Economic Bulletin of the National Mining University

 

Основні рецензенти

Білоцерківець Володимир Вікторович - Український державний університет науки та технологій

Герасименко Анжеліка Григорівна - Київський національний торговельно-економічний університет

Завгородня Олена Олександрівна - Український державний університет науки та технологій

Литвиненко Наталія Іванівна - Національний технічний університет «Дніпровська політехніка»

Тарасевич Віктор Миколайович - Український державний університет науки та технологій

Пилипенко Ганна Миколаївна - Національний технічний університет «Дніпровська політехніка»

Ходжаян Аліна Олександрівна - Київський національний університет ім. Т.Г. Шевченка

Прушківський Володимир Генадійович - Національний університет «Запорізька політехніка»

Задоя Анатолій Олександрович - Дніпропетровський університет імені Альфреда Нобеля

Прушківська Емілія Василівна - Національний університет «Запорізька політехніка»

Мушникова Світлана Анатоліївна - Український державний університет науки та технологій

Пилипенко Юрій Іванович - Національний технічний університет «Дніпровська політехніка»

Смєсова Вікторія Леонідівна - Національний технічний університет «Дніпровська політехніка»

Безугла Людмила Сергіївна - Національний технічний університет «Дніпровська політехніка»

Амоша Олександр Іванович - Інститут економіки промисловості Національної академії наук України

Булєєв Іван Петрович - Інститут економіки промисловості Національної академії наук України

Залознова Юлія Станіславівна - Інститут економіки промисловості Національної академії наук України

Ареф’єва Олена Володимирівна - Національний авіаційний університет

Прохорова Вікторія Володимирівна - Українська інженерно-педагогічна академія

Вагонова Олександра Григорівна - Національний технічний університет «Дніпровська політехніка»

Єрмошкіна Олена Вячеславівна - Національний технічний університет «Дніпровська політехніка»

Макурін Андрій Андрійович - Національний технічний університет «Дніпровська політехніка»

Пашкевич Марина Сергіївна - Національний технічний університет «Дніпровська політехніка»

Усатенко Ольга Володимирівна - Національний технічний університет «Дніпровська політехніка»

Лазебник Лариса Леонідівна - Університет державної фіскальної служби України

Чуріканова Олена Юріївна - Національний технічний університет «Дніпровська політехніка»

Бардась Артем Володимирович - Національний технічний університет «Дніпровська політехніка»

Бойченко Микола Вікторович - Національний технічний університет «Дніпровська політехніка»

Іванова Марина Іллівна - Національний технічний університет «Дніпровська політехніка»

Трифонова Олена Василівна - Національний технічний університет «Дніпровська політехніка»

Швець Василь Якович - Національний технічний університет «Дніпровська політехніка»

Красовська Олена Юріївна - Національний технічний університет «Дніпровська політехніка»

Касян Сергій Якович - Національний технічний університет «Дніпровська політехніка»

