The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks

Al-Nimer, Munther; Sleihat, Nimer; Abbadi, Haitham Al; Almahamid, Soud

doi:10.5539/ijbm.v7n14p76

Cited by 4 publications

(3 citation statements)

References 38 publications

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“…Jordanian Accounting Research: several studied which have been conducted by the researchers in the Jordanian accounting filed and most of them tackled the financial accounting aspects mainly the financial measurements and managerial accounting aspects for instance ; Al-Nimer et al, 2012 ;Warrad et al ,2013 ;Sleihat et al, 2013;Al-Nimer, 2013;Al-Nimer and Sleihat , 2015 ;and Al-Nimer, 2015). However, there is a lack of studies regarding the forensic audit and audit Professional in Jordan, therefore it will be a valuable contribution in the Jordanian context.…”

Section: Jordanian Independent Auditorsmentioning

confidence: 99%

The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan

Matarneh¹,

Moneim²,

Al-Nimer

2015

IJBM

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Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant's role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants' awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor's insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).

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Section: Jordanian Independent Auditorsmentioning

confidence: 99%

The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan

Matarneh¹,

Moneim²,

Al-Nimer

2015

IJBM

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“…We use return on assets (ROA) to compute the return rate of the household portfolio. Based on Heikal et al, (2014) and Al Nimer et al, (2015), we calculate ROA as follows:

ROA goodbreak= \frac{Annual net income}{Total assets}

Here, the total assets in the denominator represent the total financial assets held by a household in 2014, and the annual net income in the numerator is calculated as the total yearly income of all financial assets held by the household.…”

Section: Data Variables and Descriptive Statisticsmentioning

confidence: 99%

Information diversity and household portfolio diversification

Liu

Zhang

2022

Int. J Fin Econ

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This study focuses on the role of information diversity in household portfolio diversification, using data from the China Household Financial Survey. We first propose a novel information diversity index which incorporates both information channels and information fields (i.e., information topics people pay attention to). Subsequently, empirical tests demonstrate that information diversity significantly affects households' participation in stock, fund and insurance markets. We further construct a household portfolio diversification index and find that information diversity also has a significant positive effect on portfolio diversification. Furthermore, a positive relationship between information diversity and portfolio returns is confirmed. Finally, this study identifies the crucial role of economic and financial information; if this information is lacking, information diversity does not have the same positive impact in some cases.

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“…In addition, several studies have been conducted in order to measure the effect of different variables upon the financial performance, for instance; Sleihat et al (2012), Al-Nimer et al (2012), , Al-Nimer www.ccsenet.org/ibr International Business Research Vol. 8, No.…”

Section: Introduction To the Researchmentioning

confidence: 99%

The Impact of Marketing Strategy on Profitability in Medical Jordanian Corporations

Al-Nimer¹,

Qasem²,

AlAdham³

et al. 2015

IBR

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Marketing and advertising is a fundamental factor in the deployment of companies' name and increase their profits, Therefore, this study aimed to identify whether there is an impact between Marketing and advertising expenses and profitability in industrial medicines public shareholding companies listed in the Amman Stock Exchange.The sample of the study included the industrial pharmaceutical companies listed in the Amman Stock Exchange, during the period between 2009-2013. To achieve the purposes of the study, and to analyze the data extracted from the annual statements, the researcher used simple linear regression method.The results of the study showed an impact of marketing and advertising expenses on the profitability of the pharmaceutical companies.The paper provides a useful guide for the users of financial statements of Marketing and Advertising, since it provides information on possible effect on the company's performance. In addition, the paper fills an information gap by addressing a range of valuation issues on Marketing and Advertising and offers relevant information guidance to the users of financial statements.

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The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks

Cited by 4 publications

References 38 publications

The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan

The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan

Information diversity and household portfolio diversification

The Impact of Marketing Strategy on Profitability in Medical Jordanian Corporations

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