Al-Balqa’s scientific contributions

Creative accounting is one of the biggest challenges facing the ethical framework of accounting, because of the accounting information that lacks the elements of control and transparency, and therefore the search for reliable and appropriate information for decision-making has become a real challenge that can be addressed through of corporate governance and audit committees. The main objective of the research is identifying the influence of corporate governance in limiting the practices of creative accounting by the existence of audit committees as a Moderating variable, a field study was conducted on the Jordanian industrial companies that are listed on the Stock Exchange of Amman, Jordan. To achieve the objectives of the study, the researcher developed a questionnaire and distributed among the study population consisting of financial managers and accountants using systematic random sampling. Data were collected and analyzed by relying on the Statistical Package for Social Sciences (SPSS) software. The study found that Corporate Governance in effects the Limiting of Practices Creative Accounting. And audit committees moderates the relationship that exists between Corporate Governance and Limiting of Practices Creative Accounting. In light of the results, hopefully In Companies should be motivated to put in place an effective corporate governance mechanism they will curtail creative accounting practices. In particular, the independence of the audit committee should be sacrosanct and compelled among the listed companies in Jordan.

This study aimed to explore the role of employees empowerment strategy (employee training, organizational confidence, job enrichment, and delegation of authority) in achieving organizational Ambidexterity (exploratory innovation, exploitative innovation, and flexible organizational structure), with the existence of creative behavior as a mediating variable at Jordanian telecom company's environment. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to Jordanian telecom company's After the statistical analysis of the questionnaire, appeared several key findings most important of which are creative behavior mediates the relationship between strategy of delegation of authority and flexible organizational structure although did not mediate the relationship between (employee training, organizational confidence, and job enrichment) and flexible organizational structure. Initially this study recommended that Theoretical and practical implication are considered.

The study aims to highlight the most important implications of the Corona pandemic on the financial performance of small, and medium businesses in Jordan by distributing a survey to a sample of small business owners. The study resulted in finding that the sales of 37% of businesses declined by more than 50% since the last quarter of 2019, and that 78% of them suffered from a 6-months decline in profits. 40% of the study sample believes that their business will be closed if the crisis continues because they cannot fulfill their financial obligations towards suppliers. Therefore, the study recommends taking measures to help those small, and medium businesses. Those measures can be applied by providing a range of financial facilities such as: postponing the installments of credit facilities for small businesses, providing tax and customs exemptions, and directing business owners and the parties concerned to work on postponing rent payments.

Budget deficit has a crucial impact on Jordanian's economic growth. This study applies Granger Causality Test, and Vector Error Correction model (VECM) to analyze Jordanian government budget during the period (1990-2018) by investigating the development of that budget deficit and the factors affecting it. Then, the researcher will use an econometrics model to measure and study the impact of the budget deficit on the economic growth in Jordan. For this purpose, both will be applied. Results reveal that there are several factors lead to an increase of the government's expenditures, such as different forms of military expenses, and to not keeping up with revenues to growth in expenditures for several reasons including, tax evasion, financial and administrative corruption, the incapability of collecting government's funds from different agencies that are bound to repayments, the increase of total governmental demands with the reduction of domestic product and tending to exporting, which negatively affect trade equilibrium and the budget of the government, one other factor is long-term loans that carry interests that lead to draining the country's economic capabilities. Moreover, the study finds that government budget deficit has no effect on economic growth. Also, there is a positive effect by economic growth on the Government budget deficit. The study model contains cointegration relationship among the variables, so VECM can be applied. The results show the error term in economic growth equation is not significant, meaning that economic growth in Jordan in the longer-term does not response to changes in Government budget deficit.

Moral law is based on a set of legal principles that are considered one of the most important characteristics of the exchange obligation, and aims to achieve circulation of the commercial paper and transfer the right fixed in it at the speed that serves commercial activity, and to ensure the greatest amount of confidence in the holder of the commercial paper that he will obtain its value on the maturity date. The exchange law means a set of rules mentioned in the commerce code related to the creation, circulation, and guarantee of commercial papers, and the fulfillment of their value, and the procedures to be followed upon refraining from such payment, and the statute of limitations resulting from it. It was called the exchange law because the bill, in particular, was originally created to implement the exchange contract. The characteristics of the exchange obligation can be attributed to a comprehensive idea that commercial paper cannot perform their various economic functions unless their circulation is easy and affordable, and the successive campaigners are assured that their value will be met on the due date, and this is why the law made the moratoria obligation an obligation of extreme cruelty to the debtor. Formally, independent of the fixed exchange obligations in the same paper, and abstract from the original relationship that led to its creation.

