This study investigates the relationship between financial reporting quality and earnings quality in Jordanian industrial companies. This paper used a survey-based approach, utilizing questionnaires to collect data from selected participants representing Jordanian industrial companies using SmartPLS 4. The study confirms a positive relationship between financial reporting and earnings quality in Jordanian industrial companies. Preparing accurate financial reports allows visualization of the company’s financial position and performance in accordance with accounting standards and disclosure practices. The findings offer valuable guidance to regulators, investors, and stakeholders in understanding the significance of financial reporting quality and its implications for evaluating financial performance and decision-making processes. In addition to promotes financial transparency and informed decision making in the Jordanian industrial sector. This study enhances understanding of the importance of financial reporting quality for ensuring reliable and accurate earnings information. The study’s PLS-SEM methodology also contributes to the methodological literature in this area.

This study is aimed to investigate the effect of economic variables on stuck return in Amman Financial markets and reflect to the research variables. Macroeconomics factors play an important role in the performance of the stock. Investors have an intention that fluctuation and forecast are easier if the research of market variables will be identified. For the case study, the Amman Stock Exchange has been taken in the following report. The research will focus on the effect of the interest rate, inflation, and bank interest rate on the floatation of stock. All the variable plays their important role in the movement of stock. Therefore, consequently, the change will be visible in different ways of the market. For this report, a study has been made of the data from the year 2005–2018. Multiple regression models and descriptive statics tools had been used through SPSS for clarification of concepts. The methodology of the research and interpretation of the results are discussed in the following report which helps in driving conclusions. Also, the return of stock was tending to be more fluctuating with the change in every variable. The variable of macroeconomics that was taken for research was GDP, inflation, bank interest rates of deposits. it was also concluded that GDP is directly and has a strong relation with returns of stock. As for inflation, the inverse relationship had been observed.

Fintech has emerged as a force of disruption in the reconfiguration of traditional financial services through technological innovation, while research on this domain remains fragmented. The present study tries to fill this literature gap by carrying out a bibliometric analysis of 494 Fintech-related articles indexed in the Web of Science Core Collection from 2001 to 2024. Using VOSviewer and RStudio, publication trends, citation networks, and the contributions of highly productive authors, institutions, and countries are presented. The findings show a rapid growth in Fintech research, especially during the pandemic period of Covid-19, with dominant themes being adoption factors, financial impacts, shadow banking, and technological development. Three important research trends identified in this study are: the economic impact of Fintech in emerging markets, the role of Fintech in capital markets, and improvements in disclosure and rating systems. These reflect the increasing importance of Fintech in enhancing financial inclusions, regulatory adaptation, and efficiency in markets. The results reveal gaps in current research, such as the need for further exploration of Fintech’s social implications in developing economies and its regulatory challenges. This study contributes to the literature by providing a comprehensive mapping of the Fintech research landscape, offering insights that are valuable to policymakers, financial institutions, and academics. The conclusions highlight the need for innovation, regulation, and investment strategies to support the sustainable growth of Fintech. In addition, the study proposes a future research agenda aimed at fostering more inclusive and efficient financial systems, particularly in emerging markets, thereby enhancing Fintech’s role in global financial markets.

This paper investigates the relationship between SDGs, FinTech adoption, and the quality of financial reporting in Jordanian Islamic banks. It examines the moderating effect of the regulatory environment using a quantitative research design. Data were collected through a structured questionnaire survey from 157 respondents, including financial managers, IT specialists, sustainability officers, and financial analysts from three Jordanian Islamic banks, selected using random sampling. The data were then analyzed using a Structural Equation Model (SEM). The results show that both SDG alignment and FinTech adoption positively and significantly influence the quality of financial reporting. Moreover, the effect of SDG orientation on financial reporting quality and sustainability practices is considerably moderated by the regulatory environment. The rapid integration of digital tools into reporting processes has also presented challenges. Technological and sustainability innovations have improved the quality of the information reported. While these innovations help enhance the quality of reporting, a strong regulatory framework is necessary to maintain the consistency and reliability of these improvements. This finding highlights the role of aligning the SDGs in improving financial reporting quality in Islamic banks through the adoption of FinTech. It also underscores the importance of regulatory frameworks to ensure these advancements are sustained. This paper includes documentation aimed at policymakers, regulators, and banking institutions, emphasizing the essential approach of continued focus on and investment in the digitization of infrastructure, regulatory excellence, and sustainable practices. This provides actionable guidance for improving the quality of financial reporting while promoting sustainability in the banking industry.

The study aimed to clarify the impact of external economic variables (inflation, growth and stock- market indicator), on the financial performance of the Conventional and Islamic banks, Also, the study makes a comparison between the Islamic and Conventional banks in Jordan. Statistically used E-views program to test the hypotheses. The study finds that there is a statistical significant effect of all the external economic variables on the performance of the Conventional banks. As for the Islamic banks, there was no statistical significant impact of inflation. The study recommends that conventional banks work to reduce dependence on interest rates in their investment activities.