Predictive value of accruals and the moderating role of company size: Empirical evidence from Jordan
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Received June 10, 2021;Accepted July 29, 2021;Published August 19, 2021
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DOIhttp://dx.doi.org/10.21511/imfi.18(3).2021.13
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Article InfoVolume 18 2021, Issue #3, pp. 142-150
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Cited by7 articlesJournal title: Banks and Bank SystemsArticle title: Earnings and market ratio: Additional evidence from Jordanian banksDOI: 10.21511/bbs.18(3).2023.02Volume: 18 / Issue: 3 / First page: 14 / Year: 2023Contributors: Mohammad Fawzi ShubitaJournal title:Article title:DOI:Volume: / Issue: / First page: / Year:Contributors:Journal title: Banks and Bank SystemsArticle title: The relationship between profitability and cash flow in Jordanian banksDOI: 10.21511/bbs.18(4).2023.17Volume: 18 / Issue: 4 / First page: 195 / Year: 2023Contributors: Mohammad Fawzi ShubitaJournal title: WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICSArticle title: A Systematic Literature Review: Determinant of Company Value in Financial CompaniesDOI: 10.37394/23207.2024.21.40Volume: 21 / Issue: / First page: 475 / Year: 2024Contributors: Satria Amiputra Amimakmur, Sri Mangesti Rahayu, Cacik Rut Damayanti, Benny HutahayanJournal title: Banks and Bank SystemsArticle title: The relationship between dividend policy and bank growthDOI: 10.21511/bbs.16(4).2021.18Volume: 16 / Issue: 4 / First page: 218 / Year: 2021Contributors: Mohammad Fawzi ShubitaJournal title: Banks and Bank SystemsArticle title: Moderating effect of bank performance on bank value: Evidence from JordanDOI: 10.21511/bbs.19(3).2024.09Volume: 19 / Issue: 3 / First page: 91 / Year: 2024Contributors: Mohammad Fawzi Shubita, Nahed Habis Alrawashedh, Jafer Marouf Alsawalhah, Eman Tawfiq Shaikh SalehJournal title: Problems and Perspectives in ManagementArticle title: Relationship between corporate governance and intellectual capital: Evidence from JordanDOI: 10.21511/ppm.22(4).2024.04Volume: 22 / Issue: 4 / First page: 39 / Year: 2024Contributors: Mohammad Fawzi Shubita, Ahmed Dheyauldeen Salahaldin, Nahed Habis Alrawashedh, Mohammad Ahmad Alqam
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The cash flow statement aids the management to ascertain the profitability and liquidity position of a company. One can understand from the cash flow statement how efficiently the company is paying its obligation in various forms of liability and expense. This study aimed to explore the ability of short-term accounting accruals to predict cash flows. The sample included 77 Jordanian companies listed between 2006–2019. Cash flows were measured by net operating cash flows, and short-term accounting accruals were expressed as: change in account receivable, change in accounts payable, change in inventories, and other accruals. The results demonstrated the ability of short-term accounting accruals to predict future cash flows. The relationship between future cash flows and the short-term accounting accruals was significant, except for its relationship to the change in accounts payable. However, the findings indicate that the size of the company has not moderated the relationship between accounting accruals and operating cash flow. The study recommends using other accounting items besides short-term accounting accruals, to improve their ability to predict future cash flows and use of control variables that can increase the predictive power of the study model, such as financial leverage and company size.
Acknowledgments
I would like to thank Amman Arab University for its great support, and for funding this study.
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JEL Classification (Paper profile tab)M40, M41, G17
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References30
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Tables4
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Figures0
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- Table 1. Descriptive measures
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Conceptualization
Mohammad Fawzi Shubita
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Data curation
Mohammad Fawzi Shubita
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Formal Analysis
Mohammad Fawzi Shubita
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Funding acquisition
Mohammad Fawzi Shubita
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Investigation
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Methodology
Mohammad Fawzi Shubita
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Project administration
Mohammad Fawzi Shubita
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Resources
Mohammad Fawzi Shubita
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Software
Mohammad Fawzi Shubita
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Supervision
Mohammad Fawzi Shubita
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Validation
Mohammad Fawzi Shubita
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Visualization
Mohammad Fawzi Shubita
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Writing – original draft
Mohammad Fawzi Shubita
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Writing – review & editing
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Conceptualization
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The impact of strategic human resources planning on the organizational performance of public shareholding companies in Jordan
Shaker Al-Qudah , Abdallah Mishael Obeidat , Hosam Shrouf , Mohammed A. Abusweilem doi: http://dx.doi.org/10.21511/ppm.18(1).2020.19Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 219-230 Views: 3164 Downloads: 3258 TO CITE АНОТАЦІЯPerformance management (PM) is a common practice used by organizations to assess and manage employees’ work. Much of PM research is closely related to management practices. Corporations in the public and nonprofit sector continuously develop PM programs to ensure the sustainability of their organizations.