Метеленко Наталія Георгіївна - Запорізька державна інженерна академія

Петруня Юрій Євгенович - Університет митної справи та фінансів


IssuesSectionsAuthorsKeywords

Article

Issue:2024 №3 (87)
Section:Economic theory
UDK:658.114.3
DOI:https://doi.org/10.33271/ebdut/87.009
Article language:English
Pages:9-27
Title:Corporate governance and quality of profits in industrial enterprises
Authors:Hojjoj Ali. Al., Ajloun University,
Salaimeh Safwan. Al., Aqaba University Of Technology
Annotation:Methods. This study is one of the field studies in which a descriptive-analytical approach is applied to study the impact of corporate governance laws on the quality of earnings. The study was conducted in industrial public joint-stock companies listed on the Oman Stock Exchange. As part of the study, the opinions of accountants and internal auditors of these organizations were also evaluated from the point of view of directors. The SPSS statistical program was used to analyze the obtained data. Results. In the modern economy, corporate governance is one of the most important factors that determine not only the level of economic development of the country, but also the social and investment climate. Therefore, adherence to the principles of corporate governance, compliance with legal requirements and the effectiveness of the existing corporate governance system has become one of the important conditions for the attractiveness of business investment. Today, many researchers show an interest in the problems of corporate governance. The goal of this study was to determine the role of corporate governance in achieving profit in industrial enterprises. To meet the study's goals, a set of 78 Jordanian industrial businesses were chosen, with a total of 120 managers, assistant directors, and department heads as the study population. With 60 data, a random sample of 50% of the study population was taken, and the total of 204 data was valid to be processed and analyzed after that using the statistical program (SPSSv.20) in the statistical analysis of these data. Various methods were used for statistical analysis, including: arithmetic averages, standard deviations, multiple regression analysis, stepwise regression analysis, inflation coefficient of variance, alpha-Kornibach coefficient. Novelty. The study reached the following perceptions, which are the most important perceptions. The managers’ visions about the dimensions of governance systems and their visions about the dimensions of achieving profits in independent Jordanian companies came to a high degree, and there is an effect of governance in achieving profits, as it shows a degree of 62.3% of variation in achieving benefits. Practical value. The study recommends adopting the concept of high-performance systems and working in all its dimensions in all Jordanian communications and various activities, to achieve profits, by adopting rules of governance that may contribute to a broader understanding of governance in Jordan. This will contribute to a deeper understanding of management practices in Jordan and the selection of effective applications and skills to ensure profitability. 
Keywords:Governance, Quality, Impact, Performance, Benefits, Regression analysis, Activities, Various activities
File of the article:EV20243_009-027.pdf
Literature:
  • 1. Laudon, Kenneth c., & Laudon, Jane p. (2007). Management Information Systems: Managing the Digital Firm, 10thed. New Jersey: Prentice-Hall, Person Education, Upper Saddle River. Pp. 14. https://doi.org/10.15837/ijccc.2007.1.2342
  • 2. Gerasimos Rigatos. (2010). Intelligent Industrial Systems: Modelling, Automation and Adaptive Behavior. Information Science Reference; First edition (April 1, 2010). https://doi.org/10.4018/978-1-61520-849-4
  • 3. Monique Jeanblanc, Marc Yor, & Marc Chesney. (2009). Mathematical Methods for Financial Markets. Springer; 1st Edition. (November 23, 2009). https://doi.org/10.1007/978-1-84628-737-4
  • 4. Noe, R, et (2006). Human Resources Management. A Competitive Advantage, Chicago, Itwin. https://doi.org/10.4324/9780203006115-7
  • 5. Abu Ajila, Imad Muhammad Ali, & Hamdan Allam (2009). The impact of corporate governance on management Profits (Guide from Jordan). Proceedings from: International Scientific Forum on the International Financial and Economic Crisis And Global Governance, for the period 20-21 October. Farhat Abbas University, Setif, Faculty of Science Economics and Facilitation Sciences, Algeria.
  • 6. Al-Haddad, W. (2009). Corporate Governance and Performance of Jordanian Industrial Companies listed at Amman Stock Exchange. Doctor’s Thesis. The Arab Academy for Banking and Financial Sciences.
  • 7. Azmi, R.A. (2010). Corporate Governance Enforcement: Between Institutional Investors and Social Pressure.
  • 8. Stephens, A. (2009). Corporate governance quality and internal control under the Sarbanes Oxley regime section, 302. Doctor’s Thesis. The University of Arizona, Tucson, Arizona, United States.
  • 9. Aishi, Ammar and Omari, Samy (2013). The application of governance rules and its impact on accounting disclosure and the quality of financial reports: A case study of Algerian joint-stock companies. Proceedings from: Research and working papers of the first Arab conference on the field of auditing, in the first Arab conference on the field of auditing. economics.
  • 10. Nadeem, I., & Naveed, A. (2013). Impact of performance appraisal on employee’s performance involving the Moderating Role of Motivation. BahaUddinZakariya University Multan, Pakistan. https://doi.org/10.12816/0002354
  • 11. Nassazi, Aidah (2013). Effects of training on Employee performance. Evidence from Uganda. VaasanAmmattikorkeadoulu University of Applied Sciences International Business, KoskinenOssi. Nazmul, H, Tahmina, R. & Chowdhury, K. (2014). Strategic Human Resource Development Practices: An Empirical Study of Steel Manufacturing Industries of Bangladesh. International Management Review, Vol. 10, No. 2, pp. 24-31.
  • 12. Haitham I. M Almubaideen, Abdul Hakim Mustafa Joudeh, Saad A. Alsakeni, & Kayed Abd allah AlAttar. (2019). The Effect of Applying Hedge Accounting in Reducing Future Financial Risks in Jordanian Commercial Banks. Modern Applied Science. https://doi.org/10.5539/mas.v13n3p140
  • 13. Al-Wasmi, Mohammad E., Cerioni, L, & Jaffey, P. (2012). Corporate governance practice in the GCC: Kuwait as a case study. Brunel University Research Archive (BURA). https://doi.org/10.1108/14720701211275523
  • 14. Tariq Tawfeeq Yousif Alabdullah, Sofri Yahya, Mohamed Ibrahim Nor, Firas Qassim Majeed. (2016). An investigation of corporate governance from a new perspective: examining the financial performance of companies and the impact of executive turnover. Corporate Board: role, duties and composition. https://doi.org/10.22495/cbv12i1art6
  • 15. Mahmoud Mohmad Aleqab, & Maha Mohammad Ighnaim. (2021). The impact of board characteristics on earnings management. Journal of Governance and Regulation. https://doi.org/10.22495/jgrv10i3art1
  • 16. Ziad Abdul Halim AlTheibeh, Oday Abdulraheem Alhyari, & Mohyedin Hamza. (2018). Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v13n12p125
  • 17. Governance and Sustainability. (2020). Springer Science and Business Media LLC.
  • 18. Ahmad Y. Khasawneh, & Qais A. Dasouqi. (2017). Sales nationality and debt financing impact on firm’s performance and risk. EuroMed Journal of Business. https://doi.org/10.1108/emjb-05-2016-0015
  • 19. Seyed Esmaeil Sadati, Nader Rahbar, Hadi Kargarsharifabad, Abdollah Khalesi Doost. (2021). Low thermal conductivity measurement using thermoelectric technology - Mathematical modeling and experimental analysis. International Communications in Heat and Mass Transfer. https://doi.org/10.1016/j.icheatmasstransfer.2021.105534
  • 20. Bader Al-Shammari, & Waleed Al-Sultan. (2010). Corporate governance and voluntary disclosure in Kuwait. International Journal of Disclosure and Governance. https://doi.org/10.1057/jdg.2010.3
  • 21. Lu’ayy Minwer Al-Rimawi. (1998). Kuwaiti, Jordanian an Omani Securities Markets: a Comparative Study. Yearbook of Islamic and Middle Eastern Law Online. https://doi.org/10.1163/221129899x00061
  • 22. Ala Mohammad Rabi. (2019). Board Characteristics and Environmental Disclosure: Evidence from Jordan. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v14n2p57
  • 23. Fawaz Hassan Shehada, Wesal Hani Al-Omari, & Assem Hani Nawafleh. (2020). The Degree of Science Teachers’ Awareness about the Concepts and Requirements of Green Economy in the Secondary School in Amman. From the The viewpoint of Teachers Themselves. International Journal of Learning, Teaching and Educational Research. https://doi.org/10.26803/ijlter.19.3.4
  • 24. Ahmad Fawaz Malkawi. (2018). The Impact of Commitment Time-Sharing Companies by Applying the Standards of Corporate Governance in Creating Sustainable Employment Opportunities in Jordan. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v13n7p230
  • 25. Allam Mohammed Mousa Hamdan. (2020). Audit committee characteristics and earnings conservatism in banking sector: empirical study from GCC. Afro-Asian J. of Finance and Accounting. https://doi.org/10.1504/aajfa.2020.104401
  • 26. Gill, A. & Obradovich, J. (2012). The impact of corporate governance and financial leverage on the value of American Firms, international research. Journal of finance and economics, 91.
  • 27. Hussein Yarqi & Omar Ali Abdel-Samad, a paper entitled: (2011). The Impact of Institutional Governance in Algeria and Ways to Activate it. Medea University.

