The purpose of this investigation was to establish the connection between ownership arrangement and valuation of the ability of a business to carry on. The investigation's goal is to clarify how various ownership forms affect how to assess a company's ability to remain in business. The listed firms at ASE throughout the year 2016–2022, according to this study of 65 covers the years 2016–2022, a dynamic panel system GMM estimation, had demonstrated a substantial degree of ownership structure in line with higher going concern awareness and implementation in Jordan. This study indicated that family ownership, foreign ownership, and block holder ownership were particularly important in affecting Jordan's going concern. This study explores the complex relationship between ownership forms and a company's ability to continue operating. In light of our findings, it is crucial for both practitioners and policymakers to adopt a thoughtful and nuanced approach when assessing the continued viability of businesses. This involves considering the unique ownership structures and governance mechanisms of each company.

This paper explores the effects of cloud information systems on the quality of financial reporting within Saudi Arabian enterprises, utilizing the DeLone and McLean Information Systems Success Model as its theoretical foundation. The central inquiry of this research assesses the influence of cloud information systems on the quality of financial data. It hypothesizes a beneficial correlation between these elements. The study involved 203 auditors from Saudi accounting firms, and the findings underscored a significant positive influence of the model's six dimensions on financial information quality. The utilization of cloud information systems appears to bolster financial reporting quality in organizations. This research enriches existing literature by empirically validating the positive effects of cloud information systems on financial data quality in Saudi contexts. Additionally, it underscores the practical utility of the IS Success Model in evaluating the efficacy of cloud information systems in enhancing financial information quality. These insights are particularly valuable for managers and policymakers contemplating the adoption of cloud-based systems to augment their financial reporting processes.

This quantitative study employs Structural Equation Modeling (SEM) to investigate the intricate relationships between stakeholder participation, green supply chain management, urban forest management quality, and ecosystem service quality in Palangkaraya, Indonesia. Survey data collected from stakeholders engaged in urban forest management and environmental conservation efforts were subjected to Confirmatory Factor Analysis (CFA) to validate the measurement model. Path Analysis was then conducted to explore direct and mediated effects, with a focus on the mediating role of urban forest management quality as assessed through SEM. The findings reveal significant positive relationships between stakeholder participation, green supply chain management, urban forest management quality, and ecosystem service quality. Notably, urban forest management quality emerges as a mediator between stakeholder participation and ecosystem service quality, as well as between green supply chain management and ecosystem service quality. This study contributes to the empirical understanding of urban environmental management dynamics, offering insights that can inform policy and practice for promoting environmental sustainability and enhancing ecosystem service provision in Palangkaraya.

This study aims at investigating the roles of supply chain integration and innovation on supply chain performance through a mediation mechanism of supply chain. This study develops a theoretical framework based on resource-based view and dynamic capability theory. Based on a quantitative study of 214 Saudi hospitals, an empirical analysis was made using a structural equation modelling with AMOS. Results revealed that supply chain integration and innovation positively affect supply chain resilience and performance. In addition, supply chain resilience has a positive and significant relationship with supply chain performance. Most significantly, the relationships of supply chain integration and of innovation to supply chain performance were found to be partially mediated by supply chain resilience. These results showed that integration and innovation have direct effects to improve supply chain performance and indirect ones when hospitals make efforts in developing their resilience. This study is important for top managers of Saudi hospitals to integrate their supply chains and innovate them to improve their resilience and performance.

The study relied on analyzing the relationship between several factors that represent technological factors (Technology orientation, Utilizing new knowledge Technology Adoption, Knowledge compatibility, Technological capabilities and Technological collaboration) as independent factors and the level of performance as a dependent factor in medium and small-sized companies in the UAE economy. The inferential approach was followed in the study by analyzing the significance of the sampling results that were reached using structural equations based on the Partial Least Squares method (Pls) using the Smart Plus package, which was used to analyze the path between the six factors as independent factors and the performance factor as a dependent factor. The study applied this methodology to a sample of 250 individuals working in medium and small-sized companies in the UAE economy. The study concluded that the most closely related to performance was Technological Collaboration with an effect size of 72.3%. However, the least related factor was Technology orientation, with an effect factor of 34.4%, while the correlation of the other four factors with performance was medium (between 50% and 63%).

In the ever-growing digital era, technology has changed various aspects of human life, including the way governments manage supply chains in procuring goods and services. Digital transformation has opened new opportunities to increase efficiency, transparency, and accountability in procurement in government companies. This research aims to investigate the relationship between digital supply chains and competitiveness and the relationship between digital transformation and the competitiveness of government companies. This type of research is quantitative through survey methods. The population of this research is employees of government logistics companies who are responsible for supply chain processes, have digital activities and implement Enterprise Resource Planning (ERP). The research questionnaire was designed using a Likert scale of 1 to 9, a scale of 1 indicating strongly disagree and a scale of 9 indicating strongly agree. Questionnaires were distributed via social media to 780 employees of government logistics companies related to supply chain processes, respondents were determined using a simple random sampling method. Of the 780 questionnaires that were returned, 570 were returned for analysis. Data analysis uses the partial least square-structural equation modelling (PLS-SEM) method with data analysis tools, namely SmartPLS 3.0. The data analysis stages are reliability, validity and hypothesis testing. The independent variables of this research are digital supply chain and digital transformation. The dependent variable is the company's competitiveness. The results of this research show that digital supply chains have a positive and significant relationship to competitiveness and digital transformation has a positive and significant relationship to competitiveness. By utilizing digital technology optimally, companies can obtain several extraordinary benefits. Among other things, companies will be able to expand markets and increase revenue more effectively. Apart from that, digital technology also makes it easier to monitor business activities, create structured financial reports, and reduce costs, especially in terms of marketing, logistics and shipping.

