Family businesses cannot continue if they fail to enhance their strategic performance by creating sufficient value for their shareholders. This study explores how value-added intellectual capital (VAICTM) can enhance strategic performance (SP) by enhancing shareholder value added (SVA) of family businesses. Design/methodology/approach The study depended on secondary data collected from (32) family firms listed on Amman Stock Exchange (ASE) for the period 2018–2023. Strategic financial performance was measured by shareholder value added (SVA). VAICTM was measured using Public’s (1998) model. The fixed effect model was used to estimate the study models. Findings The ability to create value for family business shareholders is greatly influenced by intellectual capital (IC). The analysis results indicated that the added value of intellectual capital VAICTM with all its components contributes to enhancing strategic performance through the impact on the SVA. Practical implications The outturns of this study can participate in directing the efforts of the ASE management to raise the level of intellectual capital value-added (VAICTM) of family businesses, to support the growth and development of these companies and improve their SP and sustainability. It also draws the attention of the family businesses’ management to enhance its ability to rely on measures that reflect SP. Originality/value The impact of VAICTM on the SVA has not been studied in studies that have investigated the relationship between intellectual capital and family businesses performance. Previous studies focused on traditional financial performance measures, so this study focuses on VAICTM and its impact on SP represented by SVA.

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Journal: Journal of Family Business Management ISSN: 2043-6238 Emerald logo Discover Journals, Books & Case Studies

This study seeks to clarify the impact of organizational development expenses (training and development of employees, use of technology, spending on employees) on financial performance (return on equity, return on assets) in. And to provide a systematic perception of the most important practices related to financial performance. And Shedding light on the importance of employee training, the use of technology, and spending on employees in raising financial performance. This has affected the improvement of the performance of employees in Jordanian pharmaceutical companies, and the satisfaction of service recipients. The study population formed of all (service providers) in the Jordanian pharmaceutical companies, a sample of workers in (10) centers, During the period from 2019 to 2021, in order to obtain data for both independent variables and dependent variables and all of them were considered valid for analysis. The findings of this study showed: - The positive relationship between variables calls on pharmaceutical companies in Jordan to increase attention in the aspect of training employees because of the importance of improving the returns of pharmaceutical companies and thus increasing their profitability. The direct relationship between variables calls on pharmaceutical companies in Jordan to increase attention in the aspect of training employees because of the importance of improving the returns of pharmaceutical companies and thus increasing their profitability. There is an inverse relationship between employee expenses, return on assets and return on equity. The study showed that there is no statistically significant effect of spending on organizational development in its dimensions (expenditures in training and training of employees, expenditure in information technology, and personnel expenditure) on the financial performance in its dimensions (return on assets, return on equity) for Jordanian pharmaceutical companies. In conclusion, this study concluded with a set of recommendations, which were drawn in light of the results, the most important of which was, - The need for government and legislative agencies to directly supervise spending in organizational development. - - The need to impose laws by the responsible authorities to impose on pharmaceutical companies a unified reward system, which works to reduce the expenses of employees within pharmaceutical companies. The need to work on developing deliberate plans to face any emergency situation, after the loss suffered by most Jordanian pharmaceutical companies due to the Corona pandemic.

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Journal: European Chemical Bulletin Eur. Chem. Bull. 2023, 12(Special Issue 4), 14423-14450

The set of rules, laws, and procedures that lead and regulate a firm is known as corporate governance (Alqaraleh et al., 2022). The primary objective of this study was to investigate the effect of the corporate governance index on the cost of equity for businesses listed on the United Arab Emirates (UAE) Stock Exchange. This study gathers data from yearly reports from 2015 to 2021 in order to test hypotheses using multiple linear regression models to analyze the gathered data. The independent variable of the corporate governance index in our research consists of eight distinct corporate governance characteristics. According to the findings of our investigation, there is a negative correlation between corporate governance and equity capital cost. This indicates that the quality of corporate governance may lower the cost of capital. In order to improve the quality of financial reporting, we advocate implementing a robust corporate governance framework and reducing information asymmetry, i.e., increasing transparency and agency conflict, therefore, attracting financial investors and suppliers, enhancing the capital market, and absorbing the organization’s required financial resources at a reduced rate. The study results suggest that corporations might minimize the cost of equity by creating excellent corporate governance. In the cost of equality, the result of the study emphasizes the significance and efficacy of corporate governance.

