The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial banks. Data used in the current study was taken from the sustainability reports and the annual statements issued by The Arab Bank (2010-2014). The study concluded that there is a significant effect of the disclosure of the dimensions of all the sustainability reporting on the return on assets and the return on equit). The study recommended the need for Arab Bank to disclose the dimensions of sustainability dimension in accordance to the International disclosure Initiative (GRI, 2014).There is also a need for more disclosure of the accounting activities in annual statements to provide a clearer picture for the sustainability accounting statements and annual statements which reflect the Arab Bank concern with respect to sustain the community resources and its ability to Concern Going.

The main objective of the study was to identify the effect of the adoption of accounting theories (agency theory, signaling theory, theory of legitimacy, stockholders theory) in the disclosure of sustainability dimensions (economic dimension, environmental dimension, social dimension). To achieve the objective of the study, the sample of the study included Jordanian public shareholding companies which belong to the financial, industrial and service sectors. The study sample consisted of 20 public shareholding companies distributed among various sectors.The study found out that is a statistically significant effect on the adoption of accounting theories in the disclosure of sustainability dimensions when studying the dimensions combined. The study recommended the need to increasing the commitment of public shareholding companies to apply the principle of transparency and disclosure of their environmental, social and economic activities, as well as recommending the management of public shareholding companies to the necessity of diversity in the interests of all parties associated with them.

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This study aims to examine the influence of Capital Structure on Stock Returns in Industrial Jordanian companies listed in ASE. The data collected for 60 Industrial companies in the ASE listed during 2014 – 2018. The study concluded that the Long term debt to equity, Short term debt to equity, and total debt to total assets have a positive effect on stock return and the conclusions advise that industrial companies in Jordan must focus on short-term borrowing and reduce the long-term borrowing to avoid the company's inability to afford more interests.

This study investigates the influence of historical earnings and historical accrual accounting on projecting future cash flows. The sample consisted of 159 construction, energy, and property development companies from the main capital market of Malaysia. The compiled data of these companies spanned from 2015 to 2019 and was collected from the financial statements of the companies, including operating cash flows and earnings. The profit or loss statement and cash flow statement were used for calculating historic accrual accounting. Earnings, cash flow, and accrual accounting models were used as the basis for the regression model construction. The accounting data demonstrated that the prediction performance of the models was improved by the three-year lag. The previous two-year earnings and accrual accounting had positive and significant predictive power for forecasting future cash flows. Moreover, the past one- and two-year cash flows from operations significantly predicted future cash flows. These results are important for a sound understanding among academics and practitioners of the crux of historical earnings, operating cash flow, and accrual accounting. The findings can assist corporate leaders and management executives in tracking the sustainability and financial growth of an organization.