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The Impact of Liquidity and Leverage on Firm Value of Public Listed Firms in Jordan
Full text linkThis study investigates the impact of liquidity and leverage on the firm value of publicly listed service firms in Jordan, providing insights into financial management practices in emerging markets. Using secondary data from 38 service firms listed on the Amman Stock Exchange between 2011 and 2021, the study measures firm value through Tobin's Q, liquidity via the cash ratio (CHR) and quick ratio (QR), and leverage through short-term debt (SD) and long-term debt (LD). Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings reveal that the quick ratio positively influences Tobin's Q, suggesting that higher liquidity, excluding inventory, enhances market valuation, aligning with Pecking Order and Agency Cost Theories. However, the cash ratio negatively affects firm value, indicating inefficiencies from excessive cash reserves. Both short-term and long-term debt positively impact Tobin's Q, supporting the Trade-Off Theory by highlighting the strategic benefits of leverage. While the study is limited to the Jordanian service sector and data from 2011 to 2021, its findings offer valuable empirical evidence on the distinct effects of liquidity and leverage in emerging markets. These insights are relevant for managers, boards, policymakers, and government agencies aiming to enhance economic prosperity and firm performance
Emerging Technologies Revolutionizing the Accounting Profession–Practical Applications
Full text linkDigital transformation is reshaping all sectors with the rapid emergence of new technologies that have garnered significant attention in recent years, and the accounting profession is no exception to this paradigm shift. The profession, however, has been slower in adopting emerging technologies due to practitioners' lack of awareness of the latest advancements, a shortage of technology-accounting experts, and concerns about the quality of financial reports generated using these technologies. Emphasizing the benefits and applications of these technologies is crucial for helping accountants and auditors understand better their potential to improve daily tasks and workflows. Therefore, this study aims to explore the evolution of digital usage in the accounting profession while investigating various technological advancements and their advantages and practical applications. The findings revealed the progression of digital usage in the accounting profession, tracing key milestones from the Pre-Computer Era to the introduction of computers, the emergence of the internet and ultimately to IR 4.0, which has driven the advancement of emerging technologies such as big data, AI, RPA, blockchain, XBRL and cloud-based software. The researcher also highlights the practical uses of these technologies, which include estimation and valuation, analysis and management, automation, integration and accessibility, control and updates and authentication. The results are hoped to inspire industry players to embrace new technologies and provide top management with valuable insights for making well-informed decisions about technology selection and investment
Investigating Financial Reporting Fraud Intentions in Malaysian Small and Medium Enterprises (SMEs): A Proposed Framework
Full text linkFraud is widely regarded as the most important corporate problem in today's economic environment, and it is only becoming worse, especially in a tight-budget situation. Fraud in financial reporting refers to the intentional falsification of financial facts to mislead financial statement users. It undermines investors' trust in published financial statements. This study aims to identify the factors influencing intention for fraud in financial reporting in Malaysian Small and Medium Enterprises (SMEs). Hence, this study proposes a conceptual framework for financial reporting fraud intentions in Malaysian SMEs using the Theory of Planned Behaviour (TPB) as an underlying theory and supplemented by Rest's four-component model. The proposed framework comprises four main variables – attitude, subjective norm, perceived behavioral control and ethical judgment, while gender is treated as a control variable. This study enhances the current body of knowledge on unethical intention literature. It expands the applications of the TPB model in predicting intention for financial reporting fraud in the setting of small businesses. Additionally, the findings will contribute as a preventive safeguard against fraud in financial reportin
Strengthening Financial Inclusion in the Insurance Industry Post-COVID-19: Challenges and Solutions
Full text linkFinancial inclusion plays a crucial role in driving economic development by ensuring access to essential financial services such as credit, savings, insurance, pension plans and financial education. In the insurance sector, financial inclusion aims to extend insurance coverage to low-income groups and enable them to protect their health, assets and livelihoods through the savings and compensation mechanisms of insurance products. This study seeks to enhance the understanding of financial inclusion in the insurance sector by examining the challenges from both the perspective of the individual customer and the industry. From the customer's perspective, this study highlights whether insurance coverage adequately addresses their financial inclusion needs. From an industry perspective, this study addresses critical issues such as customer trust and perceived value, product customization and the impact of macroeconomic factors. In addition, this study proposes strategic solutions to address the identified challenges for both customers and the insurance industry. For individuals, it is recommended that insurance policies should be seen as a complement to savings and investment strategies and not as a substitute for them. For the insurance industry, it is suggested that insurance companies move beyond traditional sales roles and focus on developing products that are tailored to the needs of the market while remaining affordable. The industry should focus on maximizing value for customers. The findings are anticipated to provide crucial insights that can assist the insurance sector in improving customer financial inclusion and addressing current barriers to progress
