The current study links the information contents of the three main financial statements in a balanced panel data model to empirically examine the effect of cash flows per share and capital structure on shareholder value. The results of the study are based on a sample of 270 firm-year observations from the Jordanian commercial banks and insurance companies that listed on Amman Stock Exchange (ASE) from 2011 to 2019. Based on the Fixed Effect Model (FEM) with Driscoll-Kraay standard errors, the empirical results show that cash flows from operating activities per share had a positive and significant relationship with shareholder value, whereas both the cash flows from investing and financing activities per share had negative but insignificant relationship with shareholders’ value. Results also show that capital structure had a negative but insignificant relationship with shareholder value. Finally, the results indicate that dividend per share had a positive and significant relationship with shareholder value. Accordingly, decision-makers should direct cash to efficient investment projects in order for cash outflows from investing activities to create value to shareholders and to generate positive cash flows from financing activities. Similarly, an appropriate capital structure should be selected to create value for shareholders.

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 current study proposes a new method to account for production spoilage in process costing system, not previously discussed in cost accounting literature and/or textbooks. It differs from traditional methods discussed in cost accounting textbooks in determining normal spoilage units and assignment of production cost. The study used data from a real factory that makes men’s suits for January 2018 to illustrate and explain the proposed method and its impact on cost reduction. The obtained results prove the study proposition that traditional methods to account for production spoilage overstate normal spoilage cost, and hides or understate actual abnormal spoilage. The proposed method reduced normal spoilage cost by 27%, compared to traditional methods. Thus, the significant reduction in normal spoilage resulted also in a cost reduction of good units manufactured. In addition, the abnormal spoilage cost under the proposed method increased by 35% thus, it would be noticeable by management to focus on, control and eliminate. The study recommends that manufacturing firms adopt the proposed method to account for production spoilage as it is more accurate and helps management focus on production spoilage and take corrective actions to control and eliminate.

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.

The research aims to identify the impact of tax revenues on the growth of the gross domestic product (GDP) in Jordan during the period 2000-2018. The research reaches a set of results, which is that the greater the value of tax revenues by one unit, the greater the value of the GDP in Jordan by 7.257 units during the same period. There is also a positive effect of tax revenues on the growth and increase of the GDP in Jordan, however, there is no common integration between tax revenues and the GDP in Jordan. Moreover, there is a correction from the short term to the long term and there is an effect of the long-term correction of the relationship between tax revenues and the GDP during the study period. The study recommends the need to work to facilitate the procedures for individuals to pay taxes through modern technological means, work to develop and simplify tax services and raise the level of transparency in tax dealings with all individuals, the need to make amendments to the tax law in order to match the living conditions of individuals and achieve the highest efficiency in collecting due taxes, increasing tax exemptions that are offered to foreign investment to encourage them for investments in all economic, commercial, service and industrial fields in Jordan, working to diversify sources of income for the Jordanian economy and not to rely entirely on tax revenues as a primary source of income.

Credit card fraud poses a significant challenge for both consumers and organizations worldwide, particularly with the increasing reliance on credit cards for financial transactions. Therefore, it is crucial to establish effective mechanisms to detect credit card fraud. However, the uneven distribution of instances between the two classes in the credit card dataset hinders traditional machine learning techniques, as they tend to prioritize the majority class, leading to inaccurate fraud pre- dictions. To address this issue, this paper focuses on the use of the Elbow Fuzzy Noise Filtering SMOTE (EFN-SMOTE) technique, an oversampling approach, to handle unbalanced data. EFN-SMOTE partitions the dataset into multiple clusters using the Elbow method, applies noise filtering to each cluster, and then employs SMOTE to synthesize new minority instances based on the nearest majority instance to each minority instance, thereby improving the model’s ability to perceive the decision boundary. EFN-SMOTE’s performance was evaluated using an Artificial Neural Network model with four hidden layers, resulting in significant improvements in classification performance, achieving an accuracy of 0.999, precision of 0.998, sensitivity of 0.999, specificity of 0.998, F-measure of 0.999, and G-Mean of 0.999.

The aim of the current study is to examine the impact of accounting information systems (AIS) on enhancing financial information security in Jordanian banks by the moderating role information technology (IT) governance. The sample of the study includes 149 administrative employees in banks operating in Jordan and a questionnaire is used as the tool of the study. The results indicate that there is an effect for accounting information systems on enhancing financial information at operating banks in Jordan on information systems' operating, inputs, and outputs. The results also indicated in effect the level for information technology governance on the relationship between accounting information systems in achieving information security at the banks operating in Jordan. Considering the result obtained, the study concluded with a group of recommendations the most important among which was to work on establishing departments to protect and secure accounting information, as well as securing qualified cadres to monitor the systems.

The goal of this study was to find out how business intelligence systems, AI, and digital leadership affect how satisfied employees are with their jobs and how much value they add to companies in the Greater Amman Municipality. After the study samples were taken and looked at, a total of 246 samples were approved to be used in the PLS software-based analysis. The results of this study showed that putting in place business intelligence tools, artificial intelligence, and digital leadership all made employees happier with their jobs and gave businesses more value. The research showed that there are four key parts to digital leadership: commander, communicator, collaborator, and co-creator. The main parts of business intelligence are Data Warehouse, Data Mining, Business Process Management, and Competitive Intelligence. Findings show that digital transformation is made up of three key parts: changing processes, developing business models, and changing domains. The results also show that an employee's level of job satisfaction, which includes things like business success, work commitment, and job thinking, is linked to how much value they add to the company. Intriguingly, the current results go against those of earlier studies, which said that the variables of interest have no effect on how happy employees are with their jobs or how much value companies add for their customers. When the results of this study are looked at as a whole, they say that businesses should start doing things that make employees happier at work and increase the value of the business. The current study is innovative because it focuses on the most important parts of business intelligence, artificial intelligence, and digital leadership in order to improve employee satisfaction at work and the quality of business learning with added value in Greater Amman Municipality.