This research examines the possible association between ownership structure and Jordanian industrial public shareholding companies’ dividend payout policy. The present study examines the payout behavior of dividends for Jordanian industrial public shareholding companies over the period 2005-2007. The results consistently support that there is positive and significant relation between foreign ownership structure and the dividends payout policy through Tobin’s Q. However, the results document significant relationship between foreign ownership structure, company size and debt ratio and dividends policy measured by return on assets (ROA).

Electrical vehicles are finding wide acceptance in the Jordanian transportation market; this has caused an accelerating shift in the emissions of greenhouse gases from the direct burning of fossil fuels consumed by the transportation sector towards the power generation sector. On the other hand, as electric vehicles gain more popularity, an extra load is added to the electrical power generation systems, raising essential concerns such as the capability of the power network to support this massive extra load and the increased emission of greenhouse gases caused by power plants. Studies show that Jordan’s weather is known for being bright, sunny, and very suitable for the generation of electric power from solar energy sources. Therefore, with an infrastructure that can support convenient off-grid charging, a huge burden will be taken off the national grid and the environment. Therefore, this work proposes a basic design for an off-grid PV-covered carport and presents a study of the economics and effectiveness of using such a system to charge electric vehicles owned by the students and employees of the Applied Science Private University. The study is based on actual solar irradiance data collected on-site during university working hours (8 a.m.–5 p.m.) to allow students and employees to charge their electric vehicles from an off-grid carport system while on campus. Space limitations for carport design, initial design cost, return on investment, and annual electricity consumption are discussed to demonstrate the benefits of such a system for both the consumer (convenience and low charging cost) and the power company provider (less load to maintain).

This paper examines the relationship between the extent of COVID-19 disclosure and various firm characteristics within annual reports of industrial companies listed on the Amman Stock Exchange in Jordan. The authors employed a disclosure index to assess corporate COVID-19 disclosures within the narrative sections of annual reports. Ordinary least squares (OLS) regression was employed to investigate the factors influencing the voluntary COVID-19 disclosure among industrial companies. Regression analysis results show a positive relationship between COVID-19 disclosure and factors such as leverage, firm performance and firm age. The significance of uncertainty related to COVID-19 disclosure in annual reports is expected to persist in the coming years. Policymakers should encourage voluntary disclosure as a tool to improve corporate transparency, investor trust, and crisis awareness. The findings provide valuable guidance for firm management on the importance of maintaining transparency in disclosures among significant challenges and uncertainty. These findings are relevant for governments, shareholders, policymakers, suppliers, and creditors. The findings provide constructive insights for corporate managers and the ASE in enhancing corporate disclosure and transparency during future financial crises.

The main objective of the study is to investigate factors that may affect the CEO compensation in developing countries namely in Jordan. In order to achieve this objective, a sample of 266 industrial companies listed on the Amman Stock Exchange during the period 2005–2010 was used to examine the determinants of compensation of CEO. The findings of regression analysis revealed that CEO compensation is strongly affected by company’s size and CEO tenure, where CEOs with long tenure or in large firms are more compensated. Results also showed that the board of directors is influenced by the presence of the CEO among them in deciding his/her compensation. However, results revealed a significant inverse relationship between CEO age and CEO compensation. This result is largely consistent with many of the guidelines for improving corporate governance that have been recently promulgated by various groups.

The Extent of Accounting Ethics Education for Bachelor Students in Jordanian Universities

This study investigates whether agency cost affect companies’ demand for non-audit services (NAS). To achieve this objective the data is collected from the financial statements of a sample consists of 122 manufacturing and service corporations listed in Amman Stock Exchange (ASE) for the year 2010. The results showed that there is an impact of both size of the company and leverage on the demand for NAS and there is no impact of block holders’ ownership, size of audit firm, performance of the company and sector on the demand of NAS. By this, the results indicated that there is no impact of agency cost on the demand of NAS. Finally, the study recommends future studies to incorporate corporate governance variables to examine the effect of agency cost on non-audit services.