The objective of this study was to develop a liquidity risk measurement model for Islamic banks. Liquidity was calculated using a set of ratios: the investment ratio, the capital adequacy ratio, the financial performance ratio, asset return, and the equity return ratio. The study was based on a simple and multiple linear regression analysis, following the analytical and descriptive research method. This study included the three banks of Jordanian Islamic Bank, and only two banks in Jordan, Jordan Islamic Bank for Finance and Investment and the International Arab Bank, Safwa Islamic Bank, had been excluded due to the absence of sufficient data for the period under study. The study included the study population of Jordan Islamic Banks. The study recommended that islamic banks issue short-term Islamic financial instruments that tackle the issue of liquidity and use this for interest-free debt rather than the central bank, which is unable to deal with Islamic banks in cases of liquidity deficiency.

This research aims at identifying the legal system for claiming unfair competition to protect the trade name, because it is known that the trader has ownership right over his trade name, whereby he can prevent others from using it in the same type of trade he practices, and the trader who attacked his trade name by any act of Acts of Unfair Competition To file a claim called "Unlawful Competition" to claim for damages. The success of this case requires the availability of several conditions, and if these conditions exist and the court proves that there is an actual attack on the trade name, which would cause confusion and confusion among customers, the court may decide what it deems appropriate. In order to initiate an unfair competition, there must be a competition, the competition must have been conducted in an illegal manner, and that would cause harm to others.

This study aimed to examine the economic and financial determinants that affect the profitability of Jordanian Islamic banks, as this study was conducted on the three Jordanian Islamic banks during the time period (2012-2019). The study sample consists of three Islamic banks listed on the ASE and using the Panel data method. Where the study included the variable dependent on the profitability of Islamic banks measured by (average) return on assets and return on property right and independent variables of external determinants which are Inflation, money supply and internal determinants of capital adequacy and liquidity. The study included the dependent variable represented by the profitability of Islamic banks measured by (the rate of return on assets and the rate of return on equity) and the independent variables represented by the economic determinants, namely: inflation, money supply, and the financial determinants represented by the adequacy of capital and liquidity. The most prominent findings of the study are the presence of a negative and significant effect of the capital adequacy ratio, the presence of a positive and significant effect on the liquidity ratio, a positive and significant effect of the money supply and the absence of a significant effect of the inflation rate on the profitability of Islamic banks the rate of return on equity (ROE), in addition to the absence of a significant effect of the adequacy ratio. The absence of a significant effect of the liquidity ratio, the absence of a significant effect of the inflation rate, and the absence of a significant effect of the money supply on the profitability of Islamic banks the rate of return on assets (ROA).

Talent Management is characterized as the key cycle of utilizing human assets wanting to improve the business's worth and helping organizations arrive at their objectives by getting the correct ability ready and helping them develop their ideal capacities. Talent Management is a way to deal with Human Resources Management. HR is the association's essential wellspring of upper hand; a basic resource that is turning into an undeniably short gracefully. This paper hopes to clarify the essentialness of the move in HR chief's activities to join with the objectives of the affiliation, that require the obtainment of capacity since uncommon objectives need staggering workers. Moreover, those must be administered in non-standard ways, that enables them to perceive the usage of their endowments to achieve their destinations and focus on their affiliations.

The study aimed to indicate the most prominent components of the credit policy in Islamic banks of Jordan and to indicate the factors affecting those banks. The descriptive and analytical approach used SPSS to collect data through the design of a questionnaire distributed to the study sample and the study reaches the following results: There are no significant statistical differences in the components of the credit policy in Islamic banks of Jordan, from one bank to another. The following factors (the experience and competence of the bank's employees, the bank's financial resources, the nature of the bank's management) have a statistically significant impact on the credit policy of Islamic banks of Jordan. All factors accounted for 21.4% of the discrepancy in the bank's credit policies. The study made several recommendations, the most important of which were: The need for Islamic banks of Jordan to continue to develop and follow up their credit policy continuously. So be strong competition with traditional banks.