Pub Date : 2018-12-31DOI: 10.35516/0338-017-001-001
ميلود برني ميلود برني, إلياس غقال إلياس غقال
{"title":"أثر نظم معلومات الموارد البشرية على الأداء الفردي للعاملين في المؤسسات الاقتصادية الجزائرية","authors":"ميلود برني ميلود برني, إلياس غقال إلياس غقال","doi":"10.35516/0338-017-001-001","DOIUrl":"https://doi.org/10.35516/0338-017-001-001","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121814325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-01-14DOI: 10.35516/0338-016-001-002
محمد الصغير قريشي
{"title":"مساهمة تطبيق ممارسات المسؤولية الاجتماعية في تعزيز سمعة منظمات الأعمال:, دراسة ميدانية لعينة من مشتركي شركات الاتصالات الخلوية العاملة في الجزائر","authors":"محمد الصغير قريشي","doi":"10.35516/0338-016-001-002","DOIUrl":"https://doi.org/10.35516/0338-016-001-002","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131376080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-12-31DOI: 10.35516/0338-015-004-005
محمود الشعار اسحق محمود الشعار اسحق, عواد محمد, أبو حسين الحارث أبو حسين الحارث
{"title":"أثر تكنولوجيا المعلومات على الأداء التنظيمي في المؤسسات الحكومية العامة في المملكة الأردنية الهاشمية","authors":"محمود الشعار اسحق محمود الشعار اسحق, عواد محمد, أبو حسين الحارث أبو حسين الحارث","doi":"10.35516/0338-015-004-005","DOIUrl":"https://doi.org/10.35516/0338-015-004-005","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121073935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-12-31DOI: 10.35516/0338-017-001-004
عامر بشير عامر بشير
{"title":"أثر إدارة المعرفة في التوجه الاستراتيجي ودور القيادة التحويلية كمتغير معدل:, دراسة ميدانية على شركات الاتصالات الأردنية","authors":"عامر بشير عامر بشير","doi":"10.35516/0338-017-001-004","DOIUrl":"https://doi.org/10.35516/0338-017-001-004","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128173176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-015-002-001
حنا وليد حنا الربضى
{"title":"The Low Volatility Puzzle:, Evidence From Amman Stock Exchange","authors":"حنا وليد حنا الربضى","doi":"10.35516/0338-015-002-001","DOIUrl":"https://doi.org/10.35516/0338-015-002-001","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115578301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-017-002-006
معز جميل أبو عليا, زينة مصطفى مرداوي
The purpose of this study is to investigate the extent and nature of Corporate Social Responsibility Disclosure (CSRD) of the companies listed on the Palestine Exchange (PEX). The study is also set to examine the impact of ownership structure and board characteristics on the level of CSRD. Relevant data was collected from a sample of 44 companies' annual reports for the period from 2013 to 2017. CSRD is measured by constructing and applying a disclosure index, including 30 items of social responsibility information. It was found that a company discloses on average 43.7% of the items included in the index. A significant positive relationship was found between board independence, gender diversity, audit committee, firm size, auditor type and CSRD. In contrast, a significant negative relationship was found between board size, CEO duality and CSRD. This study is expected to contribute to the literature on accounting by providing an understanding of the relationship between ownership structure and board characteristics on one hand and CSRD on the other hand. It also provides evidence on the adequacy of board’s guidelines in the corporate governance practices in Palestine (Corporate Governance Code, 2009). The findings of this study should assist Palestinian regulators in revising and improving regulations and practices related to CG and CSR disclosure.
{"title":"The Impact Of Ownership Structure And Board Characteristics On Corporate Social Responsibility Disclosed By Palestinian Companies","authors":"معز جميل أبو عليا, زينة مصطفى مرداوي","doi":"10.35516/0338-017-002-006","DOIUrl":"https://doi.org/10.35516/0338-017-002-006","url":null,"abstract":"The purpose of this study is to investigate the extent and nature of Corporate Social Responsibility Disclosure (CSRD) of the companies listed on the Palestine Exchange (PEX). The study is also set to examine the impact of ownership structure and board characteristics on the level of CSRD. Relevant data was collected from a sample of 44 companies' annual reports for the period from 2013 to 2017. CSRD is measured by constructing and applying a disclosure index, including 30 items of social responsibility information. It was found that a company discloses on average 43.7% of the items included in the index. A significant positive relationship was found between board independence, gender diversity, audit committee, firm size, auditor type and CSRD. In contrast, a significant negative relationship was found between board size, CEO duality and CSRD. This study is expected to contribute to the literature on accounting by providing an understanding of the relationship between ownership structure and board characteristics on one hand and CSRD on the other hand. It also provides evidence on the adequacy of board’s guidelines in the corporate governance practices in Palestine (Corporate Governance Code, 2009). The findings of this study should assist Palestinian regulators in revising and improving regulations and practices related to CG and CSR disclosure.","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114238697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-016-998-007
فواز على فرحان الحماد
{"title":"Trends In Tourism Entrepreneurship Research:, A Systematic Review","authors":"فواز على فرحان الحماد","doi":"10.35516/0338-016-998-007","DOIUrl":"https://doi.org/10.35516/0338-016-998-007","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116514570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-015-001-005
بسام خليل عطاالله بقيلة, عبدالناصر إبراهيم نور
{"title":"أثر الاندماج والاستحواذ على أتعاب التدقيق ورأي مدقق الحسابات الخارجي:, دراسة تطبيقية على الشركات المساهمة العامة الأردنية","authors":"بسام خليل عطاالله بقيلة, عبدالناصر إبراهيم نور","doi":"10.35516/0338-015-001-005","DOIUrl":"https://doi.org/10.35516/0338-015-001-005","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129716078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-017-002-002
عفت عبدالرحمن الطاهات, حمزة حسين الموالي, ياسين عبدالرحمن الطاهات
{"title":"The Value Relevance Of The Financial Statements’ Information:, The Moderating Role Of The Board Of Directors","authors":"عفت عبدالرحمن الطاهات, حمزة حسين الموالي, ياسين عبدالرحمن الطاهات","doi":"10.35516/0338-017-002-002","DOIUrl":"https://doi.org/10.35516/0338-017-002-002","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129058333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.35516/0338-015-002-002
حسين محمد سلامة, بشار الزعبى
{"title":"Amman Price Index Volatility Shocks:, Empirical Study During 2011-2015","authors":"حسين محمد سلامة, بشار الزعبى","doi":"10.35516/0338-015-002-002","DOIUrl":"https://doi.org/10.35516/0338-015-002-002","url":null,"abstract":"","PeriodicalId":118483,"journal":{"name":"المجلة الأردنية في إدارة الأعمال","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132401775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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