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.

Jordan's banking industry has expanded significantly, and various Jordanian banks are now more competitive than ever. Therefore, all Jordanian banks strive to gain a greater competitive edge by luring more clients. In this context, Jordanian Islamic banks sought to strengthen their competitive advantage by offering high-quality banking services, luring highly experienced employees, and equipping them with a capable system of incentives and rewards to boost their performance. It has been suggested that monetary and non-monetary incentives could be used to address these issues. In order to evaluate the effects of incentives on the employees who worked in the Islamic Bank's branches in Jordan, the study set out to conduct a systematic review and analysis. Partial least squares (PLS) analysis was used to gather data that had been gathered through a survey method using questionnaires that were completed by 73 respondents. Simple linear regression (SLR) was used to assess how incentives affect performance. The results of the study revealed a statistically significant positive effect of monetary and non-monetary incentives on performance. In order to implement a fair incentive policy that has an impact on raising employee performance, and added value Islamic banks need to review their system of moral and financial rewards. Giving bonuses, recognizing outstanding employees, providing the ideal employee with monthly annual health benefits, and expressing gratitude and expressing gratitude and appreciation to others. Future knowledge in the field of management accounting will benefit from this study's contribution, which focuses on the existence of the principles based on the performance system, a distinctive and original compensation scheme that has unmistakably aided bank expansion.

Purpose: The worldwide COVID-19 pandemic will undoubtedly harm the world economy, according to the majority of economists, even though it is impossible to estimate the economic harm it will cause. This paper examines the Corona pandemic's economic effects on Jordan's tourism industry.   Theoretical Framework: In light of the changes that the world went through as a result of the Corona pandemic and its economic and social repercussions on most countries of the world, The industry of tourism and travel has been devastated by the Corona pandemic to a much greater extent than previous studies have suggested, and the recovery process is taking longer than the anticipated 10-month average recovery time. In order to ensure the expansion of the tourism sector's operational sustainability and capacity, both private and government procedures support needs to be coordinated.   Design/methodology/approach: By studying the monthly tourism income and the variables affecting it, such as the number of travelers coming to Jordanian airports, the number of booked hotel rooms, the number of overnight tourists and one-day visitors, and tourism spending, which is mainly affected by the number of Jordanians leaving the country for tourism purposes, using monthly data for the period from 2017 to the end of 2020.   Findings: The study showed the enormous effects of the Corona crisis on the tourism sector, as tourism income decreased by more than From 3 billion JOD, and the rate of decline in tourism income and spending for the year 2020 was more than 70% which resulted from a decrease in all variables affecting them at high rates that reached 100% in some months that witnessed complete closures.   Research, Practical & Social implications: This paper Focus on the tourism industry sectors. The Chow Breakpoint test was applied to look at the crisis's starting point and determine whether there was a structural change. In this test, the data was split into two sub-samples (pre-crisis from 1/2017 to 2/2020 and the second period from 3/2020 to 12/2020) in order to see if there were any significant differences between the two periods, which determine whether there is a structural change or not. The test contrasts the squared remainders of each subsample equation and the entire sample equation.   Originality/value: A disease known as Corona (COVID-19) has recently taken over the world. As a result of industrial closure projects, this disease has forced changes in the industry's performance and operations, adding to the study's originality and raising important questions about its recovery implications. About Jordan's tourism industry. The knowledge gap between economic science and the general public is characterized and critically analyzed in this paper after COVID-19.