Credit risk affects the work and reputation of banks. Islamic banks' heavy reliance on debt financing has led to increased interest in credit risk and its management. This paper aimed to identify the bank-specific factors affecting credit risk in Islamic banks, expressed as Non-Performing Finance NPF in the Middle East for the period 2011-2022. The study was based on a panel data analysis of 30 Islamic banks. The findings of study show a significant negative impact of Return On Assets ROA, Capital Adequacy Ratio CAR and size Z on the credit risk. The findings show a significant positive impact of Finance Loss Provision FLP on the credit risk. The findings also show no impact of Finance Expansion FEX, Finance to Deposit Ratio FDR and Capital Ratio CPR on the credit risk. The study showed that increasing the provision for financing losses and capital adequacy helps banks to reduce the impact of credit risks. The study recommends applying cautious lending policies and carefully selecting clients.

The study examines whether audit committee (AC) characteristics influence firm performance, and whether this relationship is moderated by board of director’s (BOD) ownership. The sample is listed manufacturing firms in Jordan. AC characteristics, as an indicator of corporate governance mechanism, include its size, meeting frequency, independence, and experience. Firm performance is proxied by return on assets (ROA). Thirty firms are included in the sample. Data are collected from 2015 to 2021 for a total of 210 observations. The first model indicates that AC meetings and independence positively and significantly influence firm performance. On the other hand, AC size is not a significant predictor of firm performance. The second model shows that the interaction effects (AC size, AC independence, and AC experience) are significant and positive on firm performance. The results provide insights on how to improve AC effectiveness so as to improve the performance of listed manufacturing firms in Jordan. They also suggest the significance of BOD ownership in enhancing internal corporate governance mechanisms, particularly the AC. Jordanian policy makers must therefore ensure the effectiveness of these mechanisms, especially AC, through relevant regulations and recommendations.

The Jordanian banking sector has been able to achieve remarkable growth rates at various levels. This sector is based on a robust infrastructure and is subject to the supervision of the Central Bank, which guarantees the likes of banks operating to financial reporting standards in order to maintain good financial soundness indicators. Therefore, this study aimed to examine the impact of strategic agility on the financial performance of commercial banks in Jordan. The study population was represented by senior managers. The purposeful sampling method was used to collect primary data from (188) respondents who constituted (81.74%) of the sent questionnaires. Structural Equation Modeling (SEM) was applied to test the study's hypotheses. The results showed that strategic agility had a positive impact on financial performance, as the greatest impact was strategic sensitivity, followed by resource fluidity, and finally leadership unity. This study contributed to the development of a logical framework supported by empirical evidence about the possibility of developing financial performance in dynamic environments. Hence, senior managers recommended focusing on making rational decisions derived from studying the reality of the work environment and adjusting organizational structures to become more flexible in response to the volatile business environment.

This paper examines the relationship between the presence of the foreign chief executive officer (CEO) as a director of a firm and firm performance in Saudi Arabia. Performance is measured in terms of a business’ profitability proxy, return on assets (ROA), and the market performance measure, Tobin’s Q. Herein, we use a sample of non-financial companies that have been listed in Saudi Arabia between 2005 and 2016. The results reveal that firms managed by a local CEO outperform firms helmed by their foreign counterparts. They also support the notion that the success of managing directors in emerging markets requires cultural and intercultural skills.

The profitability of businesses is influenced by many different factors such as financial structure, financial leverage, size and age of enterprises, business characteristics, etc. Therefore, the determination of the factors influencing on the trend of the profitability of enterprises is an essential and important basis for managers to provide useful solutions to improve performance measurement. This study was conducted based on data collected from 73 listed construction companies in Vietnam for the period 2008-2015 with 584 observations and using quantitative methods in combination with the FEM regression model through Hausman test with the help of Stata software 14.0. The research results show that: (1) The age of the company (AGE) and debt ratio (TD) negatively affect the profitability (2) Growth rate (GROW) and asset utilization performance (TURN) have positive impacts on profitability (3) Company size (SIZE) has a positive impact on profitability, and (4) The proportion of fixed assets in total assets (TANG) maintains an opposite effect on profitability although the effect is not clear. Based on the research results, the authors have provided a number of specific recommendations and solutions to improve the profitability of the construction companies listed on the Vietnam Stock Exchange.

