Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine DOI
Suhaib Al-Khazaleh, Nemer Badwan, Ihab Sameer Qubbaj

et al.

Asian Review of Accounting, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 25, 2024

Purpose In light of the complex risk and transparency regulations, this paper investigates factors influencing level management disclosure by insurance firms in Jordan Palestine. The characteristics examined were ownership structure, which covers public, institutional on (RMD) utilizing ISO 31000, as well profitability, leverage, liquidity firm size. Design/methodology/approach To achieve aim study, a quantitative research methodology was used. Based total number observations, 232 purposeful annual observations for study sample collected between 2016 2023 10 companies listed Palestine stock exchange (Palestinian companies) with 80 19 Amman (Jordanian 152 observations. This uses panel data regression fixed effects models. By employing 2SLS approach, we comprehensively address main endogeneity concerns problems RMD Findings results show that is significantly influenced size an organization. Furthermore, not affected debt, public ownership, or liquidity, whereas business has favorable influence. Research limitations/implications findings may be generalizable to other countries because limitations Jordan. Study replication future studies should consider potential bias differences interpretation when qualitative methodologies evaluate RMD. Practical implications practical emphasize how crucial it investors, practitioners stakeholders choose are large have little linked high levels transparency. knowledge can offer investors important direction assessing possible risks within sector framework. recommends governments enact laws requiring according 31000:2018 standard, especially industry. Originality/value contributes literature illuminating relationship size, operating Therefore, large, relatively liquid strong disclosure. offers theoretical insights used guide research, improving understanding variables advancing scientific understanding.

Language: Английский

A Conceptual Framework for the Interplay of Leadership, Technology, Total Quality Management, and Sustainable Practices in Driving Organizational Performance and Innovation: A Multi-Sector Analysis DOI Creative Commons
Omar Al-Kasasbeh,

Mohmad Madadha

ORGANIZE Journal of Economics Management and Finance, Journal Year: 2025, Volume and Issue: 3(4), P. 262 - 280

Published: Jan. 13, 2025

In today’s rapidly evolving business landscape, organizations face the challenge of improving operational efficiency and fostering innovation while maintaining service quality employee well-being. This conceptual study develops a comprehensive framework that integrates leadership styles, technology integration, Total Quality Management (TQM), sustainable practices to drive organizational performance innovation. The draws on existing literature explore how transformational, servant, knowledge-oriented styles influence well-being, creativity, learning, these approaches moderate effects technological advancements, such as Business Intelligence (BI) tools blockchain. highlights role TQM in enhancing quality, customer satisfaction, retention, particularly sectors healthcare. Additionally, practices, including environmental human resource sustainability, are shown foster innovation, reduce costs, improve reputation. By focusing multi-sector contexts, developing economies, research provides insights into can achieve long-term growth competitiveness by integrating key elements. also suggests future directions, empirical validation framework, sector-specific studies, investigations emerging technologies. contributes growing body offering holistic approach understanding interconnectedness leadership, technology, TQM, sustainability driving success.

Language: Английский

Citations

0
The Nexus Between Green Finance, Green Energy, Green Technology, and Fintech: A Pathway to Sustainable Development DOI Creative Commons
Emre Esat Topaloğlu, Tuğba NUR, İlhan Ege

et al.

Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Journal Year: 2025, Volume and Issue: 56, P. 264 - 277

Published: April 30, 2025

Green finance, energy, technology, and fintech are essential drivers of a sustainable environment the promotion development. This study analyzes causal relationships among green indices. To ensure reliability our findings, we utilize daily data from reputable sources such as S&P Bond for Global Clean Energy Renewable Technology Kensho Future Payments Following objective, Vector Autoregressive Regression (VAR) model is constructed first, followed by Granger causality impulse response analysis. The results indicate bidirectional between finance energy well one-way to technology technology. Impulse analysis shows that index significant shock transmitter bond index. In contrast, findings suggest capital support vital promoting supporting

Language: Английский

Citations

0
Impact of corporate governance structure on performance of listed firms: empirical evidence from Palestine DOI

Mohammad Talalwa,

Fu’ad Magableh,

Nemer Badwan

et al.

Management & Sustainability An Arab Review, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 11, 2024

Purpose The purpose of this study is to investigate the influence corporate governance structure on a firm’s performance in Palestinian business environment between 2016 and 2023. specific developing economy main motivation emphasis investigation. Design/methodology/approach Data were gathered from 49 financial non-financial firms listed Palestine Stock Exchange While random fixed effects estimates utilized be most suitable for particular investigation, they used undertake data analysis procedure. employed two-stage least squares (2SLS) assess robustness correctness bolster findings subsequent implications. Findings show that return equity, measure performance, was positively but not significantly impacted by presence women executive boards companies. This suggests variable question had no bearing success firms. In terms moderating influence, link dual chief executives, institution ownership, government independent directors firm performance. Family ownership board size negative, significant impacts Research limitations/implications research limitations are it focuses exclusively manufacturing (PEX) over seven-year period, which limits its generalizability other industries regions. Furthermore, due lack data, model did account global diversity directors. Practical implications help managers understand how management structures impact provide regulatory authorities with insights into gender legislation Palestine. It enhancing company competitiveness capital acquisition improving information quality, building investor confidence, raising standards reforming systems. Originality/value contributes literature understanding affect firms, addressing gap market. one few studies examining during political turmoil, specifically focusing increased role boards.

Language: Английский

Citations

2
Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine DOI
Suhaib Al-Khazaleh, Nemer Badwan, Ihab Sameer Qubbaj

et al.

Asian Review of Accounting, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 25, 2024

Purpose In light of the complex risk and transparency regulations, this paper investigates factors influencing level management disclosure by insurance firms in Jordan Palestine. The characteristics examined were ownership structure, which covers public, institutional on (RMD) utilizing ISO 31000, as well profitability, leverage, liquidity firm size. Design/methodology/approach To achieve aim study, a quantitative research methodology was used. Based total number observations, 232 purposeful annual observations for study sample collected between 2016 2023 10 companies listed Palestine stock exchange (Palestinian companies) with 80 19 Amman (Jordanian 152 observations. This uses panel data regression fixed effects models. By employing 2SLS approach, we comprehensively address main endogeneity concerns problems RMD Findings results show that is significantly influenced size an organization. Furthermore, not affected debt, public ownership, or liquidity, whereas business has favorable influence. Research limitations/implications findings may be generalizable to other countries because limitations Jordan. Study replication future studies should consider potential bias differences interpretation when qualitative methodologies evaluate RMD. Practical implications practical emphasize how crucial it investors, practitioners stakeholders choose are large have little linked high levels transparency. knowledge can offer investors important direction assessing possible risks within sector framework. recommends governments enact laws requiring according 31000:2018 standard, especially industry. Originality/value contributes literature illuminating relationship size, operating Therefore, large, relatively liquid strong disclosure. offers theoretical insights used guide research, improving understanding variables advancing scientific understanding.

Language: Английский

Citations

1