Chief Editor

Pylypenko H. M., Doctor of Economics, Professor at the Department of Tourism and Economics of Enterprise, NTU «Dnipro Polytechnic»


Deputy Chief Editors:

Vagonova O. G., Doctor of Economics, Head at the Department of Applied Economics, Entrepreneurship and Public Administration, NTU «Dnipro Polytechnic»

Amosha O. I., Academician of the Academy of Sciences of Ukraine, Doctor of Economics, Director of the Institute of Industrial Economics of the National Academy of Sciences of Ukraine.



Head of editorial board

Shvets V. Ya., Doctor of Economics, Head of Management Department, NTU «Dnipro Polytechnic»



Editorial counsel:

Bardas A. V., d.е.s.; Bezuhla L.S., d.е.s.; Bieloborodova M.V., PhD; Bondarenko L.A., PhD; Boichenko M.V., d.е.s.; Bulieiev I.P., d.е.s., Gerasymenko А.H., d.е.s.; Gerasymenko T.V., PhD; Hryhorenko I.V., PhD; Dobrianskа N.А., d.е.s.; Yermoshkina O.V., d.е.s.; Zaloznova Yu.S., d.е.s.; Ivanova M. I., d.е.s.; Kasian S.Ya., PhD; Korneev V.V., d.е.s.; Krasovska O.Yu., d.е.s.; Litvinenko N.I., d.е.s.; Makurin, А.А., d.е.s.; Pavlova V.А., d.е.s.; Pashkevich M.S., d.е.s.; Pylypenko Yu.I., d.е.s.; Prushkivska E. V., d.е.s.; Slavkova А.А., PhD; Smіesova V.L., d.е.s.; Tereshchenko E.Yu., PhD; Trifonova O.V., d.е.s.; Usatenko, O.V, d.е.s.; Shvets V.Ya., d.е.s.; Shynkarenko N. V., PhD; Churikanova О.Yu., d.е.s.; Yakуmenko-Tereshchenko, N.V., d.е.s.

