Ghaleb Mohammad Abu Rumman

Ghaleb Mohammad Abu Rumman
University of Jordan | UJ · Department of Accounting

Doctor of Accounting

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15
Publications
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66
Citations

Publications

Publications (15)
Article
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How to cite this paper: Abu Rumman, G., AlKhalialeh, M., Zaidan, H., Abdeldayem, B., & Mowafi, O. (2024). The usefulness of comprehensive income in predicting future performance: Evidence from the developing market. Based on the original study of Dhaliwal et al. (1999), this study examines empirically the usefulness of comprehensive income (CI) in...
Preprint
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How to cite this paper: Rumman, G. A., AlKhalialeh, M., Zaidan, H., Abdeldayem, B., Based on the original study of Dhaliwal et al. (1999), this study examines empirically the usefulness of comprehensive income (CI) in predicting firms' future performance comparing to net income (NI), using Jordanian firms listed in the Amman Stock Exchange (ASE) du...
Article
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The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jo...
Article
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This study examined empirically the earnings management practices of Jordanian firms during the financial crisis. The study used a sample of 568 observations (firm-year) related to 71 non-financial firms listed in Amman Stock Exchange (ASE) over the 8-year period (2005-2012). Correlation and OLS regression analyses are used to test the study's pred...
Article
Full-text available
Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the hypotheses on 182 academic taxpayers working in Public Universities in Jordan. Findings: The fi...
Article
Full-text available
This study examined the market reaction to profitability by discussing the impact of dividends yield (DY) and earnings yield (EY) based on leverage (LVRG), as a control variable, on stocks’ prices (SP) of the industrial companies listed on Amman Stock Exchange (ASE), for the whole sample and the two subsamples (low and high leveraged companies). Fo...
Chapter
Abstract This paper attempts to determine if intellectual capital (IC) has an impact on firm performance in the industrial companies in Jordan. A quantitative approach was used, with value-added intellectual coefficient (VAICTM) methodology of IC measurement. Secondary data were used in measuring the study variables. The relationship between VAICTM...
Article
The study aimed to identify the impact of corporate governance upon the performance level of Jordanian public joint stock industrial companies through using the balanced scorecard. The population of the current study consists of financial managers who were working in Jordanian public joint stock industrial companies. The number of those companies i...
Article
Full-text available
The study aimed to identify the impact of corporate governance upon the performance level of Jordanian public joint stock industrial companies through using the balanced scorecard. The population of the current study consists of financial managers who were working in Jordanian public joint stock industrial companies. The number of those companies i...
Article
Full-text available
The purpose of this paper is to examine the association between the Environmental Strategy (ES) and Environmental Management Accounting (EMA) usage. It also aims to consider the effect of EMA usage on the organizational performance. A research framework was developed based on the contingency theory. Data were collected via questionnaires distribute...
Article
Full-text available
The purpose of the study was to identify if the financial ratios of Jordanian industrial companies remained stable across sector and over time. The study used six financial ratios from fifty-six companies across six sectors with financial information from 2010 to 2014. A two way multivariate analysis of variance was performed to identify the stabil...
Article
Full-text available
Product Innovation, especially New Product Development (NPD) is critical for the continued success, development, and long-term growth of a company. Despite extensive research on how to achieve NPD success, NPD process remains a difficult and a highly risky venture. The research was conducted to investigate factors that affect NPD in the Jordanian p...
Article
Full-text available
Product Innovation, especially New Product Development (NPD) is critical for the continued success, development, and long-term growth of a company. Despite extensive research on how to achieve NPD success, NPD process remains a difficult and a highly risky venture. The research was conducted to investigate factors that affect NPD in the Jordanian p...
Conference Paper
The numerous published theoretical and empirical papers have kept dividend policy in its prominent status in the corporate finance literature. Much of the empirical research, however, has been applied on companies listed on advanced stock markets. This paper examines the dividend policy of industrial and financial companies which are listed on the...

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