Ashraf Mohammad Salem Alrjoub

Several studies have examined the relationship between inventory management and firm performance. However, most of these studies ignore the impact of inventory types on the relationship. Moreover, the relationship is influenced by some factors such as cost of capital which has not been considered. This study examines the moderating effect of cost of capital on the relationship between inventory types and firm performance. The data of 48 firms for the period 2010-2016 which formed 279 firm-year observations were used in this study. With the use of Pearson correlation and panel Generalized Method of Moments (GMM) estimation, the findings show that inventory management with consideration of its types influence firm performance in the long term. In addition, it is also found that cost of capital moderates the relationship between inventory management and firm performance. However, the interaction between cost of capital and inventory types has different implications. It is suggested that firms should consider cost of capital when making decision on inventory types and align their inventory control to fit in to the changes in their business environment.

The purpose of this study is to investigate whether or not the issuing of debt securities and the effectiveness of profit management affect Jordanian banks’ operational performance. The assessments are carried out with the help of data obtained from the financial statements of commercial banks that are listed on the Amman Stock Exchange (ASE) from 2016 to 2020. Estimation of the regression equation is performed with the help of the non-linear analysis. The study’s findings showed that the issuance of debt securities has a significant (0.02) influence on banks’ operational performance. Furthermore, profit efficiency has an insignificant (0.363) influence on banks’ operational performance. Overall, the findings of the study are consistent with those of earlier empirical research. The most important contribution of this paper is that the determination of debt security issuers’ prospects associated with the Jordanian economy can be improved, and financial institutions and commercial banks can take corrective measures to reduce variation and increase development.