The present study showed the level, causes, and risk factors of NNM in Jordan. It showed also that a large proportion of NNDs are preventable or possibly preventable. Providing optimal intrapartum, and immediate postpartum care is likely to result in avoidance of a large proportion of NNDs.
This study aimed to investigate the effect of political crises on income smoothing behavior in non-financial firms listed on Amman Stock Exchange (ASE) during the period 2006-2015. Chi-Square, Correlation and Logistic Regression tests indicated that income smoothing practice exists, and is more likely in the periods of political crises. Results also indicated no effects of the firm size, return on assets (ROA) and financial leverage on income smoothing behavior, but it could not reveal an ultimate result concerning the effect of the firm sector.
This study investigated the effect of ownership structure on the dividend policy of the financial firms listed on Amman Stock Exchange (ASE) for the period 2014-2016. The results indicated a positive relationship between dividend and institutional, managerial, and foreign ownership, and negative relationship between dividend and ownership concentration. The result also indicated that a large portion of the ownership is in the hand of the instructions and the board of directors, and the ownership is not highly concentrated.
This study extends Obaidat (2016) and Mohan & John (2011) studies by investigating the accounting information that is considered more value relevant for individual investors in Amman Stock Exchange (ASE), emphasizing earning and cash flows information. In addition, the study examined if investors have the time and abilities to assess the accounting information. Finally, this study measured the degree of consensus among different types of investors concerning the issues investigated. The results indicated that investors perceive all accounting information to be value relevant and considered it to be complementary to each other, where the most value relevant information was the financial risk followed by previous earning, liquidity, expected earning, and market stock price. The results indicated that the value relevance of earning information is superior to the value relevance of cash flow information. The study documented that investors have the time and abilities to assess the value relevance of accounting information.
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