence positively and significantly influence firm performance. On the other hand, AC size is not a significant predictor of firm performance. The second model shows that the interaction effects (AC size, AC independence, and AC experience) are significant and positive on firm performance. The results provide insights on how to improve AC effectiveness so as to improve the performance of listed manufacturing firms in Jordan. They also suggest the significance of BOD ownership in enhancing internal corporate governance mechanisms, particularly the AC. Jordanian policy makers must therefore ensure the effectiveness of these mechanisms, especially AC, through relevant regulations and recommendations.

In this research, the influence of business intelligence (BI) systems on business project development and sustainability is explored, with specific attention given to the role of electronic leadership (e-leadership) as the mediating factor. As organizations continue to function in a rapidly digital world that is dominated by project work, BI capabilities play a crucial role in increasing the quality of decision-making, project work efficiency, and business sustainability. The different dimensions of BI, including data integration, BI capabilities, real-time reporting, among others, have all been found to influence business project development positively, with the aid of electronic leadership that enables the implementation of BI, which, consequently, develops business strategies for sustainability. With this study, a quantitative research design was adopted. An electronic questionnaire was administered among administrative staff and project management personnel of various organizations that function within technology-intensive environments. A total of 400 responses were collected for the study. Structural equation modeling (Smart PLS version 4) was adopted for the study Findings In conclusion, findings have identified that business intelligence exerts a constructive influence on the development and sustainability of business projects in terms of planning, resource, risk, and value creation. In addition, the findings confirm that e-leadership is a mediating variable that increases information communication, collaboration, and decision-making through BI, thereby ensuring effective BI usage within a business project setting. Moreover, the findings support that information systems, such as BI, along with effective e-leadership, serve as a catalyst to ensure the sustainability of business projects. In that regard, this study will make a valuable contribution to the development of business intelligence and e-leadership concepts within a business project sustainability framework. This study will prove to be a very valuable resource to project managers, leaders, and government administrators in terms of utilizing BI-related technological applications as well as electronic leadership practices to enhance business project success rates.

The main purpose of the study is to investigate whether the cash conversion cycle has an impact on the financial performance of listed chemical firms in Amman Stock Exchange. To achieve the objectives of the study, data covering the period 2010-2019 of 5 among a total of 6 listed chemical firms were collected and used in analysis and hypotheses testing. The excluded firm was eliminated because its information was incomplete along the study period. Return on equity and earnings per share were used as indicators for financial performance in a separate form. The study involved two hypotheses, and both hypotheses were tested under the 95 percent level of confidence. Descriptive statistics including the mean and variance, in addition to correlation, were used in data analysis. Using both of the multiple and single regression models, the study showed that the cash conversion cycle had a significant impact on the financial performance of firms. Moreover, both of the controls were found significantly affecting the financial performance.