I have around twelve years of experience in the banking system and with significant expertise in debt and liquidity management. I have a strong understanding of business finance, economic planning, and data interpretation.
This study examines the relationship between branching, lending, and competition in Pakistani ban... more This study examines the relationship between branching, lending, and competition in Pakistani banks. Due to denationalization, Pakistani banks started to increase their branch networks and change loan and deposit policies. To check the effect of geographic diversification and distance on the performance of banks, the market power of loans and deposits, and the effect of large and medium banks on the performance of small banks, a sample of commercial banks is selected. The study finds that geographic diversification and distance between bank branches and headquarters do not affect the performance of the banks, but geographic diversification of banks in different areas affects the market power of loans and deposits. The results show that medium and large banks do not affect the performance of the small banks because small banks are better performing in the local market. Medium and large banks are affected by the market power of the loans and deposits of small banks. The study recommen...
This study aims to explore the impact of artificial intelligence on the efficiency of banking ser... more This study aims to explore the impact of artificial intelligence on the efficiency of banking services in Jordanian commercial banks. This research adopted a descriptive approach and used five-point questionnaires to obtain data. The sample consists of the employees working in the control and supervision departments of Jordanian commercial banks and 198 employees working in the control and supervision departments of commercial banks. This study analyzed the data using SPSS software and descriptive and inferential statistical methods. This study revealed that artificial intelligence statistically significantly impacts the efficiency of banking services in Jordanian commercial banks.
2022 International Conference on Business Analytics for Technology and Security (ICBATS)
Neural networks is a new topic of great importance, because of the change that it causes in the p... more Neural networks is a new topic of great importance, because of the change that it causes in the performance in the accounting profession and the relevance of accounting information. Current study aims to examine the impact neural network on an efficient accounting information system on the Jordanian commercial banks. Collecting date for 13 Jordanian commercial banks listed on the Amman Stock Exchange. The primary was obtained using a questionnaire includes all employees in the accounting departments, internal auditors, and programmers. The study distributed (195) questionnaires to the entire sample members electronically. It is found that the neural networks used by Jordanian commercial banks contribute to increasing the efficiency of its accounting systems, and providing management with basic accounting information. Moreover, the neural networks used by Jordanian commercial banks are distinguished by their ability to analyze contribute to raising the efficiency and ability of workers to develop and progress, and provide management and stakeholders with information that is consistent with the needs of customers.
Working capital management requires careful attention from corporate managers because it plays an... more Working capital management requires careful attention from corporate managers because it plays an important role in corporate stability. The social belongingness of managers induced them to learn from their society, colleagues, and overall industrial movement. They also learn from their peers that have more strategic efficiency. In line with these arguments, the objective of the current study is to explore the peer influence on corporate working capital management practices. For regression analysis, we utilized ten years of data (2009–2018) of non-financial publicly listed firms at PSX (Pakistan Stock Exchange). We used the cash conversion cycle (CCC) as a proxy variable to measure working capital management (WCM). We employed panel fixed effect and system GMM (generalized method of moments) models to estimate regression between the variables of the study. The empirical findings suggest the significant impact of peer WCM on corporate WCM. They also suggest the significant impact of ...
Financial information issued by companies is vital to investors and capital providers for their i... more Financial information issued by companies is vital to investors and capital providers for their investment decisions, while factors that impact audit quality should be ascertained. In Jordan, the effect of ownership structure and debt on audit quality has not been adequately studied. The current study purposes to examine the effect of ownership structure and debt on audit quality for non-financial companies listed on the Amman Stock Exchange. The ownership structure and debt represent the independent variables in this study, while audit quality is the dependent variable. Managerial ownership (MANOW), family ownership (FAMOW) and foreign ownership (FOROW) were used as proxies for the ownership structure, debt (DEBT) was represented by debt to equity, while audit quality (AQ) was represented by a log audit fee. Panel data approach with annual reports of 88 ASE listed industrial and services companies were employed, covering the 2009-2019 period. fixed effect and 2SLS methods were empl...
