How to cite this paper
Alshehadeh, A., Elrefae, G., Qirem, I., Hatamleh, H & AlKhawaja, H. (2024). Impact of profitability on investment opportunities and its effect on profit sustainability.Uncertain Supply Chain Management, 12(2), 871-882.
Refrences
Adam, T., & Goyal, V. K. (2008). The investment opportunity set and its proxy variables. Journal of Financial Research, 31(1), 41-63.
Aivazian, V. A., Ge, Y., & Qiu, J. (2005). The impact of leverage on firm investment: Canadian evidence. Journal of corporate finance, 11(1-2), 277-291.
Akgun, A. I., Samiloglu, F., & Oztop, A. O. (2018). The impact of profitability on market value added: Evidence from Turkish Informatics and Technology Firms. International Journal of Economics and Financial Issues, 8(4), 105-112.
Akhtaruddin, M., & Hossain, M. (2008). Investment opportunity set, ownership control and voluntary disclosures in Malaysia. Joaag, 3(2), 25-39.
Al Omari, R., Soda, M. Z., Razzak, A., & Al Rawashdeh, F. (2017). The impact of profitability ratio on gross working capital of Jordanian industrial sector. International Journal of Applied Business and Economic Research, 15(26).
Al-Afeef, M. A., Al-Dweik, A. A. F., Alsmadi, A. A., Al-Gasaymeh, A., & Alrawashdeh, N. (2023). The Impact of Military Expenditure on the Economic Growth in Developing Countries: Evidence from Jordan. In Emerging Trends and Innovation in Business and Finance (pp. 881-893). Singapore: Springer Nature Singapore.
Al-Chahadah, A. R., Refae, G. A. E., & Qasim, A. (2020). The impact of financial inclusion on bank performance: the case of Jordan. International Journal of Economics and Business Research, 20(4), 483-496.
Alqudah, O., Jarah, B., Alshehadeh, A., Almatarneh, Z., Soda, M., & Al-Khawaja, H. (2023). Data processing related to the impact of performance expectation, effort expectation, and perceived usefulness on the use of electronic banking services for customers of Jordanian banks. International Journal of Data and Network Science, 7(2), 657-666.
Al-Shahadah, A. R., Al-Sraheen, D. A. A. D., & Khudari, M. (2021, November). The Earnings Management in Jordanian Banks: Do Profitability Measures Matter?. In International Conference on Business and Technology (pp. 305-318). Cham: Springer International Publishing.
Alshehadeh, A. R. (2021, July). The Relationship Between Liquidity Risk and Profitability in the Commercial Banks Listed in Amman Stock Exchange. In 2021 International Conference on Information Technology (ICIT) (pp. 257-261). IEEE.
Al-Zaqeba, M., Jarah, B., Al-Bazaiah, S., Malahim, S., Hamour, A., Alshehadeh, A., ... & Al-Khawaja, H. (2022). The effect of reverse factoring financial changes on supply chain. Uncertain Supply Chain Management, 10(4), 1331-1338.
Chowdhury, A., Uddin, M., & Anderson, K. (2018). Liquidity and macroeconomic management in emerging markets. Emerging Markets Review, 34, 1-24.
Dechow, M., & Schrand C, M.)2004) .Earnings Quality. The Research Foundation f CFA Institute, p 42
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of accounting and economics, 50(2-3), 344-401.
Djalil, M. A., Saputra, M., & Munandar, A. (2017). Influence of investment opportunity set, financial leverage and firm size on real activity manipulation and its implication on stock return (study on manufacturing company listed in Indonesia Stock Exchange). Jurnal of Resources Development and Management, 29, 58-65.
Djalil, M. A., Saputra, M., & Munandar, A. (2017). Influence of investment opportunity set, financial leverage and firm size on real activity manipulation and its implication on stock return (study on manufacturing company listed in Indonesia Stock Exchange). Jurnal of Resources Development and Management, 29, 58-65.
Eghbalnia, M., Fadayinejad, M. E., & Noferesti, M. (2013). The impact of leverage on firm investment: Evidence from Tehran stock exchange. Journal of Money and Economy, 8(4), 59-73.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.
Gibson, C. H. (2016). Financial Reporting & Analysis.13th Ed.
Hidayah, N. (2015). Pengaruh investment opportunity set (IOS) dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan property dan real estat di bursa efek indonesia. jurnal akuntansi, 19(3), 420-432.
Hossain, M., Ahmed, K., & Godfrey, J. M. (2005). Investment opportunity set and voluntary disclosure of prospective information: A simultaneous equations approach. Journal of Business Finance & Accounting, 32(5‐6), 871-907.