Beyond the Scoreboard: Bibliometric Insights into Accounting and Financial Management in Sports Clubs and Associations
Full text linkUnderstanding the evolution of sports accounting and financial management is essential for ensuring the sustainability, competitiveness, and long-term success of sports clubs and organizations. This study analyzes the evolution of accounting and financial management practices within sports clubs and organizations by conducting a bibliometric analysis of 77 Scopus-indexed documents published between 2000 and 2024. The investigation focuses on research topics, key contributors, institutional affiliations, and publication trends to uncover patterns and advancements in the field. Using keywords such as "sports accounting," "sports finance," and "financial management in sports," the study employed a systematic TITLE-ABS-KEY search, limiting results to relevant subject areas, including business, economics, and social sciences. The findings reveal that 67.53% of the documents are research articles, with business, management, and accounting being the predominant subject area, followed by economics, econometrics, and finance. "Sports finance" emerged as the most frequently occurring keyword, highlighting its centrality in the field, particularly in budgeting, financial management, and economic impacts. Additionally, the study identified a consistent rise in publication activity since 2006, peaking in 2020. Key authors and institutions were identified, with contributions from France, the United Kingdom, and the United States leading the field. Citation metrics, including an h-index of 13 and a g-index of 29, emphasize the influence and relevance of the research. This study highlights the growing focus on financial transparency, digital transformation, and sustainability, providing a foundation for future research on advancing sports accounting and finance
Entrepreneurial Orientation Behaviors in Predicting Intention to Quit Among Malaysian Engineering Talents
Full text linkEntrepreneurial orientation (EO) behaviors play a crucial role in predicting the intention to quit (ITQ) among engineers in an organization. As technology rapidly advances, engineers increasingly adopt an entrepreneurial mindset, allowing them to harness their ideas and translate them into competitive strategic actions. This study aims to evaluate the impact of EO behaviors on ITQ among Malaysian engineers working in private sector organizations. Using EO theory, this research explores how individual entrepreneurial orientation influences engineers' intentions to leave their jobs. Data were collected from 104 engineers in manufacturing firms registered with the Board of Engineers Malaysia (BEM). The study employed purposive sampling, and analysis was carried out using Partial Least Squares-Structural Equation Modelling (PLS-SEM) to validate the research model and formulate hypotheses. The findings indicate that higher levels of innovativeness, proactiveness, and risk-taking in organizational contexts significantly reduce engineers' intentions to quit. By effectively fostering individual EO, organizations can enhance engineers' specialized knowledge, experience, and competencies, enabling them to adapt to evolving job demands. Furthermore, recognizing engineers as entrepreneurial professionals aligns with their career aspirations and strengthens the talent pipeline within organizations. Theoretically, this study contributes to the understanding of EO as a predictor of ITQ among engineers. There is a need for further research to connect individual EO with engineers' behavioral expectations, particularly in response to ongoing talent shortages in a highly competitive labor market
Contemporary Review of Financial Reporting Quality Studies in Emerging Countries
Full text linkThis study reviews research on the quality of financial reports. It highlights the influencing factors of financial reporting quality, provides more information for measuring and improving financial reporting quality, and offers suggestions for future research. By the method proposed by Tranfield et al. (2003), this paper conducted a literature review on the quality of financial reports and their related terms, influencing factors and measurement methods. When conducting the literature search, Scopus and Google Scholar search engines were used to screen top-ranked journals, such as Science Direct and Emerald, to find high-quality papers. The selected online publishing materials cover the period from 2020 to 2023. This review found that previous research discussed the quality of financial reporting using different metrics and various theories. In addition, this study also revealed the factors that influence the improvement of financial reporting quality in emerging countries. This article contends that due to the lack of empirical research on the quality of financial reports from the perspective of other stakeholders, future research needs to focus on the impact of corporate stakeholders on financial report quality, especially in emerging countries