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Journal: Corporate & Business Strategy Review / Volume 4, Issue 4, 2023

This study aimed to identify the effect of audit quality in reducingmanage2 ment’s opportunistic behavior. Management’s opportunistic behavior was measured by the level of earningsmanagement. The study relied on secondary data for a sample of (40) companies listed on the Amman Stock Exchange during the period (2019– 2022). The study found that higher audit quality is linked to a lower level of earnings management. Specifically, both audit fees and non-audit services had an impact on earnings management. While there was no effect of the size of the audit. The study focuses on the need to pay sufficient attentionwhen selecting auditors and comparing them, and that the choice between auditors should not be based on personal consid erations and low fees, but rather that the choice be made by focusing on the auditor’s competence and quality.

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Journal: studies in systems,decision and control ,561863_1_En_44_Chapter  TYPESET DISK LE  CP Disp.:18/7/2024 Pages: 11 Layout: T1-Standard

The present case study primarily deals with an association in the village of Laguna in the state of California. The association is named as the Laguna Village Owners' Association (LVOA) and is a mutual public benefit non-profit organization. Every organization is governed by a set of bylaws which govern its day to day operations. In the present case, we delve into a crucial issue of how leadership affects an organization and its functioning in a big way. Moreover, we will look into the conflict of interests that arises between those holding different positions in the leadership domain, such as the managers, and the lawyers and how affects the residents or homeowners of that place which are a part of the organization/ association too. The interests of everyone who is a part of the association in some way holding different designations in accordance with the kind of work they are expected to perform, sometimes leads to a tricky situation (ethics at stake) where personal malice, and such other vices, lead to a conflict of interest situation and affects the smooth functioning of the association, thus affecting the homeowners in a big way. Apart from the mainstream areas such as the strengths, and weaknesses of the association with respect to a particular incidence related to the issue of recall, quorum, elections, the elected members (the Board of Directors), the role of different third parties in question, the superior court, and the homeowners/volunteers of the association, we will also deal with some important questions. Firstly, how a leader in a leadership role can manage the change process effectively and sustain it for long. Secondly, the question of a personal choice of working as a paid member or a volunteer working for the association out of a sense of motivation and belongingness for the association is pondered upon from a moral angle. Lastly, we look into the effectiveness of the parking permit program, keeping in mind the current scenario of traffic management due to the increase in the number of cars over the years in the same amount of space. The case ends with a set of suitable recommendations regarding the working of the association in the most efficient and ethical way, that is beneficial for all, and how leadership can influence and motivate more people to volunteer, be a part of the committee as its members and work for the association, and the community at large (Shaw, 2016)

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Journal: Nanotechnology Perceptions

The present paper deals with a specific situation a leadership in the hospital setup faces which had the potential to turn the fate of the bank to a great extent, in terms of its profits, and its image in the market and in the eyes of the public. The paperhighlights how the leadership dealt with the critical situation with prudence and attempted to look at the problem through a cross cultural framework lens and analyze it to come to a solution that is effective, and beneficial for all. All this is carried out keeping the ethics and morals at place. The paper reflects on the need of a broader and prompt action to be taken by the leadership in order to ensure their level of competency in a cross-cultural organizational setup-diverse yet inclusive. This is ensured as the leadership comes with a strategic action plan that aids in tackling the problem and addressing any such issues that may arise as a result of it. This is done as a single incident and its criticality can never be looked upon in isolation in sucha huge, complex, diverse, globalized, cross-cultural, multi-dimensional, multi-variant, and multi-level organization. It requires a well thought and deeply analyzed plan that considers the ramifications of an action addressing a certain incidental problemon other areas at that time or in the future. The paper recommends practical solutions to these issues and concludes on an optimistic note citing that any organization and its leadership is responsible to make it successful through effective change management and transformations that help it sustain itself in turbulent times and ensure employee and customer confidence in the organization, retaining its image and reputation in the market and the society.

