Omar Mohammad Al-Hawatmeh
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View article: The Impact of E-marketing on the Financial Performance of Jordanian Islamic banks
The Impact of E-marketing on the Financial Performance of Jordanian Islamic banks Open
This study analyzes the influence of E-marketing alongside traditional bank-specific and macroeconomic factors on the performance of Islamic banks in Jordan. The study sample comprised three fully operational Islamic banks out of four in J…
View article: Comparison of the stability and presentation of revenues during the application of IAS 18 and after the application of IFRS 15: Evidence from Jordanian services and industries sectors
Comparison of the stability and presentation of revenues during the application of IAS 18 and after the application of IFRS 15: Evidence from Jordanian services and industries sectors Open
This study aims to compare the stability and presentation of revenues under International Financial Reporting Standard (IFRS) 15 in two key Jordanian sectors, industry and services. The objective is to determine the impact of transitioning…
View article: Corporate Financial Performance and the Intervening Role of Energy Operating Costs: The Case of Jordanian Electricity Sector
Corporate Financial Performance and the Intervening Role of Energy Operating Costs: The Case of Jordanian Electricity Sector Open
This paper analyzes the impact of financial performance reported data on market value. The study was conducted on electricity companies for the period 2011 to 2021. The study also empirically analysis the intervening role for oil and gas a…
View article: The Possibility of Using Balance Scorecard (BSC) in Evaluating the Performance of Internal Control in Jordanian Commercial Banks (JCB)
The Possibility of Using Balance Scorecard (BSC) in Evaluating the Performance of Internal Control in Jordanian Commercial Banks (JCB) Open
This Study aimed to determine the possibility of using Balance Scorecard (BSC) in evaluating the performance of internal control in Jordanian Commercial Banks, The BSC considered one of the modern tools in banks management to improve banks…
View article: Expected Disclosure of Grants and Government Assistance in Accordance with IAS (20) in Light of COVID 19-Pandemic
Expected Disclosure of Grants and Government Assistance in Accordance with IAS (20) in Light of COVID 19-Pandemic Open
The study examined the problem of re-disclosure of grants and government assistance to developing countries, which represent a large proportion of the state’s general revenues from the state’s general budget in 2020 in light of Covid -19 P…
View article: The Effect of Managerial Accounting on the Quality of Decision-Making
The Effect of Managerial Accounting on the Quality of Decision-Making Open
This study aimed to know the impact of managerial accounting on the quality of decision-making, including the actual impact on the strength of competition with companies, The study also aimed to clarify the importance of the decision-makin…
View article: The ability of cash flows to predict the earning
The ability of cash flows to predict the earning Open
This study aims to test is ability of cash flows to predict the earning, his research is expected to give contribution in providing evidence on whether (1) operating cash flow useful to predicting earning. (2) Investing cash flow useful to…
View article: Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study
Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study Open
This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earn…
View article: The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector
The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector Open
The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact …
View article: The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector
The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector Open
The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact …
View article: The Extent of Internal Control Units in the Government Sector with the Regulatory Standards of the International Organization of Supreme Audit Control Bodies (INTOSAI) in Jordan
The Extent of Internal Control Units in the Government Sector with the Regulatory Standards of the International Organization of Supreme Audit Control Bodies (INTOSAI) in Jordan Open
The purpose of this study is to statement the extent of internal control units in the government sector with the regulatory standards of the international organization of supreme audit control bodies (INTOSAI). In order to achieve the obje…
View article: Evaluation of Internal Control Units for the Effectiveness of Financial Control in Administrative Government Units: A Field Study in Jordan
Evaluation of Internal Control Units for the Effectiveness of Financial Control in Administrative Government Units: A Field Study in Jordan Open
The aim of this study is to state the assessment of internal control units for the effectiveness of financial control in administrative government units. Also, it aims at identifying the obstacles that limits the evaluation of internal con…