Jebril, I., Almaslmani, R., Jarah, B., Mugableh, M., & Zaqeeba, N. (2023). The impact of strategic intelligence and asset management on enhancing competitive advantage: The mediating role of cybersecurity. Uncertain Supply Chain Management, 11(3), 1041-1046.
Khanqah, V. T., & Ahmadnia, L. (2013). The impact of capital structure on liquidity and investment growth opportunity in Tehran stock exchange. Journal of Basic and Applied Scientific Research, 3(4), 463-470.
Momeni, A., Gholami, A., & Pezhvan, A. (2018). Investigating Relationship between Accruals, Cash Flow and Profitability with Stock Return in Firms Accepted in Tehran Stock Exchange. International Journal of Economics and Financial Research, 4(9), 284-291.
Murniati, S., Mus, H. A. R., Semmaila, H. B., & Nur, A. N. (2019). Effect of investment decisions, financing decisions and dividend policy on profitability and value of the firm. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 2(1).
Nguyen, H. T., & Nguyen, A. H. (2020). The impact of capital structure on firm performance: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(4), 97-105.
Nurbach, S. A., Purwohedi, U., & Handarini, D. (2019). Earnings quality: The association of board diversity, Executive compensation, debt covenant, and investment opportunity sets. KnE Social Sciences, 215-242.
Oudat, M. S., Alsmadi, A. A., & Alrawashdeh, N. M. (2019). Inversión extranjera directa y crecimiento económico en Jordania: una investigación empírica que utiliza la prueba de límites de cointegración. Revista Finanzas y Política Económica, 11(1), 55-63.
Rahaman, M., Rabbi, I., & Alam, M. (2018). The impact of working capital management on profitability of elite pharmaceuticals sector in Bangladesh. Journal for Studies in Management and Planning, 4(7), 2395-0463.
Resti, A. A., Purwanto, B., & Ermawati, W. J. (2019). Investment opportunity set, dividend policy, company’s performance, and firm’s value: Some Indonesian firms evidence. Jurnal Keuangan Dan Perbankan, 23(4), 611-622. DOI: https://doi.org/10.26905/jkdp.v23i4.2753
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 17, 49. DOI: 10.2308/acch.2003.17. s-1.49
Rizqia, D. A., & Sumiati, S. A. (2013). Effect of managerial ownership, financial leverage, profitability, firm size, and investment opportunity on dividend policy and firm value. Research Journal of Finance and Accounting, 4(11), 120-130.
Ross, S. A., Westerfield, R. W., Jaffe, J. F., & Jordan, B. D. (2008). Modern Financial Management. Corporate Finance. (11th Ed.). New York: McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc.
Ruihao, Ke, (2012), Predicting financial distress: “The role of earnings quality”. A Dissertation of Ph.D. in Management, University of California, Los Angeles.
Sadaa, A. M., Ganesan, Y., & Ahmed, M. G. (2023). The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR. Journal of Sustainable Finance & Investment, 13(1), 366-386. https://doi.org/10.1080/20430795.2020.1858690
Salehi, M., Zimon, G., Arianpoor, A., & Gholezoo, F. E. (2022). The impact of investment efficiency on firm value and moderating role of institutional ownership and board independence. Journal of Risk and Financial Management, 15(4), 170. https://doi.org/10.3390/jrfm15040170
Sarwat, S., Iqbal, D., Durrani, B. A., Shaikh, K. H., & Liaquat, F. (2017). Impact of working capital management on the profitability of firms: Case of Pakistan’s cement sector. Journal of Advanced Management Science, 5(3), 238-244, DOI: 10.18178/joams.5.3.238-244
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting horizons, 17, 97-110.
Shahzad, F., Fareed, Z., & Zulfiqar, B. (2015). Impact of working capital management on firm’s profitability: A case study of cement industry of Pakistan. European Researcher, (2), 86-93. DOI: 10.13187/er.2015.91.86
Singhania, M., & Seth, A. (2010). Financial leverage and investment opportunities in India: An empirical study. International research Journal of finance and economics, 40(2), 215-226.
Suwaidan, S., Mishiel, W. H., Alrabadi, D., & Awad, M.H.T. (2015). The Impact of Investment Opportunities on Capital Structure: An Empirical Study of the Industrial Companies Listed in Amman Stock Exchange. Arab Journal of Administration, 35(1), https://digitalcommons.aaru.edu.jo/aja/vol35/iss1/13.
Syeda, R. (2021). Impact of working capital management on profitability: A case study of trading companies. Account. Financ. Innov. DOI: 10.5772/intechopen.99912.
