Mohammad Aladwan

• professor in Accounting
• University of Jordan

The current research is an attempt to contribute to the accounting standards framework by examining the contribution for adopting the new leasing standard IFRS 16 that replaced the previous IAS 17 for leasing to verify the extent to which the new standard imitates the market value of companies. The study investigation centred on detailed comparison...

This research examines irregularities and the rounding behavior of financial accounting figures (revenue and net income) within the context of 169 Jordanian firms listed in Amman Stock Exchange. The investigation employs Benford's Law to analyze the distribution patterns of the first and second digits of these financial metrics over the period span...

The current study was stimulated by the ongoing widespread debate about the effectiveness of monetary policy in improving economic performance. The study employed time series data obtained from the bulletins of the Central Bank of Jordan cover a period of 15 years from the third quarter of 2008 to the second quarter of 2023 with a total of 60 obser...

The current study aims to verify the influence of the practices of conservative accounting on financial adequacy measured by four measures, namely the return on assets (ROA), return on equity (ROE), earnings per share (EPS) and Tobin's Q expressed by price to book value (P-BV). The study model was adapted to include corporate governance variables a...

The study verifies the impact of strategical managerial accounting methods on organizational change for Jordanian companies. The study adopted a descriptive analysis methodology, where the study instrument was an organized questionnaire covering the axes of the study and distributed to a representative sample of employees working in institutions th...

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...

Article History Keywords Firm size Industrial companies Intangible assets Leverage Performance Return on assets. The purpose of this research is to determine how intangible asset declarations affected manufacturing companies listed on the Palestine Exchange in terms of p erformance throughout the years [2017-2021]. The study sample consisted of 13...

This study uses historical data and modern statistical models to forecast future Gross Domestic Product (GDP) in Jordan. The Wavelet Transformation model (WT) and Autoregressive Integrated Moving Average (ARIMA) model were applied to the time series data and yielded a best-fitting result of (2,1,1) for estimating GDP between 2022-2031. The study co...

This paper analyzes the impact of financial performance reported data on market value. The study was conducted on electricity companies for the period from 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 comp...

This study is designed to conclude if changes from historical cost model to fair value model have a probable impact on performance results and provide more realistic results for financial reporting. The research issue was addressed using a quantitative technique by examining the impact of fair value measurement for financial instruments on banks st...

The current investigation objects to equate the economic value added measure relative traditional measures of performance in accounting. Performance of companies was measured using traditional measures such as net income, cash flow from operations, free cash flow, and residual income and compared to the new recent generated method economic value ad...

The study objective is to inspect the influence of sustainability disclosed information on enhancing the quality of management financial decisions that based on financial reporting at middle east companies. An examination on 100 middle east companies was implemented by distributing 250 questionnaires to managers, accountants, and auditors. The expl...

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...

This study aims to verify the extent to which the tourism sector contributes to economic growth measured by gross domestic income (GDP) in emerging countries. This study relied on the applied research method through correlation, simple and multiple regression. The study sample consisted of all tourism companies in Jordan. Quarterly Cash flows of to...

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 sect...

The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire to (627) employees of (156) Jordanian companies that h...

Citation Information: Aladwan, M., Alsinglawi, Alhawatmeh & Almaharmeh, M. (2022). The implications of debt financing policy on firm's corporate performance. ABSTRACT The study aims to focus on establishing evidence for the impact of debt financing policy on firm corporate performance. The study employed correlative regression design using panel da...

Citation Information: Aladwan, M., Alsinglawi, Alhawatmeh & Almaharmeh, M. (2022). The implications of debt financing policy on firm's corporate performance. ABSTRACT The study aims to focus on establishing evidence for the impact of debt financing policy on firm corporate performance. The study employed correlative regression design using panel da...

The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire to (627) employees of (156) Jordanian companies that h...

The main aim of the study is to provide empirical evidence about the association between stock market exchange data and weighted price index. This research utilized monthly reported data from the Amman stock exchange market (ASE) and the Central Bank of Jordan (CBJ). The weighted price index was employed as the dependent variable and the independen...

The key purpose of the research is to provide scientific data on the association between fraud causes and false financial statements. The paper gave further insight into the applicability of Altman's z-score and Dechow f-score to the exposure of false financial statements by Jordanian industrial owners. The duration of research included the years f...

Purpose: The study aims to investigate the consistency of internal auditing practices with international internal auditing standards for Jordanian companies with government contributions. Design/Methodology/Approach: The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study obj...

