Muhannad Akram Ahmad
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1 publications
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Inventory management, cost of capital and firm performance: evidence from manufacturing firms in Jordan
Ashraf Mohammad Salem Alrjoub , Muhannad Akram Ahmad doi: http://dx.doi.org/10.21511/imfi.14(3).2017.01Investment Management and Financial Innovations Volume 14, 2017 Issue #3 pp. 4-14
Views: 2819 Downloads: 2067 TO CITE АНОТАЦІЯSeveral 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.
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The effect of ethical leadership on management accountants’ performance: the mediating role of psychological well-being
Problems and Perspectives in Management Volume 17, 2019 Issue #2 pp. 228-241
Views: 1818 Downloads: 420 TO CITE АНОТАЦІЯThis paper examined the impacts imparted by ethical leadership on both the performance and well-being of management accountants employed in public shareholding companies operating in Jordan. The mediating effect of psychological well-being was also examined. In testing the study hypotheses, analysis was performed on 93 obtained responses. The structural equation modeling (SEM) approach was used. From the outcomes, the ethical leadership level has significant impact on the psychological well-being of management accountants, while ethical leadership indirectly and significantly affects job performance, but only by way of psychological well-being. All these lend support to the mediating role of the psychological well-being of employees in the delineation of the link existing between ethical leadership and employee performance. Limitations and implications of the study are discussed. The directions of forthcoming studies are proposed as well.