Yuliani, Z., Sudarma, D., & Solimun, M. (2012). Diversification, investment opportunity set, environmental dynamics and firm value (empirical study of manufacturing sectors in Indonesia Stock Exchange). IOSR Journal of Business and Management (IOSR-JBM), 6(4), 01-15.
Aivazian, V. A., Ge, Y., & Qiu, J. (2005). The impact of leverage on firm investment: Canadian evidence. Journal of corporate finance, 11(1-2), 277-291.
Akgun, A. I., Samiloglu, F., & Oztop, A. O. (2018). The impact of profitability on market value added: Evidence from Turkish Informatics and Technology Firms. International Journal of Economics and Financial Issues, 8(4), 105-112.
Akhtaruddin, M., & Hossain, M. (2008). Investment opportunity set, ownership control and voluntary disclosures in Malaysia. Joaag, 3(2), 25-39.
Al Omari, R., Soda, M. Z., Razzak, A., & Al Rawashdeh, F. (2017). The impact of profitability ratio on gross working capital of Jordanian industrial sector. International Journal of Applied Business and Economic Research, 15(26).
Al-Afeef, M. A., Al-Dweik, A. A. F., Alsmadi, A. A., Al-Gasaymeh, A., & Alrawashdeh, N. (2023). The Impact of Military Expenditure on the Economic Growth in Developing Countries: Evidence from Jordan. In Emerging Trends and Innovation in Business and Finance (pp. 881-893). Singapore: Springer Nature Singapore.
Al-Chahadah, A. R., Refae, G. A. E., & Qasim, A. (2020). The impact of financial inclusion on bank performance: the case of Jordan. International Journal of Economics and Business Research, 20(4), 483-496.
Alqudah, O., Jarah, B., Alshehadeh, A., Almatarneh, Z., Soda, M., & Al-Khawaja, H. (2023). Data processing related to the impact of performance expectation, effort expectation, and perceived usefulness on the use of electronic banking services for customers of Jordanian banks. International Journal of Data and Network Science, 7(2), 657-666.
Al-Shahadah, A. R., Al-Sraheen, D. A. A. D., & Khudari, M. (2021, November). The Earnings Management in Jordanian Banks: Do Profitability Measures Matter?. In International Conference on Business and Technology (pp. 305-318). Cham: Springer International Publishing.
Alshehadeh, A. R. (2021, July). The Relationship Between Liquidity Risk and Profitability in the Commercial Banks Listed in Amman Stock Exchange. In 2021 International Conference on Information Technology (ICIT) (pp. 257-261). IEEE.
Al-Zaqeba, M., Jarah, B., Al-Bazaiah, S., Malahim, S., Hamour, A., Alshehadeh, A., ... & Al-Khawaja, H. (2022). The effect of reverse factoring financial changes on supply chain. Uncertain Supply Chain Management, 10(4), 1331-1338.
Chowdhury, A., Uddin, M., & Anderson, K. (2018). Liquidity and macroeconomic management in emerging markets. Emerging Markets Review, 34, 1-24.
Dechow, M., & Schrand C, M.)2004) .Earnings Quality. The Research Foundation f CFA Institute, p 42
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of accounting and economics, 50(2-3), 344-401.
Djalil, M. A., Saputra, M., & Munandar, A. (2017). Influence of investment opportunity set, financial leverage and firm size on real activity manipulation and its implication on stock return (study on manufacturing company listed in Indonesia Stock Exchange). Jurnal of Resources Development and Management, 29, 58-65.
Djalil, M. A., Saputra, M., & Munandar, A. (2017). Influence of investment opportunity set, financial leverage and firm size on real activity manipulation and its implication on stock return (study on manufacturing company listed in Indonesia Stock Exchange). Jurnal of Resources Development and Management, 29, 58-65.
Eghbalnia, M., Fadayinejad, M. E., & Noferesti, M. (2013). The impact of leverage on firm investment: Evidence from Tehran stock exchange. Journal of Money and Economy, 8(4), 59-73.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.
Gibson, C. H. (2016). Financial Reporting & Analysis.13th Ed.
Hidayah, N. (2015). Pengaruh investment opportunity set (IOS) dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan property dan real estat di bursa efek indonesia. jurnal akuntansi, 19(3), 420-432.
Hossain, M., Ahmed, K., & Godfrey, J. M. (2005). Investment opportunity set and voluntary disclosure of prospective information: A simultaneous equations approach. Journal of Business Finance & Accounting, 32(5‐6), 871-907.
Jebril, I., Almaslmani, R., Jarah, B., Mugableh, M., & Zaqeeba, N. (2023). The impact of strategic intelligence and asset management on enhancing competitive advantage: The mediating role of cybersecurity. Uncertain Supply Chain Management, 11(3), 1041-1046.
