The main aim of this research is to investigate whether board diversity affect the accounting conservatism. This study depends on a panel data set drawn from 68 industrial firms listed on Amman Stock Exchange (ASE) for the period from 2013 to 2016. Four demographic characteristics of directors have been investigated, namely: gender diversity, education level, average age and nationality diversity. Accounting conservatism was measured by accrual-based conservatism. The results indicate that gender diversity, education level and nationality diversity are significantly positively correlated with accounting conservatism. However, the findings fail to reveal any significant effect for directors' age on accounting conservatism. The findings of this study assert that it is necessary to take board diversity (directors' demographic characteristics) into account when choosing board of directors members because demographic characteristics diversity influences directors' behavior to deal with different issues that are related to accounting principles.

This study aims to find out the relationship between the informational content for the accounting profit measurement (the percentage return on investment, working capital, the operating profits and earnings per share). For 8 consecutive years (2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013), this study had continued and it comprised of 30 industrial companies from the community's total 69 industrial companies listed in the Amman stock exchange market for the year ( 2014), this study showed no statistically significant relation to the variable working capital ratios factor in earnings per share. Meanwhile the other variables (percentage return on investment and operating profits percentage) had valuable relationship with the earnings per share in the Jordanian Public Shareholding industrial companies; moreover the study recommended that the Company's managers must pay attention to strengthening the working capital.

Purpose -This study tries to evaluate the status of environmental disclosure in the financial reports of the Jordanian mining and extraction listed shareholding companies. İn addition, the study focuses on identifying the barriers, which are facing these companies. Methodology -Thus, to attain the aim of this study, the needed data have been collected through using a questionnaire as well as a set of secondary data, which are available in the annual reports of the study's sample. Findings -As a result, the study showed that though all companies are presenting the environmental disclosure technique in their annual reports, however, the usage of this technique is uneven between the companies. Conclusion -The study concluded that the Jordanian industrial companies do not pay attention to the forms of environmental disclosure.

The Effect of Applying Hedge Accounting in Reducing Future Financial Risks in Jordanian Commercial Banks The study aimed to identify the effect of applying hedge accounting on reducing the future financial risks of the Jordanian commercial banks by using financial ratios to find a practical method of calculating the hedge with its three categories and to address the future financial risks of commercial banks in Jordan. The researchers used both the descriptive and analytical methods based on the financial statements and reports of the Jordanian commercial banks for the period (2012-2017), in addition of using financial indicators. The study community included the published financial statements of the Jordanian commercial banks before applying hedge accounting and after in accordance with the amendments to IFRS Standard No. 9, as well as the banks listed in the Amman Exchange Market for the period of study. The sample of the study included all Jordanian commercial banks that disclosed the application of hedge accounting in their annual financial statements. The study concluded that there is a strong correlation between cash flow hedges and reducing the financial risks of Jordanian commercial banks after the application of hedge accounting for the period (2012-2017), and that there is a strong correlation between fair value hedges and reducing the financial risks. The fair value hedges have an explanatory capacity to reduce the financial risk by 27.4%. This has been derived from the R2 value. There is a weak correlation between the net investments in foreign currencies and the financial risks. The study recommended the importance of maintaining the use of hedge accounting to achieve fairness and honest representation in the final financial statements to the benefit of internal and external users.