This study is an attempt to review relevant literature on the theme of corporate real investment ... more This study is an attempt to review relevant literature on the theme of corporate real investment decisions. We have conducted a comprehensive survey of literature on the studies published in well-reputed journals of finance, i.e., The Journal of Finance, The Review of Financial Studies, and The Journal of Financial Economics, during the years 2010 to 2022. The theoretical analysis reveals that information asymmetry, cash holdings, policy uncertainty, idiosyncratic risk, governance quality, financing diversification, financial development, managerial network, investor protection, tax policy, etc., are prominent factors influencing investment decisions. The current review analysis is useful and has certain policy implications for investment managers regarding investment decisions. It guides on the factors that can impede or boost investment volume. Our study has a novel contribution to the literature by summarizing the voluminous empirical literature arranged on physical investment de...
This article aims to explore blockchain, its applications, and its impact on banks in Jordan. The... more This article aims to explore blockchain, its applications, and its impact on banks in Jordan. The potential applications and improvements that blockchain might bring to the financial industry are astounding. Specifically, this study discussed the importance and possible areas of deploying blockchain technology in the banking sector of an emerging country with a fast-growing economy, namely Jordan, for different reasons. First, due to the shrinking interest-rate spread, Jordan's financial sector lacks long-term lending and unsecured loans. Second, many economic revolutions, such as the internet and banking innovations, have impacted the Jordanian banking sector. As a result, the banking sector must undergo significant transformation to increase performance and attain new levels of growth. Third, the underlying technology in clearing payment and credit bank information systems could be revolutionized by blockchains. Fourth, blockchain applications facilitate "obtain credit, u...
This paper focus on an important issue that has received little attention in previous studies. It... more This paper focus on an important issue that has received little attention in previous studies. It is the effect of boar size on the relationship between capital structure and the financial performance of companies. Through used the sample includes the industrial companies listed in Amman Stock Exchange, the generalized least squares method, as a panel data technique to study the moderating of boar size on the relationship of capital structure and financial performance. Where capital structure measured by (equity ratio and long-term debt) and the financial performance measured by Tobin's Q. The results showed, board size moderates the relationship between equity and financial performance. Also, Tobin's Q significantly affected by equity and the relationship is negative.
The current research aims to investigate the financial management of Jordanian listed banks durin... more The current research aims to investigate the financial management of Jordanian listed banks during the COVID-19 pandemic to identify the impact of the COVID-19 pandemic on the financial management efficiency of Jordanian banks during the pandemic. In addition, this research is based on a quantitative research approach as it incorporates financial management factors, including liquidity management, return on equity, return on assets, and financial performance, for identifying the efficiency of Jordanian banks during the COVID-19 pandemic. The analysis shows the financial indicators of banks listed on the Amman stock exchange. It has been found that the pandemic has affected the financial performance of these banks. On one side, although the total asset (size) of the banking sector is found to be increased on the other side, the debt ratio has also been increased, and it has created a significant negative impact on the financial performance. Hence, the findings indicate that the Jorda...
Academy of Accounting and Financial Studies Journal, 2021
Investors and capital providers are interested in the financial information issued by companies t... more Investors and capital providers are interested in the financial information issued by companies to make investment decisions. Meanwhile, managers may adopt accrual earnings management to improve the company's image. Thus, it is important to examine the factors that affect earnings management. Therefore, the motivation for this study was the investigations in Jordan related to the impact of financial structure on accrual earnings management were few and rare. The current investigation depends on panel data approach using the annual reports for 88 companies listed on ASE (industrial and services) sectors from 2009 to 2019. The independent variable, financial structure (FS), measured by financial structure ability (FSA), debt repaying ability (DRA) and cash flow from financing activities (CASHF). The independent variable, accrual-based earnings management (AEM), measured by performance approach. The results of multiple regression analysis of plate data showed a significant and negative impact of FSA and DRA on AEM, while CASHF has no impact on AEM.
Much effort has been expended by the regulators in Jordan to enhance the code of corporate govern... more Much effort has been expended by the regulators in Jordan to enhance the code of corporate governance (CG); however, the effectiveness of CG mechanisms in monitoring management and enhancing the value of a firm is still a puzzle. This study aims to investigate the impact of CG and cash holdings (CH) on firm value as measured by the market-to-book ratio. The sample consists of all manufacturing firms listed on the Amman Stock Exchange (ASE) over the years 2010–2017. The study hypotheses were tested using panel regression analysis. The research findings suggest that CH have a positive association with firm value, supporting the transaction and precautionary motives for holding cash. An interesting finding is that board expertise was found to be negatively associated with firm value. Gender diversity was found to be positively related to firm value, while board size, independence, and frequency of meetings were found to be insignificant. It seems that firms in Jordan regard strong CG m...
This study mainly aimed to examine the effect of internal risks on the financial performance of t... more This study mainly aimed to examine the effect of internal risks on the financial performance of the Jordanian commercial banks. The study sample comprised the entire commercial banks that are included in the Amman Stock Exchange (ASE) spanning the period from 2009 to 2019. The study formulated four hypotheses, which are related to the effects of liquidity risk and leverage risk on the bank’s performance, proxied by ROA and ROE. Based on the results, liquidity risk did not have a significant effect on both ROA and ROE, while leverage risk did not have a significant effect on ROA, but it did on ROE. It can thus be concluded that the use of financial leverage should be taken into consideration because of its negative influence on the banks’ financial performance, specifically on the shareholders’ returns. It is recommended that future studies examine the effect of additional risk types, like credit risk and operational risk on the performance of banks.
Entrepreneurship plays a pivotal and important role in any economy, this study shed the light on ... more Entrepreneurship plays a pivotal and important role in any economy, this study shed the light on the impact of bank lending on the development of entrepreneurship in Jordan from the year (2000–2019), the study aimed to examine the impact of granting bank loans toward the industrial and construction sectors on entrepreneurship in Jordan through the number of small and medium enterprises (SMEs) in these two sectors. Data were collected from various official websites, including Central Bank of Jordan bulletins (CBJ), Department of Public Statistics (DOS) surveys, and Ministry of Industry and Trade in Jordan (MIT) books, by conducted an appropriate test, namely Unit Root Test, Co-Integration Test and Multiple Linear Regression Test. The study concluded that there is a positive and statistically significant effect of the independent variable BLMS on the dependent variable ENT-DEV, as when increasing the BLMS 1%, the dependent variable ENT-DEV will increase by 485%, and that there is a po...
This study examines the relationship between branching, lending, and competition in Pakistani ban... more This study examines the relationship between branching, lending, and competition in Pakistani banks. Due to denationalization, Pakistani banks started to increase their branch networks and change loan and deposit policies. To check the effect of geographic diversification and distance on the performance of banks, the market power of loans and deposits, and the effect of large and medium banks on the performance of small banks, a sample of commercial banks is selected. The study finds that geographic diversification and distance between bank branches and headquarters do not affect the performance of the banks, but geographic diversification of banks in different areas affects the market power of loans and deposits. The results show that medium and large banks do not affect the performance of the small banks because small banks are better performing in the local market. Medium and large banks are affected by the market power of the loans and deposits of small banks. The study recommen...
This study aims to explore the impact of artificial intelligence on the efficiency of banking ser... more This study aims to explore the impact of artificial intelligence on the efficiency of banking services in Jordanian commercial banks. This research adopted a descriptive approach and used five-point questionnaires to obtain data. The sample consists of the employees working in the control and supervision departments of Jordanian commercial banks and 198 employees working in the control and supervision departments of commercial banks. This study analyzed the data using SPSS software and descriptive and inferential statistical methods. This study revealed that artificial intelligence statistically significantly impacts the efficiency of banking services in Jordanian commercial banks.
2022 International Conference on Business Analytics for Technology and Security (ICBATS)
Neural networks is a new topic of great importance, because of the change that it causes in the p... more Neural networks is a new topic of great importance, because of the change that it causes in the performance in the accounting profession and the relevance of accounting information. Current study aims to examine the impact neural network on an efficient accounting information system on the Jordanian commercial banks. Collecting date for 13 Jordanian commercial banks listed on the Amman Stock Exchange. The primary was obtained using a questionnaire includes all employees in the accounting departments, internal auditors, and programmers. The study distributed (195) questionnaires to the entire sample members electronically. It is found that the neural networks used by Jordanian commercial banks contribute to increasing the efficiency of its accounting systems, and providing management with basic accounting information. Moreover, the neural networks used by Jordanian commercial banks are distinguished by their ability to analyze contribute to raising the efficiency and ability of workers to develop and progress, and provide management and stakeholders with information that is consistent with the needs of customers.
Working capital management requires careful attention from corporate managers because it plays an... more Working capital management requires careful attention from corporate managers because it plays an important role in corporate stability. The social belongingness of managers induced them to learn from their society, colleagues, and overall industrial movement. They also learn from their peers that have more strategic efficiency. In line with these arguments, the objective of the current study is to explore the peer influence on corporate working capital management practices. For regression analysis, we utilized ten years of data (2009–2018) of non-financial publicly listed firms at PSX (Pakistan Stock Exchange). We used the cash conversion cycle (CCC) as a proxy variable to measure working capital management (WCM). We employed panel fixed effect and system GMM (generalized method of moments) models to estimate regression between the variables of the study. The empirical findings suggest the significant impact of peer WCM on corporate WCM. They also suggest the significant impact of ...
Financial information issued by companies is vital to investors and capital providers for their i... more Financial information issued by companies is vital to investors and capital providers for their investment decisions, while factors that impact audit quality should be ascertained. In Jordan, the effect of ownership structure and debt on audit quality has not been adequately studied. The current study purposes to examine the effect of ownership structure and debt on audit quality for non-financial companies listed on the Amman Stock Exchange. The ownership structure and debt represent the independent variables in this study, while audit quality is the dependent variable. Managerial ownership (MANOW), family ownership (FAMOW) and foreign ownership (FOROW) were used as proxies for the ownership structure, debt (DEBT) was represented by debt to equity, while audit quality (AQ) was represented by a log audit fee. Panel data approach with annual reports of 88 ASE listed industrial and services companies were employed, covering the 2009-2019 period. fixed effect and 2SLS methods were empl...
This study is an attempt to review relevant literature on the theme of corporate real investment ... more This study is an attempt to review relevant literature on the theme of corporate real investment decisions. We have conducted a comprehensive survey of literature on the studies published in well-reputed journals of finance, i.e., The Journal of Finance, The Review of Financial Studies, and The Journal of Financial Economics, during the years 2010 to 2022. The theoretical analysis reveals that information asymmetry, cash holdings, policy uncertainty, idiosyncratic risk, governance quality, financing diversification, financial development, managerial network, investor protection, tax policy, etc., are prominent factors influencing investment decisions. The current review analysis is useful and has certain policy implications for investment managers regarding investment decisions. It guides on the factors that can impede or boost investment volume. Our study has a novel contribution to the literature by summarizing the voluminous empirical literature arranged on physical investment de...
This article aims to explore blockchain, its applications, and its impact on banks in Jordan. The... more This article aims to explore blockchain, its applications, and its impact on banks in Jordan. The potential applications and improvements that blockchain might bring to the financial industry are astounding. Specifically, this study discussed the importance and possible areas of deploying blockchain technology in the banking sector of an emerging country with a fast-growing economy, namely Jordan, for different reasons. First, due to the shrinking interest-rate spread, Jordan's financial sector lacks long-term lending and unsecured loans. Second, many economic revolutions, such as the internet and banking innovations, have impacted the Jordanian banking sector. As a result, the banking sector must undergo significant transformation to increase performance and attain new levels of growth. Third, the underlying technology in clearing payment and credit bank information systems could be revolutionized by blockchains. Fourth, blockchain applications facilitate "obtain credit, u...
This paper focus on an important issue that has received little attention in previous studies. It... more This paper focus on an important issue that has received little attention in previous studies. It is the effect of boar size on the relationship between capital structure and the financial performance of companies. Through used the sample includes the industrial companies listed in Amman Stock Exchange, the generalized least squares method, as a panel data technique to study the moderating of boar size on the relationship of capital structure and financial performance. Where capital structure measured by (equity ratio and long-term debt) and the financial performance measured by Tobin's Q. The results showed, board size moderates the relationship between equity and financial performance. Also, Tobin's Q significantly affected by equity and the relationship is negative.
