Relationship between the application of IFRS and the accounting information quality in Jordan

Alawaqleh, Qasim Ahmad

doi:10.21511/imfi.17(4).2020.11

Cited by 3 publications

(2 citation statements)

References 23 publications

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“…This study used panel data analysis. Multiple regression was used to test hypotheses (Alawaqleh, 2020). The measure used for financial performance is the ROI ratio, while the first independent variable (Working Capital Management) was measured by using deposits to total assets, cash to assets, asset turnover, net loans to total assets, and current assets to total assets.…”

Section: Data Hypotheses and Methodsmentioning

confidence: 99%

“…Furthermore, the Deloof and Jegers (1996) reveals that the assessed profitability, which includes total operating income and an average of the accounts, has a good quality and competency relationship. Therefore, Boisjoly (2009) confirmed that the account management has been http://dx.doi.org/10.21511/bbs.16 (4).2021. 19 stressed on many companies for over 15 years.…”

Section: Working Capital Managementmentioning

confidence: 96%

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The effect of working capital management and credit management policy on Jordanian banks’ financial performance

AL-Zararee¹,

Almasria

Alawaqleh³

2022

Banks and Bank Systems

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This study investigated the impact of Working Capital Management (WCM) and Credit Management Policy (CMP) on the Financial Performance (FP) of Jordanian banks (JB). The study data were obtained from 16 Jordanian banks listed on the Amman Stock Exchange (ASE) between 2017 and 2020. The study used panel data to investigate the relationship between the two independent variables, WCM and CMP, and the dependent variable FP; 64 financial reports to Jordanian banks were analyzed to measure this relationship. To test hypotheses, multiple regression was used. The study found a statistically significant relationship between WCM and FP, and the independent variable was able to explain 34.1% of the changes that occur in the dependent variable. In addition, the outcome approved that there is a statistically significant relationship between CMP and FP. Furthermore, CMP explained about 41.8% of changes in the dependent variable. The findings of this study indicate support for the banks’ performance; a bank may need to lengthen client credit terms, prolong the cash transfer cycle, and require a more extended payment period when judging on WCM. Acknowledgment The publication of this research has been supported by the Deanship of Scientific Research and Graduate Studies at Philadelphia University – Jordan.

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Section: Data Hypotheses and Methodsmentioning

confidence: 99%

Section: Working Capital Managementmentioning

confidence: 96%

The effect of working capital management and credit management policy on Jordanian banks’ financial performance

AL-Zararee¹,

Almasria

Alawaqleh³

2022

Banks and Bank Systems

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The moderating role of IFRS in the relationship between risk management and financial disclosure in Jordanian banks

Alawaqleh¹,

Hamdan

Al-Jayousi

et al. 2022

Banks and Bank Systems

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This study investigated the impact of IFRS on the relationship between risk management and financial disclosure in Jordanian banks in light of the Covid-19 pandemic. The study data were collected from Jordanian banks’ financial reports with the help of panel data to measure IFRS and risk management. The study depended on daily data, at a rate of (256) trading days from March 3, 2020 until April 29, 2021. Also, the study used questionnaires to measure financial disclosure in addition to interviews with eight Jordanian bank managers. Multiple regression was used to test hypotheses. The study found a positive statistically significant relationship between risk management and financial disclosure. The relationship was portrayed by a coefficient of 0.315. The result also showed the moderating role of IFRS in such a relationship, the effect reached 0.696. The conclusions have implications for both theory and practice. In fact, the findings elucidated the connection between risk management, IFRS, and financial disclosure. Finally, Jordanian banks should focus on IFRS and risk management, enhanced management, and employee skills as recommendations in this study. Thus, Jordanian banks pay particular attention to IFRS and risk management in order to achieve profitability through financial disclosure. AcknowledgmentThe publication of this research has been supported by the Deanship of Scientific Research and Graduate Studies at Philadelphia University – Jordan.

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The impact of audit committee dimensions on financial reporting efficiency of limited partnership companies listed on the Amman Stock exchange

Ahmad Alawaqleh,

Aleqab,

Bsoul

et al. 2024

Investment Management and Financial Innovations

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Currently, the Jordanian economy needs more investment due to the growing financial deficit facing the Jordanian state. Therefore, this study came to increase investors' trust in financial reports issued by Jordanian companies to attract more investments. Based on that, this study will investigate the impact of audit committee dimensions on the efficiency of financial reports of limited partnership companies listed on the Amman Stock Exchange. The data were collected from financial reports issued by 52 limited partnership companies for the year 2021. The study used multiple regression to test the hypotheses. Based on the findings, audit committee dimensions explained the variation in financial reports' efficiency which reached 0.629. The audit committee members' size does not significantly affect the financial reports' efficiency. The significance reached 0.287. However, the knowledge of financial management has a significant positive effect on financial report efficiency; the significance reached 0.000 and the effect volume arrived at 0.699. Also, the findings showed that audit committee meetings have a greater effect on financial reporting efficiency than financial management knowledge. The impact was significantly positive, arriving at 0.790, while the significance reached 0.000. The main research conclusion is that limited partnership companies listed on the Amman Stock Exchange adopt corporate governance to achieve control effectiveness of audit committees to increase financial reporting efficiency to achieve more investments. AcknowledgmentThe publication of this research has been supported by the Deanship of Scientific Research and Graduate Studies at Philadelphia University – Jordan.

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Relationship between the application of IFRS and the accounting information quality in Jordan

Cited by 3 publications

References 23 publications

The effect of working capital management and credit management policy on Jordanian banks’ financial performance

The effect of working capital management and credit management policy on Jordanian banks’ financial performance

The moderating role of IFRS in the relationship between risk management and financial disclosure in Jordanian banks

The impact of audit committee dimensions on financial reporting efficiency of limited partnership companies listed on the Amman Stock exchange

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