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Purpose: Government levels may better fulfill the expanding expectations for public service governance, performance management, and accountability with the use of risk management backed by an integrated management accounting and control system. To explain how the risk management committee and risk disclosure affect bank value, this paper draws on agency theory and signaling theory, by using the market to book ratio (MTBR) to measure bank value.   Theoretical Framework: This article explains how the characteristics of risk management committees (RMCC) (size, independence, qualifications, meetings, executive membership, expertise, and dual membership) and voluntary risk disclosure influence each other on the value of Jordanian banks from 2014-2021.   Design/methodology/approach: The descriptive statistics of risk disclosure practices were calculated by the study sample using data from 18 banks collected between 2014 and 2021. The study variables' observations have an unbalanced distribution as well. 120 observations across all study variables are included in this paper. To calculate the bank value in this study, we use the Market to Book Ratio (MTBR). The regression analysis employed the multiple regression model.   Findings: The results indicate that risk management committee qualifications in accounting or finance significantly negatively affect bank value, while other variables  have a significant impact on the value of Jordanian banks, such as risk management committee expertise, risk management committee dual membership with the compensation committee, risk management committee independence, and executive membership in the composition of the risk management committee.   Originality/value:  This paper provides new empirical evidence in financial and accounting literature regarding the effect of the RMCC characteristics on Jordanian banks' value. Also, The main contribution of the paper is the discovery that the influence of an RMCC tends to encourage more disclosure of risk management to minimize risks.

The reported earnings and their prediction is one of the most important factors that are relied upon in determining the value of various investments, given that the higher the earnings, the greater the possibility of distributing profits, and accordingly, stock prices are determined in the financial markets. This study aims to examine the impact of earnings management on the firm value of Jordanian industrial companies listed on the Amman Stock Exchange for 2015-2019. This study used discretionary accruals according to the modified Jones model to measure earnings management. Tobin’s Q as well is used as a proxy to firm value. Furthermore, this study used firm size, firm age, and leverage as control variables. In analyzing data, STATA is used. The results showed that earnings management has a negative but insignificant impact on firm value. On the other hand, leverage has a significant and negative effect on firm value. Firm age has a positive but insignificant effect on firm value. Firm size has a negative and significant effect on firm value.

This empirical study aimed at tackling the effect of the Forward Ijarah (al-Ijarah al-Mawsufah fil al-Dhimmah (AIMAD)) 3 Determinants (religious, legal, administrative and financial) on financing the benefits of Travel and Transportation in Islamic Banks. The study relied on analytical method and also based on a questionnaire as a tool to collect data from 100 employees who work in Jordanian Islamic banks (Islamic International Arab Bank, Jordan Islamic Bank and Jordan Dubai Islamic Bank).The findings came as follows. The Islamic methods used in Islamic banks enhanced the competition with the traditional banks. This study also concluded the provision of applying efficiency of the Forward Ijarah for transportation and travel in Islamic banks. The study recommended Islamic banks sector in Jordan to adopt the Forward Ijarah formula to the product of the benefit of transport and travel as one of the investment fields that contribute to increase it and work to stimulate it, in addition to showing its role in achieving economic and social development.

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