Characteristics Boards of Directors and Cash Dividend Policy

Purpose: The purpose of this study is to Explanation the relationship between the characteristics boards of directors (Board size, Board women's representation, Board independency, and Board diversity) and cash Dividend Policy.   Design/Methodology/Approach: The study uses a firm level panel data set of sample included 13 banks and insurance companies publicly traded firms on the Palestine Stock Exchange between 2012 and 2021. Cash Dividend Policy have been measured by (dividends per share), and the data analyzed within the framework of OLS regression technique.    Findings: The results of this study reveal no significant effects of all characteristics boards of directors on cash Dividend Policy at banks and insurance companies publicly traded on the Palestine Stock Exchange. The study recommended the need to control the application of corporate governance for commercial banks and insurance companies in Palestine.   Research, Practical & Social implications: The results of this study differ somewhat from most previous studies. The study emphasizes the necessity of activating internal governance factors related to the characteristics of the board of directors to support the process of making a decision to cash dividend Policy because of their important reflection on the analyzes and expectations of investors in the Palestine Stock Exchange.   Originality/Value: This study provides valuable insights to shareholders and stakeholders about activating internal governance mechanisms in the Palestinian financial sector and highlights the role of the characteristics boards of directors in making financial decisions, including cash dividend Policy, while giving a clearer picture to investors and analysts for building investment strategies

Mentoría y Apoyo Financiero: Impacto en la Motivación Empresarial Familiar

This study investigates and assesses factors that influence entrepreneur’s motivation to start up a project and explores government support programs. A study model was developed, and a quantitative approach was used for this purpose to collect data from potential entrepreneurs among family members. Two influential factors were used in the study that would impact entrepreneur’s motivation which are mentoring and funding support. This study is based on the expectancy theory to investigate impact on entrepreneur’s motivation. A simple random sampling approach was used on the targeted population and study results were tested to determine their validity. The findings show that the existence of mentorship and accessible funding support have a favorable relationship and remarkable impact on motivation of entrepreneurs especially in the early stages of the project. The study indicates that entrepreneur’s ideas and goals would not be achieved without proper funding. Potential entrepreneurs may not be able to start their own business people and face the risks in the absence of financial support. It is critical to enhance the understanding of potential entrepreneurs in the early stages on how such substantial efforts might benefit their entrepreneurial journeys. The study suggests focusing on mentorship and funding support programs to stimulate potential entrepreneurs in differente contexts as Bahrain. This step can attract and increase investment in the market and contribute to economic growth of the country.Este estudio investiga y evalúa los factores que influyen en la motivación de las personas emprendedoras y explora los programas de apoyo del gobierno. Se utiliza un enfoque cuantitativo para este propósito, recopilando datos de personas empresarias posiblesde miembros de la familia. En el estudio se utilizan dos factores influyentes que afectan la motivación de las personas emprendedoras, que son la mentoría y el apoyo financiero. Este estudio se basa en la teoría de las expectativas para investigar el impacto en la motivación de las personas emprendedoras. Se utilizó un enfoque de muestreo aleatorio simple en la población objetivo y se probaron los resultados del estudio para determinar su validez. Los hallazgos muestran que la existencia de mentoría y apoyo financiero accesible tienen una relación favorable y un impacto notable en la motivación de las personas emprendedoras, especialmente en las primeras etapas del proyecto. El estudio indica que las ideas y los objetivos de las personas emprendedoras no se lograrían sin la financiación adecuada. Las personas emprendedoras posibles pueden no ser capaces de iniciar su propio negocio y enfrentar riesgos en ausencia de apoyo financiero. Es fundamental mejorar la comprensión de las personas emprendedoras potenciales, especialmente en las primeras etapas, sobre cómo esos esfuerzos sustanciales podrían beneficiar sus trayectorias empresariales. El estudio sugiere centrarse en los programas de mentoría y apoyo financiero para estimular a las personas emprendedoras potenciales en contextos similares al de Bahréin. Esta medida puede atraer y aumentar la inversión en el mercado y contribuir al crecimiento económico del país.

Governance boards of trustees: quality of higher education and the outputs of scientific research

Purpose – This study investigates whether there are relationships between the characteristics of the boards of trustees of universities in the Arab region, higher education quality assurance and the output of scientific research. Design/methodology/approach – The descriptive analytical approach was used in this study. The study was conducted on the universities of the Arab region that are included in the classification of the British Institution for the Arab Region: QS Arab Region University. Findings – The findings show that there is an effect of the characteristics of the trustees combined in the universities of the Arab region on ensuring the quality of higher education, other than the output of scientific research. The findings also indicate when measuring the characteristics individually that the trustee system is not effective in the Arab region and it is only formal for nominal purposes. Research limitations/implications – Most universities in the Arab region do not disclose the data of boards of trustees, their roles, committees, rules of procedure and the nature of their work. A large number of universities also do not operate under the trustee system because the regulations and instructions do not allow this in the country. Practical implications – This study seeks to improve practitioners knowledge, including boards of trustees, in ensuring the quality of higher education and the output of scientific research. Originality/value – The research projected the governance model through the characteristics of the boards of directors of for-profit companies on the boards of trustees of universities in the Arab region. The study examines the nature of the characteristics of the boards of trustees that are compatible with its responsibilities, the most important of which is the supervision of the strategy to ensure the quality of higher education research

The Auditing Quality and Accounting Conservatism

[Abstract] This study aims at verifying that there is accounting conservatism in the financial reports issued by the industrial corporations listed on the Amman Stock Exchange (ASE) and testing the impact of auditing quality characteristics (the auditing firm size, contacts with other global auditing firms, client retention period, auditing fees and the specialty in client's industry) on the enhancement of the level of accounting conservatism. Towards realizing the objectives of the study, the relationship was estimated and examined through the Binomial Test to test the first hypothesis a One-Sample T-Test to test the second hypothesis, and multiple regressions of (Ordinary Least Squares OLS). Data of 39 companies of the industrial sector for the period 2001-2006 were arranged in a way that made it possible to apply the Pooled Data Regression. The study found significant results indicating a low level of accounting conservatism in the financial statements issued by the Jordanian industrial corporations. The results indicated that some of the characteristics of auditing quality are good, and some of audit quality characteristics have an impact on improving the level of accounting conservatism. Based on these results, we have provided recommendations to the interested parties

Digital transformation under the governance of Palestinian banks

Abstract This study aims to understand and evaluate the impact of applying governance principles on digital transformation in Palestinian banks listed on the Palestine Stock Exchange. A questionnaire was distributed to 750 employees from the study population. It included four axes representing governance principles (board of directors’ tasks, board practices and conflicts of interest, disclosure and transparency, and risk management) and a fifth axe representing digital transformation. The study found a strong, statistically significant positive effect of applying governance principles on digital transformation in Palestinian banks. The results also showed the keenness of the boards of directors to discuss the commitment of bank management to implement the provisions and regulations of governance issued by the Palestine Monetary Authority. This helped in developing and approving the necessary policies for risk management and enhanced the effectiveness of oversight of the digital transformation system. This was reflected in increasing customer confidence in the banks’ performance and maintaining the interests of related parties. The study recommended the need to enhance the level of transparency and disclosure regarding governance performance and the progress of digital transformation in banks. It also recommended developing an integrated framework for analyzing and managing risks related to digital transformation. This assists in providing comprehensive training and development programs for practitioners to enhance their capabilities in the field of digital transformation and applying governance principles

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially