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 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.

The telecommunications industry continues to experience fierce competition due to the growth in subscribers and the rapid development of new technologies in the sector. With that hindsight, this study explores the dimensionality of factors that affect mobile phone subscribers’ intention to switch operators. Survey data was collected from 235 mobile phone network subscribers and analyzed using the Partial Least Square Approach to Structural Equation Modelling (SEM). The SEM model was assessed based on the measurement model and the structural model. Factor Loadings, Cross Loadings, Average Variance Extracted Cronbach’s alpha, and Composite reliabilities of the latent variables examined showed that the measurement model exhibited sufficient reliability, discriminant validity and convergent validity. Assessment of the Structural model shows that 77% of the variation in Satisfaction is explained by our model (R2 = 0.77). Furthermore, 18% (R2 = 0.18) of the variation in Intention to Switch was explained by the model. Stone-Geiser Q2 for the endogenous showed that the proposed Structural Equation Model exhibited sufficient predictive relevance. Conclusions were drawn with practical implications of the results also discussed.