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Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

Level of voluntary disclosure and market value: An applied study on companies listed in Amman Stock Exchange Pages 1539-1548 Right click to download the paper Download PDF

Authors: Motaz Kamel Al Kamel Al Zobi, Othman Hel Al-Dhaimesh, Almothanna Abu Allan

DOI: 10.5267/j.uscm.2023.7.015

Keywords: Voluntary, Disclosure, Market, Stocks, Investors, Financial, Stock

Abstract:
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.
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Journal: USCM | Year: 2023 | Volume: 11 | Issue: 4 | Views: 1207 | Reviews: 0

 
2.

The applicability of lean manufacturing methods and its impact on the performance of the Jordanian industrial companies listed in ASE Pages 3023-3032 Right click to download the paper Download PDF

Authors: Mohammad Salameh Almasarweh

DOI: 10.5267/j.msl.2020.5.022

Keywords: Lean manufacturing, Financial, Operational, Environmental, Performance, Jordanian Industrial Companies, ASE

Abstract:
This study aims to cast the light on the impact of lean manufacturing on performing Jordanian public shareholding industrial companies listed in ASE. Data were collected and developed through a questionnaire built on the basis of previous studies. The number of companies that answered the questionnaire questions was 38 companies out of 45 companies, which means that the percentage of the study sample reached 84.44% of the study community. The results showed that lean manufacturing has an impact on the performance in its three dimensions; namely operational, financial, and the environmental. The improvement of operational, financial and environmental performance, as a result of applying lean manufacturing method was optimized to 9.2%-11.8%. In fact, the pharmaceutical industries were the most sectors that apply the lean manufacturing method, followed by food industry companies and then chemicals companies, which were the lowest sector that applies lean manufacturing method.
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Journal: MSL | Year: 2020 | Volume: 10 | Issue: 13 | Views: 1761 | Reviews: 0

 
3.

Investigating the role of e-commerce application and digital marketing implementation on the financial and sustainability performance: An empirical study on Indonesian SMEs Pages 167-178 Right click to download the paper Download PDF

Authors: Anak Agung Gde Bagus Udayana, Andi Siti Fatmawaty, Yogi Makbul, Enni Soerjati Priowirjanto, Luh Seri Ani, Edy Siswanto, Wilda Susanti, Sri Andriani

DOI: 10.5267/j.ijdns.2023.10.007

Keywords: E-commerce, Digital marketing adoption, Financial, Sustainability performance, SMEs

Abstract:
The paper examined the influence of digital marketing and e-commerce on marketing performance and sustainability of the small and medium enterprises (SMEs). This research is quantitative research using a questionnaire approach method. Quantitative research is a research method based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, quantitative or statistical data analysis, with the aim of testing predetermined hypotheses. The sampling technique in this research is non-probability sampling. The respondents of this research were 580 SME owners in Indonesia. Research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Likert scale from 1 to 7 and the analysis of research data used structural equation modeling (SEM). Based on the research results, it is concluded that digital marketing had a positive and significant relationship to marketing performance, E-Commerce had a positive and significant relationship with marketing performance, Digital marketing had a positive and significant relationship with business sustainability. In SMEs, E-Commerce had a positive and significant relationship with business sustainability in SMEs.
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Journal: IJDS | Year: 2024 | Volume: 8 | Issue: 1 | Views: 2945 | Reviews: 0

 

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