The purpose of this study was to determine whether corporate governance is an important and effective technique for enhancing investors’ confidence in existing and prospective companies and for creating opportunities for safe investment in Yemen. A survey was conducted among certified public accountants to assess the importance of corporate governance. We employed regression analysis to test our hypothesis. According to the results of the study, corporate governance is an essential component of success for companies, and those firms that apply corporate governance best practices are highly regarded. Additionally, the findings suggest that regulators, policymakers, and standard-setters should raise awareness of the importance of protecting shareholders’ rights by providing seminars and courses for Yemeni media, unions, and professional associations. Moreover, in an environment of uncertainty there is a reluctance to invest and a prevalent tendency to invest in real estate. Furthermore, the results indicate that corporate governance is not practiced by all companies but only to a limited extent by some joint-stock companies. Most of the Yemeni companies that have adopted CG are joint-stock companies, so investors prefer to invest in these companies. The findings of this study provide valuable insights for regulators, practitioners, and academicians. We recommend that this survey be extended to a larger sample, including supervisory managers of companies. This study provides an insightful contribution, because it clarifies the importance of corporate governance for Yemeni investors and investee companies.

The main objective of this research is to address knowledge dimension of human capital in insurance sector in Jordan. There is an urgent need for studies on human capital, including intellectual capital (IC). After a thorough review of the research literature, the researchers were able to develop a questionnaire to apply to insurance companies in Jordan. In this study, the sample of 30 companies has been randomly selected from Amman, Zarqa, and Irbid in the insurance sector in Jordan. Means, SD, ANOVA analysis, and “Tukey Test” were used. Multiple regression was extracted for the first hypothesis, for subhypothesis simple regression is used. For the correlation indicator, we used Multicollinearity, finally Stepwise Regression was used. The values of the calculated t‐ratios for the staff position show that the nonsupervisory staff feel more than the supervisory staff in Staff Recruitment and Job Environment variables. And the supervisory staff feel more than the nonsupervisory staff in Staff Development. The values of the calculated t‐ratios for the gender show that the male staff feel more than the female staff in Staff Recruitment and Job Environment variables. And the female staff feel more than the male staff in Staff Development. The values of the calculated F‐ratios for each of the factors affecting knowledge dimension of the investment in human capital high and it can be concluded that there is significant statistical evidence that differences between factors exist according to the staff Work Place in variables Staff Recruitment, Job Environment, and Staff Development. Result of the test showed that staff who's working in Irbid feel in Staff Recruitment variable more than staff who's working in Zarqa. And the staff who's working in Zarqa feel in Staff Development variable more than staff who's working in Amman.

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