The Impact of Financial Soundness Indicators (FSIs) on the Market Value of Palestinian Public Shareholding Banks

This study aimed to explore the financial soundness of the Palestinian banking sector. It also aimed to examine its impact on the market value of banks listed on the Palestine Stock Exchange (PEX) which lists six (6) banks. For this purpose, Financial Soundness Indicators (FSIs) were utilized including capital indicators, asset quality indicators, profitability indicators, and liquidity indicators. The study employed a descriptive-analytical approach, utilizing the published financial statements of these banks to calculate the necessary ratios for measuring FSIs. Additionally, publications from the PEX were used to measure market value for the period of 2012-2021. The study revealed several noteworthy findings, including the adherence of listed banks on PEX to the Basel III Committee's regulations regarding FSIs. The data also showed that the Palestinian banking sector ranks at intermediate to advance level in terms of banking safety. Furthermore, FSIs have a significant impact on the market-to-book value ratio

The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit). The study found that there was an influence of some standard characteristics of the audit committee on earnings quality