It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote auditing and used earnings management (EM) practices extensively. Furthermore, the Covid-19 pandemic created new unsearched crisis-related incentives. This study, therefore, tests whether Covid-19 created a new incentive for managers to manipulate earnings. It also examines the association between corporate social responsibility (CSR) and board independence and EM during Covid-19. A data set of 384 firm-year observations from 2018 to 2021 of non-financial firms listed on the Amman Stock Exchange (ASE) was investigated. Results indicate that Jordanian firms engaged in EM during Covid-19 considerably more than when compared to pre-Covid-19, suggesting that Covid-19 created a new incentive for managers to manipulate earnings. Furthermore, Jordanian firms used income-increasing EM much more when compared to income-decreasing EM. However, when taking Covid-19 into account, no significant association was found between board independence and EM. In addition, the ability of CSR to constrain EM decreased. This adds to the current debate in the literature that even well-established monitoring mechanisms like board independence and CSR are unable to constrain EM practices in a unique business environment caused by Covid-19.

The purpose of this study was to examine the impact of the board of directors on the economic performance of Jordanian companies listed on the Amman stock exchange (ASE) by measuring the board of administrators using a variety of indicators, including board size, board independence, and CEO duality. Economic performance is measured by going back on property and returning on equity. During the study period (2015–2020), 186 industrial corporations were examined. The study found that the indexed organizations at ASE during the years 2015–2020 showed full-size financial overall performance in accordance with Jordan's improving understanding of and application of the board of directors' traits. This study found that board size and independence had a substantial influence on financial performance. Based on the findings, the study recommends that the codes be evaluated on a regular basis and that corporations be instructed to examine corporate governance principles through legislation and regulations to encourage enterprises to follow these rules. Furthermore, board members' experience, devotion, and independence are reviewed on an ongoing basis. Stock exchanges should also conduct seminars and workshops for company managers and decision-makers to enhance understanding of effective corporate governance, especially its importance. The correlation coefficient shows a negative relationship between Board size and Board Independence with ROA, while board size and CEO duality are positive correlation with ROE. On The other side the regressions test of the effect of the variables on financial performance ratios (ROA and ROE) shows that there is a significant effect of board size and board independence on ROA and ROE. While CEO duality has an insignificant effect on both ratios ROA and ROE.

This research sought to assess how Jordan's corporate environment affected corporate performance. The population is made up of (182) businesses. Using simple random sampling, 384 respondents from companies listed on the Amman Stock Exchange were given questionnaires as part of a quantitative approach. To confirm the correlations between the variables, the data were analyzed using AMOS; the study relied on the descriptive analytical method. The study's most notable findings demonstrated that corporate environmental performance had a favorable and considerable impact on corporate performance.

The study aimed to identify the impact of the application of institutional governance principles in the accounting disclosure of service companies listed on the Amman Stock Exchange (ASE). The study collected the financial statements of companies during the period 2014-2019, and the extent of applying the principles of institutional governance was measured through indicators included (board of directors’ size, board of directors’ independence, and concentration of ownership). Accounting disclosure was also measured by return on assets and earnings per share. The study population consisted of service companies listed on the ASE, and the study used the random sample where the number of companies included in the study population (14) companies. The required data was obtained throughout the financial reports of companies published on ASE website as a study sample. The results showed a statistically significant effect on the application of institutional governance principles using their instruments (board of directors’ size, board of directors’ independence, and concentration of ownership) in accounting disclosure (return on assets, earnings per share). In the light of the previous results, the study presented several recommendations, which most importantly: The need to adhere to the principles and rules of institutional governance in a way that assists to protect the rights and interests of shareholders.

The COVID-19 pandemic is changing the way firms do business and changing it quickly. At the present time, there is an urgent need to restructure many activities within companies, including the redesign of cost systems to accommodate the negative effects resulting from this disease. This paper aims to examine the impact of certain environmental factors on cost system design (product diversity and relevant cost information) which has been examined by previous studies. It is important to research this topic again and to suggest other factors (technological changes and triggered exception operational losses) resulting from changing operational style after the worldwide spread of COVID-19. The empirical results indicate that the cost system design applied in industrial corporations listed on the Amman Stock Exchange is positively affected by technological changes, triggered exception operational losses, and relevant cost information, while no relationship was found with product diversity.

This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors. Multiple regression methods were employed through SPSS software to test the hypotheses. The results of the study show that the external entity pressure, ease of use of the system, and cost-benefit overload positively and significantly affect the performance of the internal audit. While adapting to previous systems, training their employees, and the successful implementation of the model did not affect the performance of the internal audit.

The purpose of this study is to identify the key macroeconomic variables that affected stock price fluctuations in Amman Stock Exchange during the period 1980-2018. Using Augmented Dickey-fuller (ADF) test, it was found that the variables did not have the same degree of integration. According to Breusch-Pagan-Godfrey test, the residuals violated the constant variance assumption under Ordinary Least Square (OLS) model. Therefore, the study employed Generalized Autoregressive Conditional Heteroskedasticity (GARCH) methodology to analyze the model after taking the first difference of natural logarithm for all variables to be stationary at the same level and to show the fluctuation in the variables. It was found that fluctuations in portfolio investment and in industrial production index are statically significant to lead fluctuations in the stock price index in Amman Stock Exchange and they follow the same direction, whereas fluctuations in real effective exchange rate, real interest rate, and Brent crude oil prices were statically significant to lead fluctuations in the stock price index but in the opposite direction.

This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership. The results show that the EM practices of CEOs were higher in the early years of their service compared with later years. The results also show that CEOs’ ownership plays an important role in increasing the magnitude of EM to maximize their compensation. However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels. This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.