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  • 1
    Online Resource
    Online Resource
    Does the audit quality have any moderating impact on the relationship between ownership structure and dividends? Evidence from Jordan
    Growing Science ; 2023
    In:  Uncertain Supply Chain Management Vol. 11, No. 4 ( 2023), p. 1789-1800
    Details
    In: Uncertain Supply Chain Management, Growing Science, Vol. 11, No. 4 ( 2023), p. 1789-1800
    Abstract: The article aims at investigating whether audit quality impacts the relationship between ownership structure and dividends in companies listed on the Amman Stock Exchange (ASE). The article is constructed on the analysis of time-series–cross-section (TSCS) (Panel Data). The study sample comprises 34 companies listed on the Amman Stock Exchange between 2016 and 2021. The study sample’s content of the financial reports is analyzed to attain appropriate data for the study. The Findings indicate that family ownership and ownership of board members negatively impact dividends. In contrast, institutional ownership and concentrated ownership positively impact dividends, as no effect of foreign ownership is found on dividends. By introducing audit quality as a modified variable on the relationship between ownership structure and dividends, the findings demonstrate that audit quality positively enhances and strengthens this relationship. This article with its results is of great significance to future stockholders and shareholders, as they help in selecting companies capable of distributing higher dividends than other companies and achieving satisfactory investment returns. The findings of the study also focus on the significance of audit quality as a guarantor for regulating the relationship between forms of ownership structure and the distribution of dividends. This study is regarded among the little research investigating the factors that would impact the relationship between ownership structure and dividends. This article plays a key role in bridging the research gap related to the lack of studies dealing with the relationship between ownership structure and dividends in emerging markets.
    Type of Medium: Online Resource
    ISSN: 2291-6822 , 2291-6830
    URL: Article
    DOI: 10.5267/j.uscm.2023.6.012
    Language: Unknown
    Publisher: Growing Science
    Publication Date: 2023
    detail.hit.zdb_id: 2783136-X
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  • 2
    Online Resource
    Online Resource
    The effect of financial policy and capital assets on firm performance: Evidence from service companies listed on the Amman Stock Exchange
    Growing Science ; 2021
    In:  Accounting ( 2021), p. 917-924
    Details
    In: Accounting, Growing Science, ( 2021), p. 917-924
    Abstract: 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.
    Type of Medium: Online Resource
    ISSN: 2369-7393 , 2369-7407
    URL: Article
    DOI: 10.5267/j.ac.2021.1.016
    Language: Unknown
    Publisher: Growing Science
    Publication Date: 2021
    detail.hit.zdb_id: 2854229-0
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  • 3
    Online Resource
    Online Resource
    DOES THE BOARD INDEPENDENCE INFLUENCE THE ASSOCIATION BETWEEN RISK DISCLOSURE AND FIRM VALUE? EVIDENCE FROM JORDAN
    Maya Global Education Society ; 2020
    In:  Humanities & Social Sciences Reviews Vol. 8, No. 4 ( 2020-07-04), p. 46-54
    Details
    In: Humanities & Social Sciences Reviews, Maya Global Education Society, Vol. 8, No. 4 ( 2020-07-04), p. 46-54
    Abstract: Purpose of the study: This paper aimed to investigate the influence of risk disclosure on corporate value and investigate whether the effect of risk disclosure on corporate value is moderated by the level of independence of boards of directors. Methodology: Using an analysis of annual reports, the study depended on a set of balanced panel data derived from 13 banks listed on the “Amman Stock Exchange” (ASE) from 2014 to 2018. Main Findings: The empirical results indicated that the association between risk disclosure and the corporate value was significant but negative. To examine the influence of the moderating variable, hierarchical regression models were used. The results regarding the moderating effect indicate that board independence (BI) positively moderated the association between risk disclosure and corporate value. Applications of this study: The findings of this article can provide insights into the association between risk disclosure and corporate value and the moderating influence of the board of directors' independence on this relationship. Novelty/Originality of this study: This study is particularly beneficial for understanding the importance of risk disclosure between the management and stakeholders as well as understanding the importance of the board of director composition in enhancing the influence of risk disclosure on corporate value. Moreover, this is the first study to investigate the moderating effect of board composition (represented by board independence) on the association between risk disclosure and corporate value.
    Type of Medium: Online Resource
    ISSN: 2395-6518
    URL: Article
    DOI: 10.18510/hssr.2020.846
    Language: Unknown
    Publisher: Maya Global Education Society
    Publication Date: 2020
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