The paper aimed to examine the impact of corporate governance on the financial performance of commercial banks in Jordan. The variables used to measure corporate governance were the board of directors' size, independent members of the board of directors, and the number of audit committee members, while those used to measure financial performance were return on investment, return on equity and earnings per share. The study used a quantitative approach based on the data of 12 commercial banks in Jordan during the period 2005-2022. The panel data were analyzed using the EViews software based on the ordinary least squares time series technique. The paper found the effect of all corporate governance variables on both return on investment and return on equity. However, it indicated that the board of directors' size and the independent members of the board of directors had an impact on earnings per share. This study highlighted corporate governance variables in one of the significant sectors of developing economies. Moreover, it recommended the need to review the principles used in selecting members of the audit committee for commercial banks in Jordan, due to their importance in developing long-term financial performance.

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.

The objective of this paper is to determine the impact of the variables of good corporate governance on profitability by equity of the banks of Peru during the period 2009-2018. The regression analysis of panel data was applied on a sample of 13 banks in Peru listed on the Lima Stock Exchange. Through an econometrics model it was obtained as a result that there was a significant direct relationship between the general meeting of shareholders and return on equity, which indicates that, the greater the integration of the General Meeting of shareholders in banking companies, the greater the profitability of equity for shareholders; which also shows that, the greater the transparency of information, the greater the profitability of equity for shareholders. This evidence provides beneficial information for supervisory authorities, stakeholders and academics.

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 main purpose of the study is to investigate whether the cash conversion cycle has an impact on the financial performance of listed chemical firms in Amman Stock Exchange. To achieve the objectives of the study, data covering the period 2010-2019 of 5 among a total of 6 listed chemical firms were collected and used in analysis and hypotheses testing. The excluded firm was eliminated because its information was incomplete along the study period. Return on equity and earnings per share were used as indicators for financial performance in a separate form. The study involved two hypotheses, and both hypotheses were tested under the 95 percent level of confidence. Descriptive statistics including the mean and variance, in addition to correlation, were used in data analysis. Using both of the multiple and single regression models, the study showed that the cash conversion cycle had a significant impact on the financial performance of firms. Moreover, both of the controls were found significantly affecting the financial performance.

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 aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 service companies listed on the Amman stock exchange during the period 2014–2018, using the panel data models. According to the results of testing performed on return on equities (ROE) model, total assets turnover (TAT) model, and market value added (MVA) model, it can be concluded that debt policy has a negative significant effect on market value added and total assets turnover, on the other hand, it has a negative insignificant effect on return on equity. The financial performance of the Jordanian service companies is influenced negatively by the debt ratio as a measure of financial policy; which means service companies are using heavy debt to finance the operating activities, which increases financial cost and the risk of financial failure. The study recommended that service companies can increase the volume of investment in fixed assets to generate high financial performance indicators.

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.

This study aims to determine and analyze the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Net Profit Margin (NPM), Return On Equity (ROE) and Total Asset Turnover (TATO) on Profitability (ROA) in the trading, service and investment subsector companies on the Indonesia Stock Exchange (IDX) over the period 2014- 2018. The data used is panel data with 6 companies for 5 years obtained from the Annual Report published on the IDX website. The results of this study indicate that CR and DAR partially negatively affected ROA, and ROE had a positive effect on ROA, while NPM and TATO had no effect on ROA. Overall testing shows that all financial factors had a significant effect and contribute to explain changes in profitability of 89.6 percent.

Corporate governance has become a common discussion issue in developed and developing countries. Therefore, the intensive interest that the corporate governance determines firm performance and protects the interests of shareholders has result in increasing global concern about the corporate governance concept and determinants. There is an increasing forms of corporate finance literature which build a correlation between corporate governance techniques and financial performance. This study represents a new attempt to show the role of corporate governance characteristics on the performance of Jordanian Banks expressed by return on equity ROE during the period from 2014 to 2017. The investigation employed statistics measurements and tools to state the relationships between ROE and different variables. The study indicates a significant effects of different corporate governance characteristics on the performance of banks. In other words, the study reports significant effects of the board size, board diligence, audit committee size and audit committee diligence separately on ROE by considering two controlling variables; namely, firm size and return on assets.