Ruba Bsoul

Currently, the Jordanian economy needs more investment due to the growing financial deficit facing the Jordanian state. Therefore, this study came to increase investors' trust in financial reports issued by Jordanian companies to attract more investments. Based on that, this study will investigate the impact of audit committee dimensions on the efficiency of financial reports of limited partnership companies listed on the Amman Stock Exchange. The data were collected from financial reports issued by 52 limited partnership companies for the year 2021. The study used multiple regression to test the hypotheses. Based on the findings, audit committee dimensions explained the variation in financial reports' efficiency which reached 0.629. The audit committee members' size does not significantly affect the financial reports' efficiency. The significance reached 0.287. However, the knowledge of financial management has a significant positive effect on financial report efficiency; the significance reached 0.000 and the effect volume arrived at 0.699. Also, the findings showed that audit committee meetings have a greater effect on financial reporting efficiency than financial management knowledge. The impact was significantly positive, arriving at 0.790, while the significance reached 0.000. The main research conclusion is that limited partnership companies listed on the Amman Stock Exchange adopt corporate governance to achieve control effectiveness of audit committees to increase financial reporting efficiency to achieve more investments.

Acknowledgment
The publication of this research has been supported by the Deanship of Scientific Research and Graduate Studies at Philadelphia University – Jordan.

The financial challenges facing the Jordanian economy require careful attention and strategic responses. Addressing these challenges may necessitate increased investment. This study explores the relationship between intellectual capital efficiency and firms’ dividend policies and the potential impact of CEO characteristics on this relationship. An analysis was based on data from 90 Jordanian service and manufacturing companies from 2015 to 2019. The study employs the value-added intellectual capital coefficient (VAIC) to measure intellectual capital efficiency and uses the dividend payout ratio to represent dividend policy. The findings indicate a positive relationship between VAIC and dividend policy, suggesting that companies with higher intellectual capital efficiency tend to distribute higher dividends. However, CEO characteristics, such as age, tenure, and educational background, do not significantly affect this relationship. These results imply that strong corporate governance mechanisms are likely in place, ensuring effective decision-making processes and protecting stakeholders’ interests. By focusing on intellectual capital, firms can enhance their operational performance and attractiveness to investors, indirectly supporting economic stability.

This study aims to empirically investigate the impact of Enterprise Risk Management (ERM) practices on the quality of financial reporting (QFR) among U.S. industrial firms. It focuses on key ERM practice indicators such as board-level risk oversight, cash flow volatility, and value-at-risk (VaR). A static panel data approach was employed using data from 18 industrial firms registered on the New York Stock Exchange, covering the period from 2014 to 2022. The finding revealed that ERM significantly enhances the quality of financial reporting. Particularly, the board of risk management committees and VaR have a positive and significant influence on the quality of financial reporting. However, volatility in cash flows has an unfavorable and significant influence, thereby reducing the reliability of financial information disclosed by U.S industrial companies. The study’s empirical evidence can deepen prospective research by stimulating in-depth examination into the implementation of ERM, which enriches transparency and alleviates the risk related to financial reporting. It is recommended that regulatory bodies of the United States should rigorously follow the protocols of a corporate setting, COSO context, and all other legislation regarding risk management, thus preventing the dissemination of misleading accounting information and enhancing the reliability and credibility of the financial statements.

Type of the article: Research Article

Abstract
The objective of this study is to examine the relationship between firms’ top management’s demographic attributes and intellectual capital efficiency among service and manufacturing firms listed on the Amman Stock Exchange. The analysis focuses on six personal and professional characteristics of the chief executive officer, including age, educational level, work experience, share ownership, duality, and tenure. Intellectual capital efficiency is determined using the value-added intellectual coefficient. Panel data for a sample of 90 service and manufacturing companies for the period 2015–2023 are analyzed using multiple regression techniques. The findings reveal that the educational level and share ownership have a statistically significant positive effect on intellectual capital efficiency (p < 0.05). This suggests that executives with higher qualifications and financial stakes in their firms are more effective at leveraging intellectual capital. In contrast, there is no statistically significant association between age, work experience, role duality, and tenure and the efficiency of intellectual capital. This suggests that these demographic and structural characteristics of firm leadership do not meaningfully influence how effectively intellectual capital is utilized.