International editorial counsel:

Dariusz S. (AGH University of Krakow, Poland), Koshebayeva G. (Karaganda State Technical University, Kazakhstan), Rosak-Szyrocka J. (Chestohova University of Technology, Poland), Sichinava А. (Georgian Technical University, Georgia), Taras V. (University of South Carolina, Greensboro, USA), Jurevičienė D. (Vilnius Gediminas Technical University, Lietuvos Respublika).


Senior editor: Cherchenko N. А.

Language editor: Isakova M. L.

Technical editor: Litvinov Yu.I.

Air Jordan 11 For Sale
nike lunar forever 2 mens cheap shoes sale store

Please, note the following instructions to submit your full papers to the journal: the journal will consider previously unpublished papers in Ukrainian or English languages that should relate to the theoretical and practical profile and follow the guidelines:

1. The paper limit is 8–12 pages (single-spaced type), to be submitted electronically via e-mail.

2. For authors with no Dr. Sc. degree in Economics the paper will be submitted with a review by a Dr. Sc. in Economics to justify its novelty and practical value.

3. Each paper must accompany a completed corresponding author form which includes author’s Surname, Name and Patronymic, scientific degree, academic title, work place, position, business and home postal addresses, phone and fax number, e-mail address. Also include the office of Nova Poshta, for the copy of the Bulletin issue with the author’s publication to be sent to.

4. In case the author (authors) wish to get additional copies of the issue, this should be noted separately in the author form.

Article layout

The article starts with UDC index (left aligned, no indentation)

Next line (no line skip) is the title of the article (in capital letters, full page format).

After a line skip are the author’s initials and surname, scientific degree, academic title, place of work or study, address (comma separated). Full page format.

After a line skip is the abstract (1800 characters) in the language of the article. Abstract contains information about specific scientific results obtained in the course of the study, the level of their novelty, propositions concerning their solutions and practical value of the obtained results. In the next line (no indentation) are keywords (10-12 words) in full page format.

After a line skip is the main text (two columns format) which includes the following parts:

problem statement in general and its correlation with important scientific or practical tasks;

analysis of recent papers containing the solution of the above problem for the authors to ground their research (references are required), determination of previously unsolved parts of a general problem discussed in the article;

aim of the article (statement of purpose);

materials and methods of the research with full justification of the received scientific results;

conclusions of the research and perspectives for further scientific development in the sphere.

After a line skip is References (two column format). Bibliographic description is done according to GOST DSTU 7.1:2006 “The system of standards on information, library and publishing service. Bibliographic entry. Bibliographic description. General requirements and rules of composition” (State Commission for Academic Degrees and Titles of Ukraine Bulletin, #3, 2008).

After a line skip are abstracts (1800 characters each) in English languages with keywords in the appropriate language (6-10 words), full page format. Abstracts start with the title of the article (full page format, capitalized), author’s initials and surname, scientific degree, academic title, place of work or study in italics, full page format.

Guidelines:

  • title: Times New Roman – 12 pt, bold, capitalized;
  • subheading: Times New Roman – 12 pt, bold;
  • author’s initials and surname, degree, title, place of work or study, E-mail – 12 pt, italics;
  • main text, UDC – 12 pt;
  • abstracts, keywords – 12 pt;
  • references – 10 pt.

2.5 сm upper and lower margin, 2.0 сm left and right margin, two column format for the main text and references, 0.7 cm between columns. Paragraph indentation – 1.0 cm, single spacing.

Style and format

Formulas are printed in Equation Editor (MathType v. 4–5). Figures in the paper must be included as Microsoft Word object, grouped in a separate window created as “text box” or “Word picture”. Figures must be gray shade or pattern fill. Graphs are accepted in Microsoft Excel or standard graphics editors (Corel Draw, Adobe Illustrator) inserted in the text as objects. If graphic editors are used, the figure can be submitted as separate files linked to the text. Raster graphic objects must be submitted in uncompressed TIFF format with resolution 300 dpi or higher. Images must not be compressed into JPEG or GIF format, as quality loss is inevitable. Schemes with text can be done in the above graphic editors or Microsoft Word, in the latter case every window must be done as text box connected with other boxes by lines or arrows and then grouped. Font size in figures must be 10pt or bigger. Captions should be grouped with figures, font size – 12 pt.

The Bulletin has publication fees of 900 UAH regardless of the number of pages in the article. Additionally, 100 UAH is charged for DOI prefix..

The article is reviewed within two weeks.

The journal is published on: January 30th, March 30th, June 30th, September 30th.

『アディダス』に分類された記事一覧