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The aim of this study is to measure the risk disclosure level and to determine the relationship between ownership structure dimensions (institutional ownership, foreign ownership and family ownership) and corporate risk disclosure in Jordan.

This study used a sample of 94 Jordanian listed firms from the Amman Stock Exchange for the period from 2014 to 2017. This study measured risk disclosure using the number of risk-related sentences in the annual report, while random effects regression was used for hypotheses testing.

The results revealed that family ownership has a negative effect on risk disclosure practices, but institutional ownership, foreign ownership, firm size and leverage have no significant effect on the risk disclosure level.

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

This study offers novel evidence detailing the impact of ownership structure toward corporate risk disclosure, its implementation in emerging markets following the minimal amount of scholarly efforts on the topic. To the best of the authors’ knowledge, this is the first examination of the impact of ownership structure on corporate risk disclosure. Thus, this study has important implications for the decisions of executives, policymakers, shareholders and lenders, as it enables them to better understand the linkage between ownership structure on corporate risk disclosure.

The direct nexus between board characteristics, earnings management (EM) practices and dividend payout is examined in this study, followed by an examination of the indirect mediation impact of EM practices in the nexus between board characteristics and dividend payout. It aims to provide new empirical evidence from the Jordanian market, which is an emerging market.

The study population consists of all service firms that were listed on the Amman Stock Exchange (ASE) between 2012 and 2019. Due to the lack of availability of their complete data during the period, four service firms were omitted from the population; hence, a sample of 43 service firms was acquired over the time frame (2012–2019), yielding a total of 344 firm-year observations. Moreover, panel data analysis was employed in this study, and data for the study were acquired from yearly reports as well as the ASE's database.

Based on the GMM estimator findings, board size and independence have a negative and significant influence on the EM, but CEO/chairman duality has a positive and significant impact. Simultaneously, the impacts of female representation on the board of directors and the number of board meetings were both positive but insignificant. The findings also found that four board characteristics, including board size, female representation on the board of directors, CEO/chairman duality and the number of board meetings, had a significant negative or positive effect on dividend payout, while board independence did not. Additional findings show that EM practices have a direct negative insignificant effect on dividend payout, whereas EM practices partially mediate the relationship between board characteristics and dividend payout.

The current study's limitation is that it only searched in Jordanian service firms listed on ASE from 2012 to 2019 to fulfill the study's objectives; thus, we urge that future work explores the study models for other sectors, whether in Jordan or other growing markets such as the Middle East and North Africa.

The findings of this study may be utilized by analysts, investors and other strategic decision-makers to enhance Jordan's financial market's efficiency and efficacy. These findings will improve policymakers' willingness to impose appropriate constraints, perhaps boosting Jordan's financial market performance and efficacy. These findings may also help investors make more enlightened judgments by utilizing board characteristics and EM factors that predict firm dividend policy.

Contradictions in the results of earlier investigations inspired the current study, with the findings filling a gap in the existing literature. This study differs from previous studies by constructing a novel research model and analyzing the mediating influence of EM in the nexus between board characteristics and dividend payout.

This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making.

The study uses a sample of 83 nonfinancial listed firms in ASE for the period from 2013 to 2019. Bankruptcy risk is measured using the Altman Z-score (1968). Accounting conservatism is measured using the accrual-based approach, and optimal business strategies are identified through cluster analysis.

The results indicate that accounting conservatism has a significant negative effect on bankruptcy risk. Increased application of accounting conservatism practices leads to a decrease in the level of bankruptcy risk. However, the type of business strategy adopted by firms does not have a significant impact on bankruptcy risk, suggesting that firms are not effectively implementing their strategies to mitigate this risk.

This study focuses on nonfinancial listed firms in the ASE, limiting the generalizability of the findings to other contexts. The study's findings contribute to the understanding of the role of accounting conservatism in reducing bankruptcy risk but highlight the need for further research on the effectiveness of business strategies in mitigating this risk.

This study lies in understanding of the role of accounting discretion in financial evaluations and emphasizes the importance of accounting conservatism as a tool for mitigating bankruptcy risk. The study's insights provide valuable guidance to practitioners, regulators and researchers in this field.

The study aims to investigate the influence of corporate governance practices on enhancing firm value in manufacturing industries in Bangladesh.

The study sample consists of 131 companies from 10 manufacturing industries listed in Dhaka stock exchange (DSE). Using the multiple regression method, the study analyzed 1,193 firm-year observations from 2012 to 2021.

The outcome reveals that managerial ownership, foreign ownership, ownership concentration, board size, board independence, board diligence and auditor quality have a significant positive influence on firm value. In contrast, audit committee size has no significant influence on firm value.

The practical implications of the current study demonstrated that good corporate governance creates value and must be invigorated for the interest of all stakeholders. Policymakers should formulate specific guidelines regarding firms' ownership structure and audit quality issues.

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm performance (FP) by using return on assets (ROA), return on equity (ROE) and earnings per shares (EPS). The study covers all firms being listed in Bahrain Bourse for two years which are 2020 and 2021. The results of the study show that having more directors in RC would significantly increase firm performance “ROE and EPS.” Further, having more females in RC would significantly increase firm performance “ROA.” In addition, having separate RC would significantly decrease firm performance “ROA and EPS.” Moreover, the independence of directors in RC and its frequent meetings has no significant impact on the firm’s performance. The results show that there is a need to re-evaluate the role of the RC and strengthen its effectiveness, as some of the variables examined by this study have an insignificant impact on a firm’s performance. Further, there is a need to allocate additional efforts and policies in developing corporate governance and RCs as well.