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Journal: Nanotechnology Perceptions

The present paper deals with five strategic management theories and their leadership applications in depth and gives a comprehensive linkage of all the theories in the form of a schematic. A brief introduction and theoretical background are provided for the study under consideration along with the literature review, stating the problem and the purpose of the study in detail. The paper deals with the following theories, namely, the Tipping Point, the Business Model Generator, Blue Ocean Strategy, The Innovator's Dilemma, and the Fifth Discipline. This is followed by a correlation between these theories and how they are practically applicable by the leadership in different organizations. The methodology used to present the interlink age is also explained in depth in the present study. The paper puts forth certain inferences and findings from the analysis of the various theories mentioned above and gives recommendations to use these theories in the best possible manner. The study has limitations as it is primarily based on the analysis of the theories from various online sources, and books. There is ample scope for further research on the subject with specific situations taken into consideration making the study more useful in its applicability. The study ends with a conclusion that is optimistic and sees the theories in a positive light, with immense scope for the future, and the contribution to knowledge these theories will continue to provide in studies carried out by other researchers is also mentioned in a hopeful manner.

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Journal: Nanotechnology Perceptions

The present paper talks about strategic management theories and how they are connected with the leadership action plan that makes use of these theories to make strategic management work towards the goal of achieving what is predefined as a vision, mission,and values, for the organization, and which helps the organization at all levels of functionality to benefit from this action plan, eventually benefitting the targeted users and consumers, and having a lasting impact on the society largely. The study under consideration explains five important strategic theories, namely, Leadership in Action, Functions of the Executive, Corporate Strategy, the Practice of Management, and Habits. These five theories are explained in detail, and are then represented schematically, and the corresponding leadership role is explained that suits the best with the theory under consideration. The paper gives recommendations to use these theories and action plans as per the need of the organization, concerning a specific problem at hand. The study concludes is limited in its scope as the time constraints of the course, and the restriction to access of online sources only for research purposes, made the study broad and generalized. There is scope for further research on the subject, with a real-life sample group under consideration, in a specific industry, within a specific organization, addressing a specific situation at hand. The study concludes with an optimistic note to assure that combining different strategic theories leads to accentuation of the positives of a problem solving and help in getting the most optimum solution in the least possible time with the most efficient utilization of the available resources, and capital.

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Journal: Nanotechnology Perceptions

This study aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

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Journal: Uncertain Supply Chain Management,ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print) © 2025 by the authors; licensee Growing Science, Canada. doi: 10.5267/j.uscm.2024.9.002

This study aimed to identify the impact of sustainable auditing on enterprise risk management in Jordanian commercial banks. To achieve the study’s objectives, a descriptive-analytical approach was employed. The study population consisted of Jordanian commercial banks, and statistics from the Central Bank indicate that there are 12 commercial banks in total. Since the study population is considered small, all Jordanian commercial banks were included in the sample, making the study sample size 12 banks. The unit of analysis comprised employees from the finance, control, auditing, and risk departments within the main administrations of Jordanian commercial banks. To analyze the study data and test its hypotheses, the Statistical Package for Social Sciences (SPSS) version 20 was used. The statistical analysis revealed several findings, the most notable being that sustainable auditing positively affects enterprise risk management in Jordanian commercial banks. This highlights the essential and primary role of sustainable auditing in enhancing transparency and operational efficiency within Jordanian commercial banks. The study also presented several recommendations, the most significant of which was the necessity for Jordanian commercial banks to integrate sustainable auditing as a core component of their strategic vision aligned with national goals for sustainability and comprehensive development.

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Journal: مجلة جامعة جرش الاهلية