This study aims to explore the interrelationships between Green Open Spaces, Ecological Patterns, the Ecological Supply Chain, and Environmental Sustainability in urban ecosystems. A quantitative research approach employing a cross-sectional design was utilized. Data were collected through surveys and field observations from urban residents with access to green spaces. Structural Equation Modeling (SEM) with Smart PLS was used for data analysis. The findings indicate significant impacts of Green Open Spaces and Ecological Patterns on both the Ecological Supply Chain and Environmental Sustainability. Moreover, the Ecological Supply Chain mediates the relationship between Green Open Spaces/Ecological Patterns and Environmental Sustainability. Limitations include the focus on a specific geographical area and potential biases in self-reported data. This study contributes to ecological theory by emphasizing the interconnectedness between ecological elements and their influence on Environmental Sustainability. Practically, it provides insights for urban planning and conservation efforts, highlighting the importance of preserving natural habitats within urban environments. The findings also underscore the need for holistic approaches to ecosystem management and sustainability. The novel aspect of this study lies in its examination of the mediating role of the Ecological Supply Chain in the relationship between ecological elements and Environmental Sustainability, offering new insights into the mechanisms driving ecosystem dynamics in urban settings.

The objective of this research is to investigate the impact of Total Quality Management (TQM) principles on the effectiveness of sustainable practices, as well as the effects of these practices on the entire performance of firms that operate within this industry. The study will look at how these practices have become more efficient. It is still necessary to conduct additional research to fill the information gap concerning the effect of TQM approaches on sustainable practices and overall organizational performance in the Jordan Tourism sector. The study will place a particular emphasis on the significance of TQM methodologies and sustainable practices in enhancing organizational dynamics and competitiveness. The research chose the following TQM practices: supplier partnership, leadership commitment, quality management system, and teamwork and collaboration to measure their impacts on building sustainable practices and improving organizational performance through distributed 221 research questionnaires and retrieved 187 valid data. The Jordanian tourism industry will serve as the setting for an examination into the relationship between TQM methodologies, sustainable practices, and organizational outcomes. The analysis will be carried out through the utilization of a case study technique in the Jordan tourism board which is considered the largest tourism institution in Jordan's tourism sector. The research endeavors to provide significant insights into the effectiveness of TQM implementation and provides information concerning the impact that TQM has on sustainable practices and the overall performance of organizations. The findings of the research are intended to provide practical consequences for businesses that cater to tourists in Jordan in the goal of achieving a sustained competitive advantage and improving overall performance. The significance of adopting TQM principles into sustainable operations will be brought into crystal clearer focus. Businesses in the tourist industry can intentionally implement and make use of TQM techniques to improve their sustainable practices, improve the quality of their services, and ultimately boost their competitiveness in the market and increase their chances of success. This research aims to present empirical data on the impact of TQM approaches on sustainable practices and overall organizational performance in the Jordanian tourism industry.

The study aimed at investigating the impact of e-business on small and medium enterprises (SMEs) operational performance in terms of business flexibility, business quality, and business costs. Research data was harvested via an online questionnaire developed based on previous related works and administered to a sample consisting of 500 owners and managers of industrial and commercial SMEs in Saudi Arabia. Using SmartPLS software, the results pointed out that e-business exerts a significant positive impact on the overall SMEs operational performance. Particularly, the results revealed that e-business results in positive effects on business flexibility, business quality, and business costs. It was observed that the greater impact of e-business was on business flexibility while the impact of e-business on business quality and business costs is roughly similar. These findings suggest that the current SMEs are highly concerned with customer-oriented issues such as marketing channels, customer needs and communications, and on-time delivery. Based on these results, it was concluded that SMEs can use e-business solutions to boost their business operational capabilities with reference to flexibility, quality, and cost.

Liquidity risk (LR) is a concern in Islamic banks and may lead to major problems if not managed appropriately and planned, due to the lack of external liquidity sources for Islamic banks. However, the purpose of this article is to look at the factors that affect liquidity risk in Middle Eastern Islamic banks. To arrive at a substantial and compelling conclusion, the cross-sectional data from 30 Islamic banks was gathered between 2011 and 2022. The random effect regression model, GMM, and fixed effect regression model were all utilized. According to the report, Islamic banks in the Middle East have safe levels of liquidity. It also demonstrates how the financing-to-deposit ratio, inflation, economic growth, and return on assets all have a favorable impact on Islamic banks' liquidity risks. Furthermore, the study discovered that non-performing financing, capital sufficiency, operational effectiveness, and scale had no bearing on the liquidity issues associated with Islamic banks. This paper provided guidance regarding liquidity risk management procedures and systems in Islamic banks in order to design banking liquidity risk management policies. To avoid liquidity risks in Islamic banks, the optimal level of financing to deposit ratio must be determined, maintaining the quality of financing, reducing the non-performing loan ratio to the lowest possible level, and enabling Islamic banks to benefit from the central bank as a last resort for liquidity.