Corporate governance research suggests that board structure can impact organizational outcomes such as financial performance and executive remuneration. Agency theory posits that a board composed of independent directors and chaired by an independent chairperson can provide effective control over agency costs, while stewardship theory suggests that effective decision-making is facilitated when the board is chaired by the CEO and majority of directors are from the executive team. Empirical research into the association between board structure and performance in Jordan has provided mixed results, with no consensus supporting either theory. This study takes a different approach to researching the assumed association between board structure and performance by surveying directors’ perspectives on such assumed relationship between financial performance and four of boards’ characteristics (i.e., board independence, CEO duality, board size, and female ratio on board). Findings of this research indicate that Jordanian directors perceive a medium to strong association between financial performance and each of board independence, independent chair of board, and female ratio on board. However, directors of Jordanian boards perceive no association between financial performance and board size.

Existing theories on the determining factors of corporate investment decisions raise the importance of financial market imperfections in explaining investment behavior. Many factors have been proposed as drivers of investment, mainly in developed economies, while emerging countries have almost been neglected. The main purpose of this study is to examine the effect of financing constraints on the investment behavior of a small context, namely, Jordan, with an imperfect environment.

This study considers panel data regressions from the industrial companies traded at the Amman Stock Exchange with a total of 1,058 firm-year observations.

The results are able to demonstrate that business size, tangibility, market-to-book ratio, profitability, financial slack and leverage are major drivers of investment choices. The results support the importance of information asymmetry in explaining the investment behavior of firms. Nonetheless, the Q-theory is in place, as is firm agility.

Policies to reduce information asymmetry are immediately needed to help firms increase investments by providing them with access to training, technology and market information. They also should enhance the firms’ opportunities for growth. Moreover, they should make it easier for businesses to access financial slack, such as by improving access to credit and financial institutions. They also can work to improve the financial infrastructure to meet the financing needs of businesses. Finally, smaller businesses should be assisted by improving their ability to invest and grow.

To the best of the authors’ knowledge, this is one of the first studies, if any, to investigate this issue in a distinct environment. Despite the unique characteristics of Jordan, the findings are applicable to other countries that experience comparable political and economic circumstances because Jordan has traits common to many emerging nations.

The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance (SCP) and analyse the indirect impact of SCI on SCP by considering the mediating role of SCF within the manufacturing sector of Jordan.

This study used a quantitative approach to validate the study model. An online self-completed questionnaire was used to gather data from 219 participants from managers in various Jordanian manufacturing firms. SmartPLS software was used to perform structural equation modelling to test the formulated hypotheses.

Based on the findings of the study, firms in Jordan's manufacturing sector would benefit from developing an integrative and flexible supply chain to boost SCP in the present volatile, uncertain, complex and speculative market. In addition, SCP was significantly influenced by investments in supply chain management practices related to SCI and SCF. Moreover, SCF significantly moderated the relationship between SCI and SCP. Thus, SCI and SCF assisted firms in reaching their highest potential performance through increased productivity, decreased expenses and increased satisfaction of their customers.

The study employed a cross-sectional design using SCF as a single construct. Future research should look into the specific type of SCFs that have an immense effect on SCP and how these types are affected by the three types of SCI. Furthermore, future research ought to employ probability sampling techniques to improve the generalizability of results or using a longitudinal data-collection design. Finally, additional research should be conducted to validate the findings of this study by replicating it in other specific industries or countries.

The study fills an identified gap based on previous studies by exploring the linkages between SCI, SCF and SCP in the context of manufacturing sector. Moreover, based on the relational view theory, the study proposed an assessment mechanism for SCP for firms based on the link between three types of SCI and SCF.

The purpose of this paper is to develop a theoretical model that explains the impact of big data analytics capabilities (BDAC) on company's supply chain innovation capabilities and sustainable supply chain performance. BDAC is represented through two dimensions of big data technological capabilities (BDTC) and big data personal capabilities (BDPC). Moreover, the relationships between BDTC and BDPC with sustainable supply chain performance through the mediation effect of supply chain innovation capabilities are examined.

The study used a quantitative research approach. A survey of 400 Jordanian manufacturing companies was carried out to conduct this research. However, the responses of 207 managers were valid to be used in the analysis. In this study, the SmartPLS software was used to perform structural equation modeling using a partial least squares approach (PLS-SEM) and to examine the measurement and structural model's validity and reliability.

According to the results of this study, BDPC has a significant positive impact on supply chain innovation capabilities. Furthermore, the findings indicate that supply chain innovation capabilities are the most influential predictor of sustainable supply chain performance and act as a positive significant mediator in the relationship between BDPC and firm sustainable performance. Surprisingly, the study found that BDTC had no significant effect on supply chain innovation capabilities. Besides that, no significant relationship exists between BDTC and firm sustainable performance via the mediation effect of supply chain innovation capabilities.

This study provides an integrated research model that incorporates BDAC, supply chain innovation capabilities, and sustainable supply chain performance in order to analyze supply chain innovation and sustainable supply chain performance. This suggests that the scope of the study is broader in terms of predicting sustainable supply chain performance. As a result, the study intends to fill a gap in the literature by explaining how BDAC affects supply chain innovation capabilities and firms sustainable performance. In addition, the role of supply chain innovation capabilities as a mediator between BDAC and sustainable supply chain performance is investigated.

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.