The study aims to estimate and forecast earnings of the firms listed in Amman Stock exchange (ASE) using a time series data of earning per share (EPS) for the period from 1978 till 2016. The data has been extracted from firms' annual reports. A wavelet Transform (WT) decomposes the data and detects the fluctuations and outlay values. The parameters...

Gross Domestic Product (GDP) is the market value of the all goods and services that are produced within the country's national borders in a year, Our study aims to estimate and predict Jordanian's GDP using a time series data for the period from 1978 till 2017, the data has been taken from Jordanian's department of statistics, Minitab and Matlab st...

The main aim of the study is to provide empirical evidence about the association between accounting disclosures and market value of stock price. The study uses a sample of the accounting disclosures for a number of commercial banks listed in Amman Stock Exchange (ASE). These disclosures include; the market value of stock price (MVP) that represents...

The study aims to estimate and forecast earnings of the firms listed in Amman Stock exchange (ASE) using a time series data of earning per share (EPS) for the period from 1978 till 2016. The data has been extracted from firms' annual reports. A wavelet Transform (WT) decomposes the data and detects the fluctuations and outlay values. The parameters...

This study aims to examine the association between earning management and dividend policy. Industrial companies listed in Amman Stock Exchange (ASE) are used as a sample for the years from 2010 to 2016. The dividend policy (DP) measured by dividends (DPO) payout ratio while earnings management (EM) measured by discretionary accruals (DAER) and real...

The main aim of the study is to provide empirical evidence about the association between accounting disclosures and market value of stock price. The study uses a sample of the accounting disclosures for a number of commercial banks listed in Amman Stock Exchange (ASE). These disclosures include; the market value of stock price (MVP) that represents...

The adoption of International Financial Reporting Standards (IFRS) around the world is gaining popularity and Jordan not being an exception. This adoption brings about improvement in accountability and quality of accounting Information through a uniform set of standards for financial reporting. The objective of this paper is to examine whether the...

The study is aims to investigate the applicability of target costing methodology (TC) in Jordanian hotels industry. To achieve the study objectives the researcher employed a descriptive analytical method using a structured questionnaire addressed to managers in hotels departments such as marketing, accounting, design, research and development. A li...

The study is aims to examine whether the adoption of accounting measurement of AIS/IFRS standards has resulted in more relevant financial information for decision making or not. This study examines the use of fair value measurement on value of financial instruments to capture if there is any effect on the market value of financial companies. Ohlson...

The study seeks to investigate the effect of invisible intangible assets on volatility of stock prices as an important indicator of firm value. Valuations of volatility of share prices have become a major challenge for firms; several literature evidences suggests that firm value is not only restricted to physical assets value but also to non-physic...

This study is aimed to discuss and review the concept of environmental accounting and its contribution to sustainable development. The community started to place more pressure on government and companies to sustain their national resources and their environment. Therefore, almost all Companies started to work alongside with governments to solve the...

The study is aims to investigate the applicability of target costing methodology (TC) in Jordanian hotels industry. To achieve the study objectives the researcher employed a descriptive analytical method using a structured questionnaire addressed to managers in hotels departments such as marketing, accounting, design, research and development. A li...

The purpose of this paper is to investigate the financial performance of the insurance companies in Jordan, based on the selected financial data pre and post the implementation of the enacted motor Jordanian law 2001, and its amendments through the years 2010-2015. Financial performance was analyzed based on the data obtained from Jordanian insuran...

Abstract This study is aimed to investigate the applicability of applying balanced scorecard model in Aqaba Special Economic Zone Authority (ASEZA) from the view point of its employees whom involved in management particularly strategic management. The methodology of the study was a combination of literature review, and structured questionnaire that...

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...

The financial reporting in Jordan has witnessed significant improvements in the past twenty years; these improvements were a result from the adoption of the International Financial Reporting Standards (IFRS). The main objective of this study was to examine whether developments in financial reporting environment following the adoption of IFRS result...

ABSTRACT The main objective of this study is to investigate whether developments in financial reporting following the international financial reporting standards adoption resulted in financial statement information being more value relevant over time. This study focuses solely on quantitative methods and employs secondary data in addressing the res...

Abstract This study is aimed to investigate the effect of bank size on its profitability for Jordanian listed commercial banks within different size bank categories. Data for Jordanian commercial banks for the years from 2007 up to 2012 were used to classify banks for three categories according to their asset size, in respect to their Total Assets....