The study aims to analyze the impact of strategic human resources planning on the organizational performance of Jordanian public shareholding companies for senior management and functional unit managers (human resources, marketing, finance, and accounting). The researchers surveyed all the public shareholding companies registered with the Jordan Securities Commission (JSC) in 2019, wherein they found that only 60 companies applied strategic planning and human resources planning (HRP) together. Two hundred and twenty questionnaires were distributed in 52 companies surveyed, and 203 were adopted for statistical analysis. Several statistical methods were used, most notably the multiple regression analysis. The researchers found out a statistically significant impact of the strategic human resources planning (integration of HRP and strategic planning; strategic participation) on organizational performance. The results showed that adopting the strategic HRP dimensions leads to an increase in an organization’s overall productivity, employee satisfaction and reputation, as well as reduced operating costs. HR managers must understand the effectiveness of strategically designed HR practices across functions. -
Human resources staffing process and its impact on job involvement: Irbid District Electricity Company as a case study
Problems and Perspectives in Management Volume 17, 2019 Issue #2 pp. 254-266 Views: 2732 Downloads: 444 TO CITE АНОТАЦІЯThe study aimed to identify the level of practicing the human resources staffing process and the level of the employees’ job involvement in the Irbid District Electricity Company in Jordan; it also aimed to examine the impact of human resources staffing process on the employees’ job involvement. The study adopted the descriptive, analytical method, since it determines the characteristics of the phenomenon, describes its nature accurately and then determines the quality of the relationship between its variables. The study population included all the individuals in the senior and middle administrative levels by 100 individuals. To achieve the objectives of the study, the researchers prepared a questionnaire to examine the study variables. One hundred questionnaires were distributed to each manager, deputy manager, and department head in the Irbid District Electricity Company out of which the researchers retrieved 97 questionnaires valid for analysis. In order to analyze the data collected, the study relies on the Statistical Package for Social Sciences (SPSS) where the descriptive statistics for all the fields of the study were estimated. The correlation matrix was also used to determine the relationship between variables. Furthermore, multiple regressions were used to determine the impact of the independent variable on the dependent variable. The findings showed that the level of practicing the human resources staffing process and the employees’ job involvement at Irbid District Electricity Company (IDECO) was moderate. The findings of the study showed that the process of human resources staffing was positively associated with the job involvement where the Pearson coefficient was r= .851 and at level of significance of 0.00. The research data have also indicated that the human resources staffing process had a positive impact on the employees’ job involvement. The study recommended that the procedures of staffing in all organizations should focus on achieving the fit between the employee and his job through focusing on choosing employees whose knowledge, skills and abilities correspond to the requirements of vacant jobs and also through implementing different tests and selection interviews, which help choose the person whose traits fit the job requirements. The study has also indicated that the recommended organizations should also pay attention to the job design process where the focus is on designing jobs in a way that creates a challenge, and enables employees feel independence and joy during the job; in this method, the employee can be more involved and can work in an effective way.
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Determinants of foreign portfolio investment: the case of Jordan
Investment Management and Financial Innovations Volume 15, 2018 Issue #1 pp. 328-336 Views: 2523 Downloads: 817 TO CITE АНОТАЦІЯThis study investigates the determinants of foreign portfolio investment in Jordan using series of data covering the period from 2000 to 2016. Eight independent variables were employed. They are: aggregate economic activity, inflation, interest rate differentiation, stock market performance, risk diversification, country creditworthiness, governance, and corruption. The regression results show that good and stable macroeconomic environment attracts foreign investors. In addition, foreign investors prefer to invest in the capital market which provides an opportunity of risk diversification. A country that has enough liquidity to meet its obligation, and has well-governed environment attracts more portfolio investment. The results of the study provide empirical evidence about the factors that have a significant impact on the flow of foreign portfolio investment to Jordan. These factors can be utilized when formulating polices by the specialized authorities who are seeking to attract more portfolio investment.