This study aims to investigate the effect of demographic factors for nomination committee (NC) on earnings management (EM) in companies listed on the Amman Stock Exchange. The independent variables are gender, age, level of education, and experience, while the dependent variable is EM. The study utilizes various statistical processes through SPSS 28. The results indicate there are no statistically significant differences at the level of significance (α=0.05) in the total study “EM in the listed companies” due to the age and experience variables. In addition, there are statistically significant differences at the level of significance (α=0.05) in the total study “EM in the listed companies” due to the gender variable, in favor of males and due to the level of education. Moreover, there is a significant difference between two degrees of Diploma and master’s degree in favor of the Master's degree by a mean of 3.701, but the Diploma category mean is 3.400 and the significant difference between Diploma and Ph.D. is in favor of the Ph.D. category by mean (3.722), but the Diploma category mean is (3.400).

The aim of this paper is to explore the potential correlation among operational risk and the profitability of Islamic banks in the MENA region. Different measures for profitability were relied upon in previous studies, however, in this article depend on return on assets and return on equity to measure profitability, and efficiency ratio calculated by operating expenses to total assets to measure operational risk. To achieve this objective, the sample comprises 20 Islamic banks from 12 MENA countries, creating panel data for a period of ten years from 2011 to 2020. The analysis was conducted using fixed effect models. The study will analyze and interpret the findings from two financial performance measures, namely, ROA and ROE to get insights into the banks' overall financial situation and their ability to generate profits from their assets and equity. Using one type of operational risk measured by (efficiency ratio) as an independent variable, along with profitability measures by (ROA and ROE) as dependent variables. These measures had a significant negative impact by the operational risk measured by (efficiency ratio). This means when the operational risk increases, this indicates that the management is not controlling the operations of the bank in the best way and inability or failure of the bank's management to effectively utilize the available resources and assets to generate satisfactory profits. This leads to an increase in the operating expenses and hence a decrease in profitability measures.

Nowadays, the topic of preserving the environment and serving local communities is a hot issue. Hence, this study aims to explore how the green supply chain affects Jordan's pharmaceutical manufacturing industry's ability to compete globally. This study's research methodology is quantitative, descriptive, and cause-effect. Data was gathered from a sample of 124 managers selected randomly from a pool of 300 managers working in 10 out of 14 pharmaceutical manufacturing organizations. The study tool underwent evaluations for normality, validity, and reliability before the data were subjected to descriptive analysis and a correlation analysis was performed between variables. Finally, hypothesis testing was conducted through the application of multiple regression analysis. The findings show that green practices affect competitive strategy, where green operations were having the highest effect on competitive strategies, then green purchasing, and green selling, respectively. The study's conclusions show that the adoption of a green supply chain improves the competitiveness of the Jordanian pharmaceutical manufacturing sector. Accordingly, the study recommends that Jordanian pharmaceutical manufacturing companies should include green supply chain practices in their daily supply practices to increase the competitiveness of the organizations.

Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value. The descriptive-analytical approach was adopted, where content analysis of the financial reports published by 72 industrial companies listed on the Amman Stock Exchange during the period (2016-2022). The study found that the level of disclosure of non-financial items included the aspects of the board of directors, social responsibility, and community policy were high, which reached 56%, compared to the level of disclosure of financial items, which reached 43%. This indicates that companies pay more attention to disclosing non-financial items than financial items. In addition, the study indicated that companies with a high level of voluntary disclosure have a better market value compared to those companies that have not disclosed or have a lower level of disclosure. Moreover, increasing voluntary disclosure of strategic information, financial information, and non-financial information increases the market-to-book value, because voluntary disclosure enhances the information available to investors about shares, which in turn improves the market value.

This research examines the influence of an agile supply chain strategy (ASC) on supply chain performance (SCP) within Jordan's retail industry. The study focuses on the intermediary role of SCP. Data was gathered from senior and executive management personnel responsible for supply chain functions in 37 retail companies in Jordan. The collected data was analyzed using confirmatory factor analysis and structural equation modeling to assess the proposed model. The results indicate that SCP, specifically strategic partnerships with suppliers and customer relationships, act as mediators between the ASC strategy and supply chain performance. The study offers practical recommendations derived from the findings to assist retail sector managers. These findings contribute to the understanding of how an agile strategy can enhance supply chain performance in the Jordan retail sector.

Quality management has become inevitable and ubiquitous in higher education, especially given the increasing competition in both industry and professional orientation. To date, there has been no broad consensus about the trends and determinants in this field despite research existing for several decades now. Experts disagree on the use and impact of quality management systems in higher education, and there is a considerable geographical disparity in terms of the progress made in the field. In this article, a bibliometric analysis consisting of data from 966 articles from the Web of Science database (scanned extant literature) was to identify the most pertinent papers, sources, authors, countries, publication dynamics, and themes. It reveals a comprehensive quality management assessment in higher education. It also revealed the most prominent role of service-quality leadership in current research and quality culture, training, performance, and improvement techniques as the areas relevant for future research. Several countries need to refocus their effort on improvement in quality training and the impact of quality management in the higher education context.

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.

This paper investigates the driving factors behind sustainable supply chains in Jordan, focusing on the implementation of blockchain technology, customs ports practices, and technological infrastructure. The primary data for the study was collected through questionnaires distributed to employees working in the Jordanian customs. A random sampling method was employed to select participants, and a total of 184 valid questionnaires were retrieved for analysis. The collected data was analyzed using the statistical software Smartpls PLS4. The results of quantitative research reveal that the implementation of blockchain technology and technological infrastructure positively affects the driving of sustainable supply chains in Jordan, also customs ports practices also have a positive impact on driving sustainable supply chains, emphasizing the significance of efficient and resilient customs operations for sustainability. Additionally, compliance with environmental regulations enhances the effectiveness of blockchain technology in achieving sustainability objectives. Moreover, underscoring the role of robust technological capabilities in supporting sustainable operations within customs ports. The study contributes to the understanding of the key drivers of sustainable supply chains in Jordan, providing valuable insights for policymakers, supply chain managers, and other stakeholders involved in promoting sustainability within the customs ports industry. The findings can guide decision-making and inform strategies aimed at enhancing eco-efficiency and resilience in supply chain operations.

The study explored trust in the accounting information system and tested its compatibility with the credit granting decision level. The study also hypothesized that whenever the confidence in the current accounting information system is high, the level of the decision to grant credit is high, and vice versa. To test this assumption, the study used partial least squares structural equation modelling (PLS-SEM). This method is usually preferred when the goal of the research is to develop theory and explain variance or predict structures. The survey design approach was adopted in the commercial banks in Jordan, where 225 valid questionnaires were retrieved for statistical analysis. The results demonstrate a direct and significant effect on GCD in commercial banks. Moreover, the results of this paper show that cloud computing (CC) mediates the relationship between the independent variable (Accounting Information System Trust (AIS-Trust) with the dependent variable (Grant Credit Decision (GCD)).

Recreational tourism as a niche market has prompted researchers to take a variety of approaches to investigate the elements that influence travelers’ decisions to engage in leisure activities. The reasons why Muslim visitors select leisure-based travel are commonly discussed in the tourism literature, although little research has been done in this area. By analyzing the significance of travel motivation, emotional response, and satisfaction in determining attitudinal loyalty for Muslim leisure travelers, this study aims to bridge this knowledge gap. This study employed Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) using AMOS version 23 to answer the research questions. According to the findings, emotional experiences and extrinsic motives have a good direct impact on satisfaction and an indirect impact on the inclination to return. Having a deeper understanding of leisure-based travel from the perspective of Muslim tourists will benefit recreation managers.