Capital expenditure, tax avoidance and bank performance: Evidence from Jordanian banks

Performance 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.

The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudinal and it combined qualitative and quantitative methods. Descriptive statistics and Feasible Generalized Least Square (FGLS) were used to explore the relationships between financial performance and integrated reporting quality. The results indicate that there is a positive relationship between integrated reporting quality (IRQ) and earnings per share (EPS). However, there is no significant relationship between IRQ and Tobin’s q (Q-Ratio), IRQ and return on equity (ROE), IRQ and return on assets (ROA) as well as IRQ and economic value added (EVA). Moreover, there are no significant differences on the financial performance of the listed banks before and after the introduction of integrated reporting.

The 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.