Financial Statement Announcement and Its Effect on Stocks in Amman Bourse

This study aims to test the effect of financial statement disclosure on stock prices on industrial shareholding companies, and investigating the information content of this statement on either stock prices and (trading volumes), it is also aims to investigate the ability of investors to earn abnormal return by using these information. This study draws sources of information from secondary data. The behavior of stock prices was studied on the basis of daily movements. On this paper an attempt was made to analyze the stock prices of all industrial shareholding companies listed in Amman bourse using market model to estimate the normal return and the percentage change of daily stock prices to estimate the actual return. Hypothesizes of this study were examined by using parametric tests as one-sample test and paired sample to test. It was found that there was no information content to these statements on stock prices. The investors could neither using this information to beat the market, nor earning abnormal return.  This study can be a source of help to industrial companies’ managers to improve either way of publishing financial statement or the information content of these statements. And it is also a source of help to investors to improve their understanding and reading of these statements. Keywords: financial statement disclosure, stock prices, abnormal return, normal return, information content, Amman Bourse

The Impact of Green Auditing on Organizational Performance in Jordan: the Moderating Effect of the Auditor’s Opinion

The Underlying study is highly significant for the management of organisations and government to understand the importance of green auditing in controlling the carbon footprint in their country.The primary data collection method has been employed in the underlying research because the information has been accumulated directly from the relevant participants and questionnaire surveys have been conducted with the 300 auditors in the energy sector of the Jordan.The overall findings of the study mainly suggest that there is significant impact of green auditing on organisation performance in Jordan with the moderating effect of auditor’s opinion.Therefore, it is recommended to the Jordanian energy sector to carry out green audit on the annual and semi-annual basis for the purpose of maintaining records and take auditor’s opinion on the ground on which the audit has to be conducted

SARS-CoV-2 susceptibility and COVID-19 disease severity are associated with genetic variants affecting gene expression in a variety of tissues

Variability in SARS-CoV-2 susceptibility and COVID-19 disease severity between individuals is partly due to genetic factors. Here, we identify 4 genomic loci with suggestive associations for SARS-CoV-2 susceptibility and 19 for COVID-19 disease severity. Four of these 23 loci likely have an ethnicity-specific component. Genome-wide association study (GWAS) signals in 11 loci colocalize with expression quantitative trait loci (eQTLs) associated with the expression of 20 genes in 62 tissues/cell types (range: 1:43 tissues/gene), including lung, brain, heart, muscle, and skin as well as the digestive system and immune system. We perform genetic fine mapping to compute 99% credible SNP sets, which identify 10 GWAS loci that have eight or fewer SNPs in the credible set, including three loci with one single likely causal SNP. Our study suggests that the diverse symptoms and disease severity of COVID-19 observed between individuals is associated with variants across the genome, affecting gene expression levels in a wide variety of tissue types

A first update on mapping the human genetic architecture of COVID-19

peer reviewe

COVID-19 Host Genetics Initiative. A first update on mapping the human genetic architecture of COVID-19

The COVID-19 pandemic continues to pose a major public health threat, especially in countries with low vaccination rates. To better understand the biological underpinnings of SARS-CoV-2 infection and COVID-19 severity, we formed the COVID-19 Host Genetics Initiative1. Here we present a genome-wide association study meta-analysis of up to 125,584 cases and over 2.5 million control individuals across 60 studies from 25 countries, adding 11 genome-wide significant loci compared with those previously identified2. Genes at new loci, including SFTPD, MUC5B and ACE2, reveal compelling insights regarding disease susceptibility and severity.</p