ملخص أصبحت المعلومات ضرورية للقيام بالعمليات والأنشطة المختلفة وللنجاح في عالم الاعمال، اذ تحتل نظم المعلومات مكانة واسعة ذات أهمية في كل المجالات, حيث تطورت أنظمة المعلومات بخطى سريعة وتعددت تطبيقاتها في جميع قطاعات الأعمال وفي كافة المستويات الإدارية, فقد استخدمت هذه الأنظمة في المستويات التشغيلية والتكتيكية والاستراتيجية, وحققت العديد من المزايا وذلك من خلال ما توفره من معلومات هامة لجميع مستخدمي المعلومات. هدفت الدراسة الى معرفة تأثير خصائص نظم المعلومات الادارية والمتمثلة (بدرجة الاعتماد على النظام، وأجهزة الحاسوب المستخدمه، ودرجة مرونة النظام، والتدريب) على ابداع العاملين في البنوك التجارية الاردنية. كما تهدف هذه الدراسة الى محاولة بناء إطار نظري وعملي لأثر خصائص نظم المعلومات الادارية في تحقيق الإبداع، فضلا عن تحليل العلاقة والتأثير لتلك الخصائص، بالاضافة الى تقديم التوصيات والمقترحات للمنظمات والباحثين في هذا الموضوع مستقبلا. تكون مجتمع الدراسة من المصارف التجارية الأردنية العاملة في مدينة اربد والبالغ عددها أحد عشر بنكاً، واعتمدت الدراسة على عينة عشوائية حكمية، وبلغ عدد الاستبيانات الموزعة (70) استبانة على العاملين في قسم خدمة الجمهور من مختلف المستويات الادارية وكانت جميع الاستبانات صالحة للتحليل. توصلت الدراسة الى مجموعة من النتائج كان أهمها: وجود علاقة ايجابية وذات دلالة احصائية ما بين خصائص نظم المعلومات الادارية والمتمثلة ب( درجة الاعتماد على النظام، اجهزة الحاسوب، درجة مرونة النظام، والتدريب) وابداع العاملين. وأوصت الدراسة بضرورة معرفة المشاكل والقيود التي قد تؤثر مستقبلاً سلباً في تطبيق نظم المعلومات الادارية، والعمل باستمرار على تحفيز العاملين للمحافظة على العمل الابداعي لديهم.

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Journal: Alnajah University Journal for Researches, Palestine, Vol. 29. No. 3 publishing

This study aimed at investigating business segment reporting under IFRS 8, and analyzing the gap between business segment results and the consolidated business results. In addition, the study investigated the role of FTP, Cost allocation and Tax allocation in causing this gap. The study used comprehensive survey methodology analyzing the annual reports of a sample of (12) Jordanian commercial banks. The study found that IFRS 8 does not indicate how business segment result should be presented and we think this is a defect in the standard. The study also found that 100% of Jordanian banks define their segments along line of business, and 81% of the banks did not allocate capital according to segments. Also two banks allocated costs and tax provision on the segment, while the other did not. Finally all banks did not present transfer pricing in segment results. Our results suggested that aggregated and detailed segment income is incrementally useful to investors and this can be achieved by including FTP, cost allocation and tax provision within segment results.

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Journal: Journal of Islamic and Human Advanced Research, Vol. 6, Issue 2, June 2016, 01-12

The purpose of this paper is to examine the influence of information disclosure such as changing the auditor on evaluating the inspected company in the capital market. This article covers cases where the auditor changes during the period without going through the general resolution of the general meeting of shareholders, and the temporary accounting auditor is appointed accordingly (replacement during the term). The replacement during the term is one of the major features of the change in the auditor in Jordan that is not in the US for example, which might be a bad news for investors. In this paper, we compared the cumulative anomaly return with the replacement in the middle of the year and the usual replacement, and examined the effect of the replacement during the term on the stock price of the company being inspected. As a result, an evidence was obtained suggesting that the capital markets responded more negatively to replacement during the period than normal replacement. In other words, the information of the replacement during the term implies a negative information value for investors, which means that it can be a factor that causes a negative investing behavior.

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Journal: International Journal of Economics and Financial Issues, 2017, 7(6), 74-81.

This study aims to show the importance of the economic value added as one of the most modern to measure the financial performance for firms, then to know the effect of the general prices level and earnings before interest and taxes on EVA in the companies listed in (ASE) (2006-2015), the researcher addresses a random sample consisting of (46) Company, and uses regression model, which connects the dependent and independent variables. The results of the study shows that There is a significant impact for the general prices level and the earnings before interest and taxes on the economic value added, and also shows that 22% of the changes in the economic value added are due to general prices level and earnings before interest and taxes, and 78% of the changes are due to other factors. This study also recommends the need to manage of operating expenses because of the positive impact of operating profit on EVA value, and to take inflation into account when calculating the value of EVA, and also searching for other factors that could affect the value of EVA such as sales volume, cost of capital, and the growth in the total assets of the company's financial leverage, etc…

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Journal: Asian Social Science; Vol. 13, No. 11; 2017 ISSN 1911-2017 E-ISSN 1911-2025

his study aims to determine the effect of EVA and ROI and which is better able to explain the change in Stock market’s value in the companies listed in (ASE) (2006-2015), the researcher addresses a random sample consisting of (46) Company, and uses regression model, which connects the dependent and independent variables. The results of the study shows that the return on investment (ROI) is better than (EVA) to interpret the changes in Stock market’s value, where the coefficient of determination (R2) for the ROI is (22.5%), while the R2 for EVA Only 1.3%. This study also recommends the need to look for additional factors that would explain the changes in stock market's value such as: the degree of leverage, systemic risks, and macroeconomic indicators such as: (interest rates and inflation).

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Journal: International Journal of Business and Management; Vol. 12, No. 10; 2017 ISSN 1833-3850 E-ISSN 1833-8119