Khanqah, V. T., & Ahmadnia, L. (2013). The impact of capital structure on liquidity and investment growth opportunity in Tehran stock exchange. Journal of Basic and Applied Scientific Research, 3(4), 463-470.
Momeni, A., Gholami, A., & Pezhvan, A. (2018). Investigating Relationship between Accruals, Cash Flow and Profitability with Stock Return in Firms Accepted in Tehran Stock Exchange. International Journal of Economics and Financial Research, 4(9), 284-291.
Murniati, S., Mus, H. A. R., Semmaila, H. B., & Nur, A. N. (2019). Effect of investment decisions, financing decisions and dividend policy on profitability and value of the firm. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 2(1).
Nguyen, H. T., & Nguyen, A. H. (2020). The impact of capital structure on firm performance: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(4), 97-105.
Nurbach, S. A., Purwohedi, U., & Handarini, D. (2019). Earnings quality: The association of board diversity, Executive compensation, debt covenant, and investment opportunity sets. KnE Social Sciences, 215-242.
Oudat, M. S., Alsmadi, A. A., & Alrawashdeh, N. M. (2019). Inversión extranjera directa y crecimiento económico en Jordania: una investigación empírica que utiliza la prueba de límites de cointegración. Revista Finanzas y Política Económica, 11(1), 55-63.
Rahaman, M., Rabbi, I., & Alam, M. (2018). The impact of working capital management on profitability of elite pharmaceuticals sector in Bangladesh. Journal for Studies in Management and Planning, 4(7), 2395-0463.
Resti, A. A., Purwanto, B., & Ermawati, W. J. (2019). Investment opportunity set, dividend policy, company’s performance, and firm’s value: Some Indonesian firms evidence. Jurnal Keuangan Dan Perbankan, 23(4), 611-622. DOI: https://doi.org/10.26905/jkdp.v23i4.2753
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 17, 49. DOI: 10.2308/acch.2003.17. s-1.49
Rizqia, D. A., & Sumiati, S. A. (2013). Effect of managerial ownership, financial leverage, profitability, firm size, and investment opportunity on dividend policy and firm value. Research Journal of Finance and Accounting, 4(11), 120-130.
Ross, S. A., Westerfield, R. W., Jaffe, J. F., & Jordan, B. D. (2008). Modern Financial Management. Corporate Finance. (11th Ed.). New York: McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc.
Ruihao, Ke, (2012), Predicting financial distress: “The role of earnings quality”. A Dissertation of Ph.D. in Management, University of California, Los Angeles.
Sadaa, A. M., Ganesan, Y., & Ahmed, M. G. (2023). The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR. Journal of Sustainable Finance & Investment, 13(1), 366-386. https://doi.org/10.1080/20430795.2020.1858690
Salehi, M., Zimon, G., Arianpoor, A., & Gholezoo, F. E. (2022). The impact of investment efficiency on firm value and moderating role of institutional ownership and board independence. Journal of Risk and Financial Management, 15(4), 170. https://doi.org/10.3390/jrfm15040170
Sarwat, S., Iqbal, D., Durrani, B. A., Shaikh, K. H., & Liaquat, F. (2017). Impact of working capital management on the profitability of firms: Case of Pakistan’s cement sector. Journal of Advanced Management Science, 5(3), 238-244, DOI: 10.18178/joams.5.3.238-244
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting horizons, 17, 97-110.
Shahzad, F., Fareed, Z., & Zulfiqar, B. (2015). Impact of working capital management on firm’s profitability: A case study of cement industry of Pakistan. European Researcher, (2), 86-93. DOI: 10.13187/er.2015.91.86
Singhania, M., & Seth, A. (2010). Financial leverage and investment opportunities in India: An empirical study. International research Journal of finance and economics, 40(2), 215-226.
Suwaidan, S., Mishiel, W. H., Alrabadi, D., & Awad, M.H.T. (2015). The Impact of Investment Opportunities on Capital Structure: An Empirical Study of the Industrial Companies Listed in Amman Stock Exchange. Arab Journal of Administration, 35(1), https://digitalcommons.aaru.edu.jo/aja/vol35/iss1/13.
Syeda, R. (2021). Impact of working capital management on profitability: A case study of trading companies. Account. Financ. Innov. DOI: 10.5772/intechopen.99912.
Yuliani, Z., Sudarma, D., & Solimun, M. (2012). Diversification, investment opportunity set, environmental dynamics and firm value (empirical study of manufacturing sectors in Indonesia Stock Exchange). IOSR Journal of Business and Management (IOSR-JBM), 6(4), 01-15.