Ruaa Binsaddig

University of Business and Technology · Department of Finance

This study aimed to identify the expected impact of applying International Financial Reporting Standard No. 17 on the solvency and profitability of the insurance companies listed on the Amman Stock Exchange. The descriptive analytical approach was used to achieve the study's aim. The study used the questionnaire as a tool, where the study populatio...

Artificial Intelligence (AI) technology is emerging to aid in revolutionizing various aspects of our lives, mainly improving our day-to-day practices and enhancing efficiency and productivity. AI-backed technologies are also being implemented across multiple government agencies to assist them in streamlining the way they administer their functions,...

The rapid advancement of financial technology (FinTech) has revolutionized the banking industry, transformed traditional banking practices and reshaped the competitive landscape. This study investigates the impact of FinTech adoption on the competitiveness and performance of banks in Bahrain. By analyzing data from a range of sources, including fin...

This paper aims towards examining the impact of sustainability reporting on organizations performance illustrated in operational, financial and market performance. To fulfill the aim of this research, a literature review has been conducted on recent papers to examine the overall view of sustainability reporting. It is observed that opposing views o...

The advent of Robotic Process Automation (RPA) has initiated a paradigm shift within the accounting profession. This transformative technology enables the automation of repetitive and rule-based tasks that traditionally consumed a significant portion of an accountant’s time. RPA’s influence on the accounting sector is multifaceted, including enhanc...

The purpose of the study is to ascertain how artificial intelligence may affect Jordan's general budget preparation and policy-making processes. The study took a descriptive-analytical strategy, using survey research and questionnaire distribution to collect data and analyze it. The study's hypotheses were analyzed and put to the test using the pro...

The aim of this study is to investigate the extent of compliance of public industrial companies in Saudi Arabia with the application of corporate governance principles and to determine the impact of corporate governance on the control environment of these companies. To achieve the study's objective, the statistical package for social sciences (SPSS...

Corporate governance is an important component of business operations, especially in developing nations like Jordan where laws, regulations, and disclosure standards all have a significant impact on governance practices. This abstract offers a summary of corporate governance in developing nations in terms of legal frameworks, disclosure, and regula...

This paper aims to clarify the impact of the application of cyber-accounting (CA) on achieving the strategic objectives (ASO) in the banks listed on the Amman Stock Exchange (BLASÉ). The researcher Hand out (136) questionnaires to the study sample (manager, department director, department head) and (128) of them were retrieved, which is (89%). Upon...

The cornerstone for improving companies’ performance and strengthening their position in services is corporate social responsibility. Organizations must constantly strengthen their relationships with customers because the service sector is known for its high level of customer sensitivity. Offers and services are constantly presented to customers, e...

This research endeavors to ascertain the influence of free cash flows on the financial performance of commercial banks in Jordan. The study employs a descriptive-analytical methodology, wherein the investigators meticulously gathered data related to the independent variable—free cash flows and evaluated the associated changes in financial performan...

This study aims to identify the impact of applying the International Accounting Standard No. 36 (impairment in the value of assets) on the assessment of the enterprise's ability to continue in industrial companies listed on the Amman Stock Exchange, and to achieve the objectives of the study, the descriptive analytical approach is adopted, where th...

The present study aims at knowing the effect of applying forensic accounting techniques in revealing income smoothing practices in Jordanian commercial banks, where the study population consists of all (13) Jordanian commercial banks listed on the Amman Stock Exchange, during the period (2017–2021), and to achieve the objectives of the study, the a...

This study aims to clarify how artificial intelligence can reduce the risks associated with cloud accounting in Jordanian telecommunications companies. In order to achieve the study's objectives, a descriptive analytical approach was used. Using an electronic questionnaire, the researcher surveyed a sample of (100 general manager, deputy/assistant...

The present study aims to find out the extent to which Provisions and Reserves in the Jor-danian financial sector were affected by the Corona pandemic, especially that financial decisions and monetary policies directly affected this sector with the aim of increasing the amount of liquidity and supporting medium and small-sized companies. This is do...

This study aims to identify the impact of emotional intelligence on the effectiveness of decision-making in microfinance companies in Jordan, and each of the emotional intelli-gence was measured through four dimensions (self-awareness, self-regulation, social awareness, and motivation), and decision-making through three dimensions (the effective-ne...

