Search results

This study analyzes the impact of the procedures followed by the Central Bank of Jordan during the COVID-19 pandemic on the financial performance of Jordanian banks listed on the Amman Stock Exchange over the period (2019Q1–2021Q3).

The panel fixed effect model was used to measure the impact of each of the required reserve ratios and the deferred loans on the profitability of Jordanian banks represented by the return on total assets.

The results revealed a negative relationship at the significance level of 10% between the required reserve ratio and the return on total assets. Also, there is a negative relationship at the significance level of 5% between the deferred loans and the return on total assets.

The paper recommends the Central Bank of Jordan following a precautionary policy to encounter systematic risks that cannot be eliminated by using diversification.

With the severe impact of the Coronavirus pandemic on the overall economic performance of the national economic sectors and the subsequent negative impact on the living standard of society’s members, this study shows the government’s role represented by the procedures of its monetary authority (Central Bank of Jordan) to mitigate the effects of this pandemic, as well as measuring the impact of these procedures on the financial performance of Jordanian banks listed on the Amman Stock Exchange.

This study extends the current literature in the context of European countries by showing that women's participation on the board can enhance the financial performance of a company while moderated by many cultural factors.

This study examines 19 European countries throughout the period 2010–2020. The time-invariant or individual fixed-effect models are used.

The authors found that high power distance and masculinity undermine the impact of board gender diversity on firm performance. The gender-diverse board reports a statistically significant negative impact on return on asset (ROA) and return on equity (ROE) while moderated by the power distance index.

This research will be of significant value to the board directors, practitioners and the concerned authority who desire to polish up the firm performance of European countries that are governed by cultural norms.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

The purpose of this study is to investigate conceptually and empirically the direct and indirect relationships between university social responsibility (USR), university social innovation strategy (USIS) in terms of social awareness (SA), intention for social innovation (ISI), organisational structure for social innovation (SSI) and innovativeness in social value creation (ISVC) and gaining a sustainable competitive advantage (SCA) at quality-accredited faculties of an emerging market.

A conceptual model was presented and a mixed-methods approach was exploited to fill a research gap detected in strategic corporate social innovation literature. The authors formed a data collection team that contacted all the quality-accredited public and private/international faculties, of which 109 faculties in 11 Egyptian governorates responded and their quality units filled questionnaires that were analysed by structural equation modelling. For comprehensive understanding, qualitative interviews were set to gather data from managers/leaders and teaching staff working at those faculties in quality management and community engagement practices as well as students.

Results demonstrated that USR positively and significantly influenced SCA and USIS. Further, USIS (in terms of ISI, SSI and ISVC) positively and significantly influenced SCA. However, USIS (in terms of SA) had a positive yet insignificant influence on SCA. Indirectly, USIS was found to be partially mediating USR–SCA relationship.

University leaders/staff can gain insights on how to adopt differentiation strategies, which enable their institutions to shift from being just socially responsible to becoming socially innovative by presenting solutions to social, economic, cultural, environmental and health-care problems/challenges within their communities in general and during pandemics. This can be sustained through developing innovative quality-based processes/programmes/services related to education, research and community outreach that better serve social needs to be quality-accredited and unique over their rivals.

Satisfying social needs through promoting innovative processes/services can reinforce a favourable social change.

From a cross-disciplinary perspective, the authors interwove conceptually sparse literature of strategic, operations, knowledge capacity and innovation management that studied university social innovation research area. Also, to the best of the authors’ knowledge, this is the first research that examined empirically USR–USIS–SCA relationships of quality-accredited faculties in an emerging economy during Covid-19 pandemic.

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.

Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.

The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.

Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.

The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.

This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.