The study examines the effect of the supply chain finance (SCF) on the corporate financial performance measured in terms of Return on Assets (ROA), Tobin's Q, and Gross Operating Profit (GOP) in the material sector of Saudi Arabia. The study selects a sample of 42 companies from the material sector listed on Tadawul starting in 2008 and ending 2019. A panel regression in terms of pooled OLS, fixed and random effects, and panel GMM is estimated to report the empirical results. The results report a negative and significant effect between the financial performance variables and supply chain finance, specifically with ROA with pooled OLS and fixed and random effects models. The results of panel GMM also show a negative and significant effect between all the financial performance variables and financing supply chain. The results are useful to academicians and the managers in the materials, inventory, and sales sections, and supply chain managers to integrate finance and SCM to achieve corporate benefits.

In this study, the factors to be researched are internal factors related to financial ratios such as market ratios namely Price Earnings Ratio, Leverage Ratio namely Debt to Equity Ratio, and Profitability Ratio namely Return on Assets (ROA) as variables that affect Stock Prices in real estate companies in Indonesia Stock Exchange. The data used are secondary data from time series that have been transformed from the Indonesia stock exchange. The method used is multiple regression with OLS, to find how much the influence of independent variables have as driving forces on stock prices. The results obtained from this study are price earnings ratio, debt to equity ratio, ROA simultaneously affect the stock prices of Real Estate companies in the Indonesian stock exchange. Meanwhile, partially, the three variables deserve to be the driving factor for share prices in real estate companies at the Indonesia Stock Exchange.

The study objects for determining whether or not a relationship exists between inventory management of the listed pharmaceutical firms at Amman Stock Exchange, and the profitability of these firms, and whether or not inventory management affects firm profitability. Only three pharmaceutical firms were found listed at Amman Stock Exchange by the end of 2020, and therefore, the annual data of the three firms along the period 2009-2019 were collected and used in the analysis and hypothesis testing. Inventory turnover and average inventory holding period were used as indicators for inventory management at a reciprocal form, whereas, return on assets was used as a measure of firm profitability. Using the Pearson correlation method, the analysis and hypothesis testing demonstrated that a significant positive relationship exists between inventory turnover and return on assets, and a negative significant relationship exists between average inventory holding period and return on assets. Moreover, using the ordinary least square method, the study shows that inventory management has a positive significant effect on firm profitability. More studies regarding inventory management and firm profitability relationships, are recommended to be performed on other manufacturing industries than pharmaceutical firms.

The study examines the effect of leverage and capital on the profitability of selected Saudi Arabian Banks during the period 2014 and 2019. The banks have been selected based upon their size in terms of total assets. The profitability elements, such as Earnings per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE) are the dependent variables; Total Debt Ratio (TDR), Tier 1 Capital Ratio (Tier 1 CAP), and Debt to Equity Ratio (DE) are the independent variables, and firm size is the control variable. The study estimates a pooled regression analysis to analyze the effect of these variables. The results of the study show that there is a positive relationship between the different profitability variables and Debt to Equity Ratio. The Total Debt Ratio is having positive association with ROA and ROE, and has an insignificant negative relationship with the EPS, and the Tier 1 capital ratio is having positive association with ROA and ROE, and has an insignificant relationship with the EPS.

This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated there is a positive significant effect of HRA on human capital efficiency, organization profitability and return on equity. This is evident that the SME firms in Saudi Arabia are aware of the benefits on HRA of the organization and the only concern is it needs rapid implementation initiatives from the management which is possible with wide awareness across the nation. However, there is no significant effect of HRA on return on assets. This study contributes to the SME firms, human resource departments, and managerial decision-makers to understand the HRA concept and its usefulness to a make positive difference in their financial statements.