Dua’a Shubita

This study aimed at analyzing the effect of sales promotion and advertising expenses on sales performance, considering firm size as a likely moderating variable.
This research conducted regression analyses on 474 Jordanian companies based on the firm’s advertising expenditure, gross margin, firm size, and sales performance. It tested two models: first, direct impact of advertising expenses on sales performance, and, second, firm size affecting the relationship between advertising expenses and sales performance.
The findings show that advertising and sales promotion expenses do not have a significant effect on sales performance. Besides, firm size did not moderate this relationship, as referred by a non-significant t-value of –1.459 and a p-value of 0.145. The models explained only 4.1% and 0.5% of the variance in sales performance, respectively, suggesting that other factors play a more significant role.
These results suggest that Jordanian firms have to reevaluate their advertising strategies and consider alternative approaches to enhance sales. The research contributes to more understanding of the limited role of advertising in sales performance within the Jordanian market.

Acknowledgement
This research was funded through the annual funding track by the Deanship of Scientific Research, from the vice presidency for graduate studies and scientific research, King Faisal University, Saudi Arabia [Grant no. KFU242402].

The growing need to comprehend how dividend policy affects bank size, particularly in emerging markets like Jordan, makes this study relevant. Bank size, often measured by total assets, is a key indicator of financial strength and stability. This study aims to examine the relationship between various measures of dividend policy – dividend per share, dividend yield, and dividend per share to earnings per share ratio – and bank size in Jordanian banks, using earnings per share as a control variable.
The study employs ordinary least squares regression analysis to investigate the relationship between these variables over a sample of Jordanian banks. Three regression models were constructed to evaluate the impact of each dividend measure on bank size. The results indicate a significant positive relationship between dividend per share and bank size, and between the dividends per share to earnings per share ratio and bank size. The results show that approximately 43.9% of the variance in bank size is explained by the Dividends per share and Earnings per share, and a significant positive correlation is observed between total assets (bank size) and dividend per share, with a coefficient of 53%. Dividend yield, however, showed no significant impact on bank size.
The results support that Jordanian banks with a sound dividend policy on dividend per share and its continuity with earnings exhibit higher asset growth. In this respect, bank growth appears to be highly dependent on a prudent dividend policy even from an emerging markets perspective.

This study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector. The analysis is based on a full population of all 13 Jordanian commercial banks listed on the Amman Stock Exchange from 2013 to 2023. Using panel data regression models, the study evaluates changes in three key financial ratios: Capital to Assets (CA), Equity to Assets (EA), and Loans to Assets (LA).
The findings reveal that adopting the ECL model led to a statistically significant increase in CA by 0.3% (p = 0.04), suggesting that banks have strengthened capital buffers in anticipation of higher provisioning requirements. Conversely, the EA ratio declined sharply by 1.1% (p < 0.01), indicating equity reallocation to absorb credit risks. Most notably, the LA ratio fell by 3% (p = 0.006), highlighting a more conservative lending approach post-ECL implementation. Each model exhibited strong explanatory power (R² values between 0.79 and 0.87), supporting the robustness of the results.
These outcomes confirm that IFRS 9 has triggered a structural shift in how Jordanian banks manage capital and credit risk. The study underscores the critical need for adaptable capital strategies in emerging markets, where regulatory changes like IFRS 9 can significantly reshape financial behavior and resource allocation.

This study undertakes an investigation into the nexus between board characteristics and research and development (R&D) investments within the specific context of Jordan. Employing a dataset comprising 24 small and medium enterprises (SMEs) operating in the service and manufacturing sectors and enlisted on the Amman Stock Exchange (ASE) throughout the period from 2010 to 2023, the empirical findings substantiate that the dimensions of the board, mainly board size and independence, exert a positive influence on the intensity of R&D expenditures. However, gender diversity exerts an inverse impact on R&D spending. Consequently, organizations with a tendency toward sustaining innovation endeavors are encouraged to accord heightened consideration to fostering gender diversity during the board selection process. However, CEO duality reveals an insignificant influence on R&D expenditures. To conclude, the study’s outcomes enrich the existing array of findings on the influence of women directors on board independence, particularly in R&D spending. Furthermore, the study offers policy recommendations, enhancing comprehension of the influence of women’s representation on R&D spending.