A Technology-Driven Approach: The Impact of Customer Reviews on the Perceived Risks of Using Childcare Services
Full text linkWhen searching for quality childcare, the best childcare reviews can provide invaluable insights for parents in selecting childcare for their children. These reviews can highlight parents' experiences in using childcare and also shed light on the strengths and weaknesses of childcare centers. The study’s purpose was to determine the impact of customer reviews on perceived risk, with technology innovation as a mediator. The study used a quantitative approach in data collection and 385 questionnaires were distributed to working mothers across four zones in Peninsular Malaysia. The research instrument used was a questionnaire consisting of 15 questions for the variable CR (Customer Review), 5 questions for TI (Technology Innovation), and 6 questions for PR (Perceived Risk). The collected data were processed using Partial Least Squares Structural Equation Modelling (PLS-SEM). According to the analysis results, customer review was revealed to negatively and significantly affect perceived risk (? = -0.083, p = 0.030), but positively affect technology innovation (? = 0.419, p < 0.000). Also, technology innovation was revealed to have a significant mediating effect on customer review and perceived risk (? = -0.294, p = 0.000), which shows that customer review can be more effective in lowering perceived risk when integrated with technology innovation. Therefore, the contribution of technology innovation as a mediator can lower perceived risks in monitoring unregistered childcare centers. Future studies could explore other mediating and moderating variables, such as government regulation or parental experience with childcare centers
Design for Diversity: Sensory Processing Disorder and Classroom Adaptations
Full text linkSensory Processing Disorder (SPD) is a neurological condition affecting individuals' perception and reaction to sensory stimuli. For children with special needs, SPD significantly hinders their ability to engage in traditional educational settings. This paper underscores the importance of understanding SPD in the context of developing inclusive classrooms tailored to meet their unique sensory and educational needs. The initial sections delineate SPD's definition, symptoms, and prevalence, integrating relevant literature from the past decade to provide a comprehensive overview. Key aspects of creating sensory-friendly classrooms are explored, emphasising modifications such as adjustable lighting, reduced noise levels, and the incorporation of sensory tools, aimed at fostering focus, alleviating sensory overload, and improving educational outcomes. This paper is vital for guiding scholarly pursuit in underexplored areas related to inclusive education, presenting an exhaustive literature review that identifies significant contributions, trends, and gaps. By addressing these gaps, future research can enhance understanding and support for children with SPD in educational contexts. The study concludes by advocating for the significance of sensory-friendly classrooms, which bolster academic achievement, emotional regulation, and social inclusion among children with special needs. Recommendations include incorporating SPD training into teacher education programs, applying evidence-based adjustments in classroom settings, fostering parental collaboration in interventions, and leveraging technology to promote sensory-friendly education. By prioritising sensory processing needs, educators can ensure equitable access to learning opportunities for all students, culminating in calls for further research and policy initiatives to enrich inclusive educational practices
Bibliometric Analysis of Global Research Trends in Inclusive Education
Full text linkInclusive education, which aims to provide equal learning opportunities for all students regardless of their abilities or disabilities, has gained considerable attention globally. This study presents bibliometric analysis of literature on inclusive education, providing a comprehensive overview of research trends, influential publications, key authors, and collaborative networks within this domain. Using comprehensive database search, the study analyses scholarly articles published in the Scopus database, employing bibliometric techniques such as citation analysis, co-authorship networks, and keyword co-occurrence mapping. A bibliometric analysis was conducted using data from prominent academic databases. This study utilizes bibliometric tools to examine scholarly discourse on inclusive education, identifying key themes, influential authors, and global research collaborations. Publications were analyzed based on metrics such as the number of publications, citation counts, authorship patterns, and geographical distribution. The findings reveal the evolution of research on inclusive education, highlighting significant shifts in focus areas, emerging themes, and the geographical distribution of research contributions. The analysis revealed a steady increase in publications on inclusive education over past two decades, with a notable surge in the last five years. Influential authors and seminal works were highlighted, along with leading journals and institutions contributing to this field. The study also identified emerging trends and under-researched areas that warrant further exploration. This study used the Scopus database, specifically using biblioMagika®2.9. Therefore, the articles related to inclusive education in other databases were not included. This study is essential because it can help researchers focus their time on exploring topics that have not been thoroughly investigated