This study examines the impact of family ownership on tax avoidance decisions. This study further investigates the effects of corporate governance quality on the relationship between family ownership and tax avoidance. We construct a sample of non-financial firms listed on the ASE for the period 2015–2021. The results demonstrate that family-owned firms have high levels of tax avoidance. This result supports the private-benefit expropriation hypothesis. Regarding the mediating effect of corporate governance variables, the results suggest that large audit committees and audit committees that meet more frequently curb attempts by family owners to avoid paying tax.

The purpose of this research is to determine how intangible asset declarations affected manufacturing companies listed on the Palestine Exchange in terms of performance throughout the years [2017-2021]. The study sample consisted of 13 industrial companies listed on the Palestinian Stock Exchange, and in order to verify the study hypotheses, a descriptive analytical approach was followed. Several statistical methods were used, such as random effect analysis. After conducting the required tests, the results of the tests showed that the intangible assets do not have an effective impact on the performance of the companies that were studied, as the relationship was negative and it was not proven that the intangibility of assets had any positive results. However, it was found that leverage has a positive effect on the performance of these companies. The study recommended that the approaches for service and industrial companies should be improved and developed to enhance the level of performance in accordance with developments that occurred in the financial market.

This study examined the company’s characteristics that affect the capital structure of insurance companies in Jordan. The study has employed panel regression model in investigating the capital structure of insurance companies using financial statements data of 23 companies covering the period 2010-2014. The results showed that both the static trade-off and pecking order theories are important in explaining the capital structure of insurance companies in Jordan. Company’s characteristics: size, profitability, tangibility, growth and risk were statistically significant to capital structure. Based on multiple and single regression the results of the study showed a statistical significant relationship between characteristics of insurance companies and their capital structure. The results also revealed a significant negative relationship between capital structure and company’s size, profitability, growth and risk while tangibility was significantly positively correlated to capital structure.

This paper analyzes the impact of international oil price influence on the different economic sectors and GDP in middle east region for the period 2007 to 2021. The study also empirically analysis the mediation role for oil price on various economic sectors and on GDP. The empirical analysis involved testing the direct effect for oil prices on sectors by correlation, simple and multiple regression through Ordinary Least Square (OLS) in addition to screen graphically this effect on all sectors including GDP. The main findings may be summarized as follows: employing the causality examination for the interaction among oil prices and economic sectors growth confirmed the significant adverse effect for oil prices on all sectors and total GDP. On other hand outcomes of multiple regression fail to discover the adverse influence of oil values on the combined impact of all sectors on GDP. The results of multiple regression revealed that the major sectors that only contributes significantly to GDP are; the agriculture, industrial, trading and real estate sectors.

Purpose: This study aims to verify the impact for the solidity of accounting information system components on the knowledge robustness of accounting financial reports. the study anticipated to shed light and contribute to the ability of the interdependence, integration and homogeneity of the AIS components for providing financial reports enclose a useful knowledge for decision makers. Theoretical framework: The great development in the business environment and the need for complete, appropriate and transparent accounting knowledge and information to make various investment decisions, this need has become urgent to provide accurate and complete set of accounting reports through proficient accounting information systems. Design/methodology/approach: The study follows a quantitative research methodology by constructing a well-structured electronic questionnaire to survey 280 personnel from 70 Jordanian financial sector companies. The collected responses from sample then analyzed by arithmetic mean, simple and multiple regression to validate a set of predetermined hypotheses. Findings: The study results confirmed the availability for the six main elements of AIS in financial sector; knowledge robustness in financial reporting was also obtainable if AIS components are efficient The study also concluded that there is a single positive effect for each component of the accounting information system on the quality and coherence of financial reports. The results also affirmed the joint positive impact of all components of AIS on the knowledge robustness on financial reports.   Research, Practical & Social implications: The study conveyed several contributions to AIS literature; it revealed that proper information system fundamentals supports the financial knowledge of decision makers to conduct decisions. performance enhancement can be accomplished strengthening the accounting information system. AIS increases the transparency and reliability of reported outcomes and thus reduces the future uncertainties and risks. The availability for complete set AIS fundamentals empower the communication level among company divisions and facilitate the accessibility for data necessary for work. Originality/value: The value of the study is stemed from its topic which is considered from the few topics that conducted on this area in our middle east region and particularly Jordan; moreover, this study deeply examines the accounting information system availability and its status from the viewpoints of many professionals.

This paper analyzes the impact of financial performance reported data on market value. The study was conducted on electricity companies for the period 2011 to 2021. The study also empirically analysis the intervening role for oil and gas as operating costs on this relationship. The empirical analysis involved testing the direct effect for company size (TA), profitability (ROE), debt (DR), liquidity (CR) and oil and gas price (OG-P) as independent variables on market value measured by price to book value (P-BV) as dependent variable. Several statistical test were used in the study comprise correlation, simple and multiple regression through Ordinary Least Square (OLS) in order to verify the effect of independent and mediating variables on the dependent variable. The main findings based on correlation, simple and multiple regression can be summarized as follows: independent variables namely ROE, CR and the mediating variable OG-P were found statistically significant and justified the change in market value; other factors TA and DR failed to prove any effect on market value of companies. The oil and gas costs confirmed their impact on market value as single variables effect and joint variable effect.