The current research aims to investigate the financial management of Jordanian listed banks durin... more The current research aims to investigate the financial management of Jordanian listed banks during the COVID-19 pandemic to identify the impact of the COVID-19 pandemic on the financial management efficiency of Jordanian banks during the pandemic. In addition, this research is based on a quantitative research approach as it incorporates financial management factors, including liquidity management, return on equity, return on assets, and financial performance, for identifying the efficiency of Jordanian banks during the COVID-19 pandemic. The analysis shows the financial indicators of banks listed on the Amman stock exchange. It has been found that the pandemic has affected the financial performance of these banks. On one side, although the total asset (size) of the banking sector is found to be increased on the other side, the debt ratio has also been increased, and it has created a significant negative impact on the financial performance. Hence, the findings indicate that the Jorda...
Academy of Accounting and Financial Studies Journal, 2021
Investors and capital providers are interested in the financial information issued by companies t... more Investors and capital providers are interested in the financial information issued by companies to make investment decisions. Meanwhile, managers may adopt accrual earnings management to improve the company's image. Thus, it is important to examine the factors that affect earnings management. Therefore, the motivation for this study was the investigations in Jordan related to the impact of financial structure on accrual earnings management were few and rare. The current investigation depends on panel data approach using the annual reports for 88 companies listed on ASE (industrial and services) sectors from 2009 to 2019. The independent variable, financial structure (FS), measured by financial structure ability (FSA), debt repaying ability (DRA) and cash flow from financing activities (CASHF). The independent variable, accrual-based earnings management (AEM), measured by performance approach. The results of multiple regression analysis of plate data showed a significant and negative impact of FSA and DRA on AEM, while CASHF has no impact on AEM.
Much effort has been expended by the regulators in Jordan to enhance the code of corporate govern... more Much effort has been expended by the regulators in Jordan to enhance the code of corporate governance (CG); however, the effectiveness of CG mechanisms in monitoring management and enhancing the value of a firm is still a puzzle. This study aims to investigate the impact of CG and cash holdings (CH) on firm value as measured by the market-to-book ratio. The sample consists of all manufacturing firms listed on the Amman Stock Exchange (ASE) over the years 2010–2017. The study hypotheses were tested using panel regression analysis. The research findings suggest that CH have a positive association with firm value, supporting the transaction and precautionary motives for holding cash. An interesting finding is that board expertise was found to be negatively associated with firm value. Gender diversity was found to be positively related to firm value, while board size, independence, and frequency of meetings were found to be insignificant. It seems that firms in Jordan regard strong CG m...
This study mainly aimed to examine the effect of internal risks on the financial performance of t... more This study mainly aimed to examine the effect of internal risks on the financial performance of the Jordanian commercial banks. The study sample comprised the entire commercial banks that are included in the Amman Stock Exchange (ASE) spanning the period from 2009 to 2019. The study formulated four hypotheses, which are related to the effects of liquidity risk and leverage risk on the bank’s performance, proxied by ROA and ROE. Based on the results, liquidity risk did not have a significant effect on both ROA and ROE, while leverage risk did not have a significant effect on ROA, but it did on ROE. It can thus be concluded that the use of financial leverage should be taken into consideration because of its negative influence on the banks’ financial performance, specifically on the shareholders’ returns. It is recommended that future studies examine the effect of additional risk types, like credit risk and operational risk on the performance of banks.
Entrepreneurship plays a pivotal and important role in any economy, this study shed the light on ... more Entrepreneurship plays a pivotal and important role in any economy, this study shed the light on the impact of bank lending on the development of entrepreneurship in Jordan from the year (2000–2019), the study aimed to examine the impact of granting bank loans toward the industrial and construction sectors on entrepreneurship in Jordan through the number of small and medium enterprises (SMEs) in these two sectors. Data were collected from various official websites, including Central Bank of Jordan bulletins (CBJ), Department of Public Statistics (DOS) surveys, and Ministry of Industry and Trade in Jordan (MIT) books, by conducted an appropriate test, namely Unit Root Test, Co-Integration Test and Multiple Linear Regression Test. The study concluded that there is a positive and statistically significant effect of the independent variable BLMS on the dependent variable ENT-DEV, as when increasing the BLMS 1%, the dependent variable ENT-DEV will increase by 485%, and that there is a po...
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Papers by Ahmad Al-Naimi