An-Najah University Journal for Research - B (Humanities)
Purpose: This study aimed to examine the effectiveness of audit and risk committees on the financ... more Purpose: This study aimed to examine the effectiveness of audit and risk committees on the financial performance of banks listed on the Palestinian and Amman Bourses, by measuring the effectiveness of the audit and risk committees using proxies, which are the size of the audit and risk committee, the experience and qualifications of the members of the audit and risk committees, the independence of the members of the audit and risk committees, and the number of audit and risk committee meetings. As for financial performance, it was measured by using the Return on Assets and the Earnings Per Share. Methodology: To achieve these objectives the Descriptive -Analytical approach was used. A sample consisting of (21) banks distributed between the two bourses was used during the period (2015-2022), Findings: The study determined that there is a positive and insignificant effect on the size of the audit committee, the independence of the audit committee, audit committee meetings, and the ind...
Mağallaẗ ğāmiʿaẗ al-ʿAyn li-l-aʿmāl wa-al-qānūn, Feb 15, 2024
The aim of this research was to examine the role that business schools in Palestinian universitie... more The aim of this research was to examine the role that business schools in Palestinian universities played in achieving Sustainable Development Goals )SDGs( )G1, G4, G8, G9, G12, G16, G17( through their study plans, due to their close connections to the local market. Additionally, the study aimed to determine whether business school graduates acquire the skills and competencies necessary for the local market. For this descriptive and analytical study, a survey questionnaire was created to collect data from faculty members and employers in the local market. The findings show that business schools in Palestinian universities have included SDGs in their study plans to a medium-to-high degree, with a stronger focus on quality education. Employers in the local market view graduates from these study plans as having the necessary competencies and skills, and they also rate their compliance with SDGs as being between moderate and high, particularly in quality education. Regarding the degree to which the competencies and skills of business school graduates meet those of the local market and are thus relevant to SDGs, there were no significant differences between the perceptions of university faculty members and employers in the local market. However, notable significant differences were found in the areas of international standardization, capacity knowledge in operational expertise, economic and industrial challenges, and partnerships for the goals. Business schools in Palestinian universities should continue to set a high priority on incorporating SDGs into their study plans and matching the competencies and skills of their graduates with the demands of the local market. The considerable areas of variance between employers in the Palestinian market and university faculty members present opportunities for greater collaboration to meet the requirements of the local market and accomplish SDGs.
The Role of Business Schools in Achieving Sustainable Development Goals: Palestine as a Case Study
The purpose of this research was to examine the act of business schools in Palestinian universiti... more The purpose of this research was to examine the act of business schools in Palestinian universities by their study plan in achieving sustainable development goals (SDGs) (G1, G4, G8, G9, G12, G16, G17), due to their strong relationship with the business sector in the local market, in addition to examining whether the graduates of business schools have the required competencies and required skills for the local market. This research is descriptive in nature and a survey questionnaire was designed to collect data from faculty members and employers. The results indicate that business schools in Palestinian universities have incorporated sustainable development goals in their study plans to a medium-to-high degree, with a higher emphasis on Quality Education. Graduates from these programs are perceived to possess the required competencies and skills by the employers in the local market, with a medium-to-high level of alignment with the SDGs, especially in the area Quality Education. The...
This research aimed to examine the impact of governance on the financial performance of companies... more This research aimed to examine the impact of governance on the financial performance of companies listed in Amman and Palestine stock exchanges, by measuring the governance with several indicators: the gender diversity of board members, the size of the board of directors, duality in the position of the CEO, independence and academic qualifications of board members. As for the financial performance, it is measured using return on assets and return on equity. A sample of (52) industrial companies and (21) banks distributed between the two stock exchanges was studied in the period (2013-2019). The study concluded that there is an insignificant positive effect of gender diversity, a significant adverse effect of the size of the board of directors, the duality in position of the CEO’s job, the independence of the board of directors and an important positive impact of the practical experience of board members on the return on assets. Gender of members in the board, independence and member...
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Papers by Saed Al-Koni