Ahmed Dheyauldeen Salahaldin

The objective of this study is to examine the relationship between corporate governance and intellectual capital within Jordanian manufacturing firms. This study used a sample of Jordanian manufacturing firms and applied regression analysis to test the effects of board size, executive director duality, percentage of independent directors, and ownership concentration on intelligence capital performance. Thus, 64 Jordanian listed manufacturing firms represent the study sample for the study period (2014–2022). The study employs advanced statistical methods to evaluate how these governance mechanisms affect intellectual capital, including human, structural, and relational capital. The study results indicate that the board size and CEO duality had no significant impact on intellectual capital performance. A positive significant determinant is the firm performance measured by earnings per share with a coefficient estimate of 6.331 at p-value <0.0. The significant positive effect of firm performance on intellectual capital performance indicates that financial health is an important driver of intellectual capital utilization. Good firms are likely to have more resources to invest in human capital, technology, and innovation, which are necessary components of intellectual capital. Future research should continue to explore these dynamics across different contexts to inform more effective governance and management practices.

Tax avoidance and capital expenditure are critical financial strategies employed by banks to enhance profitability. Understanding their impact on bank financial performance is essential for policymakers and bank managers seeking to optimize financial strategies. This study is aimed to investigate the influence of tax avoidance (TAV) and capital expenditure on the financial performance of Jordanian banks, while exploring the moderating effect of firm size. Using regression analysis, the relationships between tax avoidance, capital expenditure, bank size, and bank financial performance were investigated. Financial data from Jordanian banks were utilized over a specified period. The study results refer that tax avoidance has a positive correlation with ROA (the correlation = 31.7%) and ROE (the correlation = 30.2%). The results reveal that tax avoidance significantly impacts bank financial performance, with banks employing tax avoidance strategies exhibiting higher returns on assets and equity. However, capital expenditure does not demonstrate a significant association with bank financial performance. Additionally, firm size does not moderate the link between TAV, capital expenditure, and bank financial performance. The non-significant impact of capital expenditure underscores the need for banks to explore alternative avenues for improving financial performance. These findings provide a valuable insight for policymakers and bank managers in devising effective financial strategies to optimize bank performance in the Jordanian context.

Type of the article: Research Article

Abstract
Customer perceptions of smart human–AI service experiences are important for understanding how AI-enabled hospitality services influence guests’ behavioral responses. As hotels integrate artificial intelligence into frontline service encounters, understanding how these perceptions shape revisit intention is critical in hospitality marketing. This study examines how customer perceptions of smart human–AI service experiences affect revisit intention, with pleasure, arousal, and dominance serving as mediators within the Pleasure–Arousal–Dominance (PAD) framework. It also investigates the moderating role of digital literacy. Data were collected from guests at four- and five-star hotels in Iraq that offer AI-enabled service experiences. A sampling approach yielded 927 responses, which were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that customer perceptions of smart human–AI service experiences significantly enhance pleasure (β = 0.513, p < 0.001), arousal (β = 0.529, p < 0.001), and dominance (β = 0.412, p < 0.001), but have no significant direct effect on revisit intention. Mediation analysis indicates that pleasure and dominance significantly mediate this relationship, whereas the indirect effect through arousal is not significant. Digital literacy exhibits differentiated moderating effects by strengthening the pleasure–revisit intention relationship, showing no significant effect on the arousal–revisit intention relationship, and weakening the dominance–revisit intention relationship. This study contributes to hospitality marketing by demonstrating that smart human–AI service experiences influence revisit intention primarily through emotional responses rather than directly. The findings show that digital literacy varies across emotional dimensions, offering practical guidance for designing customer-centered, AI-enabled hospitality services more effectively.

Acknowledgment
The authors extend sincere gratitude to the University of Anbar, notably the College of Administration and Economics, for their continuous academic support and for providing the institutional environment that enabled the successful completion of this research. The intellectual and infrastructural resources made available by the university were essential in facilitating the study’s theoretical development and empirical implementation.