Purpose: Family businesses cannot continue if they fail to enhance their strategic performance by creating sufficient value for their shareholders. This study explores how value-added intellectual capital (VAICTM) can enhance strategic performance (SP) by enhancing shareholder value added (SVA) of family businesses. Design/methodology/approach: The study depended on secondary data collected from (32) family firms listed on Amman Stock Exchange (ASE) for the period 2018–2023. Strategic financial performance was measured by shareholder value added (SVA). VAICTM was measured using Public’s (1998) model. The fixed effect model was used to estimate the study models. Findings: The ability to create value for family business shareholders is greatly influenced by intellectual capital (IC). The analysis results indicated that the added value of intellectual capital VAICTM with all its components contributes to enhancing strategic performance through the impact on the SVA. Practical implications: The outturns of this study can participate in directing the efforts of the ASE management to raise the level of intellectual capital value-added (VAICTM) of family businesses, to support the growth and development of these companies and improve their SP and sustainability. It also draws the attention of the family businesses’ management to enhance its ability to rely on measures that reflect SP. Originality/value: The impact of VAICTM on the SVA has not been studied in studies that have investigated the relationship between intellectual capital and family businesses performance. Previous studies focused on traditional financial performance measures, so this study focuses on VAICTM and its impact on SP represented by SVA.

Digital transformation refers to strategic activities undertaken by organizations to improve and simplify their process and even alter their business models with abreast to enhance firm performance. Thus, the aim of this study was to analyze the impact of digital transformation on organizational performance among the Jordanian commercial banks listed on the Amman Stock Exchange. The descriptive research design was used in this quantitative study. Primary data were collected to achieve the objectives of the study. The target population was employees (managers and non-managers) of Jordanian commercial banks listed on the Amman Stock Exchange. The sample size was selected using Krejcie and Morgan rule; after data cleaning procedures, the final sample of 282 respondents was used for final analysis. The study employed regression analysis to arrive at the results. The results confirm that digital transformation has a significant positive effect on customer experience and IT innovation. These results were significant at a 1% level. The results also confirm that digital transformation has a significant positive effect on firm performance, with a significance level of 1%. Moreover, the significant positive impact of customer experience and IT innovation was confirmed. Therefore, the significant positive impact of digital transformation on firm performance was found viz-a-viz direct as well as indirect route.

This study aims to analyze the effect of different corporate governance mechanisms on earnings management by focusing on Jordanian firms. As such, the study utilized data, and regression analysis of the scores included the coefficients of various corporate governance factors such as leverage, size, cash flow, firm growth, board size, board independence, and managerial ownership to determine the enjoyed effect on earnings management. The results show the significant correlation between regulations and corporate governance and its effects on earnings management. The coefficient of leverage, board size, board independence, and managerial ownership are statistically significant, signaling their effectiveness in maintaining low levels of earnings management; while high levels of cash flow are linked with high earnings management and constraints on the manager’s discretion, thus reducing earnings decision-making. Thus, it is seen that the role of corporate governance is crucial to ensure financial examination, which also serves to inform policymakers, stakeholders, and the public in Jordan and other democratic countries, and researchers to ensure fairness in accounting practice and that EM is reduced to the minimum.

This study investigates the impact of corporate governance components on intellectual capital performance in Jordanian banks. The research purpose is to gain insights into the relationship between various corporate governance components, including board size, board independence, CEO duality, and concentration of ownership, and their influence on intellectual capital efficiency. Ordinary Least Squares regression analysis is employed using data from 156 Jordanian banks by adding two control variables, total assets, and return on equity (ROE) to explore their potential influence. The obtained results reveal significant associations between certain corporate governance factors and intellectual capital efficiency. Ownership concentration demonstrates a direct and statistically relationship with IC performance, indicating that more concentrated ownership leads to improved management and utilization of intellectual capital resources. Additionally, return on equity shows a significant positive correlation with intellectual capital efficiency (Adj R2 was 22.5%). However, the study does not find significant relationships between board size, Chief Executive Officer (CEO) duality, and board independence with intellectual capital efficiency in Jordanian banks. These results suggest that the impact of these governance factors on IC performance may be more context-dependent and nuanced within the banking industry.

Tax avoidance and capital expenditure are critical financial strategies employed by banks to enhance profitability. Understanding their impact on bank financial performance is essential for policymakers and bank managers seeking to optimize financial strategies. This study is aimed to investigate the influence of tax avoidance (TAV) and capital expenditure on the financial performance of Jordanian banks, while exploring the moderating effect of firm size. Using regression analysis, the relationships between tax avoidance, capital expenditure, bank size, and bank financial performance were investigated. Financial data from Jordanian banks were utilized over a specified period. The study results refer that tax avoidance has a positive correlation with ROA (the correlation = 31.7%) and ROE (the correlation = 30.2%). The results reveal that tax avoidance significantly impacts bank financial performance, with banks employing tax avoidance strategies exhibiting higher returns on assets and equity. However, capital expenditure does not demonstrate a significant association with bank financial performance. Additionally, firm size does not moderate the link between TAV, capital expenditure, and bank financial performance. The non-significant impact of capital expenditure underscores the need for banks to explore alternative avenues for improving financial performance. These findings provide a valuable insight for policymakers and bank managers in devising effective financial strategies to optimize bank performance in the Jordanian context.