The present study aims to find out the extent to which Provisions and Reserves in the Jor-danian financial sector were affected by the Corona pandemic, especially that financial decisions and monetary policies directly affected this sector with the aim of increasing the amount of liquidity and supporting medium and small-sized companies. This is do...

Although there is a significant gap in comprehensive research on FinTech ecosystems in emerging markets, it is evident that these regions hold immense potential for growth in the field of financial technology. This study explores the FinTech landscape of these markets, focusing on the opportunities and challenges that exist. We emphasize the necess...

Predicting trends in the stock market is becoming complex and uncertain. In response, various artificial intelligence solutions have emerged. A significant solution for predicting the trends of a stock’s volatile and chaotic nature is drawn from deep learning. The present study’s objective is to compare and predict the closing price of the NIFTY 50...

The study aimed to explore the impact of the national strategy for financial inclusion on the cost of capital and net income of small and medium-sized enterprises. A number of 50 small-sized companies and 48 medium-sized companies in the governorates of Amman and Zarqa were covered up in the study. Financial inclusion was measured through credit fa...

This research aims to study the impact on operational costs in companies after emerging technologies (ERP Systems) are implemented. This research also assesses whether such technologies affect the accounting function operational costs in companies after deployment. More specifically, the impact of ERP systems on the operational costs of accounting...

The study aimed to identify the nature and dimensions of digital accounting learning and to identify the foundations of the quality of accounting decision-making in light of the COVID-19 pandemic and the era of digitization. And determine the nature of the relationship between digital accounting learning and the quality of accounting decision durin...

Over the past decade, decentralized cryptocurrencies have gotten a lot of attention. With the creation of bitcoin in end of 2000s, bitcoin has created a disruption that has changed the power dynamic in money markets, that its results are still unknown to us, as their consciences are still to be seen in the future. The advancement in artificial inte...

The purpose of the paper is to observe whether Covid-19 pandemic had an effect on accounting education. Various literatures that were written in this context were analyzed. It was found that digitizing accounting information is accompanied with number of challenges to both students and the faculty. However, the transformation from traditional learn...

This research paper is intended to raise awareness of cybercrime on our daily transaction. In the introduction we will state brief issues that occurs during these threats and how it effects banks and other monetary firms. Lastly, we will give a few briefs on important definitions of Phishing, Malware and other sorts of risky viruses. In the body we...

Profitabilityisacriterionfordeterminingthehealthofabusiness,soweneedananalyticaltooltoevaluateit.Thecompanywillprofitmoreifitsinventoryandaccounts receivableturnoverratesincrease.Priorresearchidentifieddiscrepanciesbetweeninventories,receivables,andtotalassetturnover,aswellasprofitabilitymeasurementssuchasgrossprofitmargin(GPM)andnetprofitmargin(NP...

This article discusses the impact of the COVID-19 pandemic on the financial performance, credit risk and capital adequacy of the banks in the Middle East and North Africa (MENA) region, with the determinants of the banks’ financial performance before and during the pandemic investigated. The data were collected from the Orbis Bank Focus database an...

Purpose The purpose of this study is to investigate whether there is a relationship between women’s presence on boards of directors and companies’ financial performance and corporate social responsibility (CSR) disclosure and, if so, whether this relationship is positive, negative or neutral. Design/methodology/approach The research sample include...

The present study's primary goal is to examine selected financial risks and financial performance of commercial banks listed on the Bahrain Bourse from 2014 to 2021. However, as independent factors, chosen financial hazards include capital risk, liquidity, and bank size as a control variable, while financial performance as a dependent variable is a...

─ The objective of this study is to determine the relationship between activity ratios, namely Accounts Receivable Turnover, Inventory Turnover, and Total Assets Turnover, and profitability ratios, specifically gross profit margin, among Bahraini communication sector companies that traded on the Bahrain bourse during the study period (2012-2021).

This paper examines the determinants of capital structure for a comprehensive sample of Saudi Arabian firms from 2003 to 2010. We extend the predominantly Western based literature with a comparative analysis of the Western and Saudi Arabian Islamic Financial settings. This analysis reveals important differences leading us to hypothesize that capita...