No abstract

The study aimed to show the of the analysis of financial statements on the efficiency of the financial performance of the industrial sector, whose companies are listed in the financial market in Jordan. The study relied on the analysis of the financial statements for the years 2016–2021 published in the financial market for the industrial sector, and the mediating element was the Corona delinquents. The study relied on the indicators of return on assets, debt ratio, value, and the equation of market value to book value. Among the most important results of the study, several industrial enterprises lacked financial data for the research years, so they were removed from the analysis. The descriptive process test revealed: in the years after and during the Corona pandemic, industrial enterprises’ total assets climbed by 12%. Variable net income after tax has increased by 55% in postcoronavirus years in Jordanian industrial public shareholding firms, and this is reflected positively in the shift in profits. The book value of the share for Jordanian industrial public shareholding companies remains stable. The Corona pandemic problem increases asset value and net profit for industrial public shareholding enterprises. Among its most important recommendations are the necessity of having disclosure laws for unusual items, such as the Corona pandemic, and the need for industrial companies to show the impact of the Corona pandemic by announcing their financial statements.

The study investigates the perceptions that small and medium sized businesses in Amman( Jordan) have towards the adoption of accounting information systems. The literature review reveals that performance and productivity are not directly influenced by accounting information systems. The research paper uses a cross sectional survey design with an interview to collect data. The study is limited to Amman (Jordan) due to monetary and time restrictions. The research paper reveals that the size of the organization and the education level influence the perception of survival without accounting information systems, while the size and position of the respondents determine influences the perception of cost in an organization.

Small and medium enterprises (SMEs) play an important role in any economy, especially in increasing Gross Domestic Product (GDP) and in addressing the problems of poverty and unemployment. In Jordan, these projects comprise about 90% of the total projects and occupy about 60% of the workforce and contribute about 50% of the GDP. However, they suffer greatly from the problem of providing the necessary funding to enable them to develop and continue. One of the most important sources of funding for these projects is the commercial banks. The study examined the real role played by these commercial banks in financing these projects in Jordan and found that commercial banks contribute only 10% of their total financing, this ratio is small and does not meet the purpose, The study found that commercial banks are reluctant to lend to small and medium enterprises for fear of failure of such projects and thus affect the volume of liquidity in banks. For these reasons, commercial banks do not offer any advantages to these projects either in terms of the interest rate or in terms of loan duration, grace periods, and guarantees. The results found that the state should intervene through the Central Bank and through the issuance of legislation through which commercial banks are guided to support such projects and increase the proportion of funding at the same time to protect the rights of depositors, and thus, achieve the goals of all parties.