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هدفت هذه الدراسة إلى استكشاف مستوى ممارسة أبعاد التنمية المستدامة الاقتصادية والاجتماعية، والبيئية والتكنولوجية ومدى تأثيرها على الأداء المالي، من خلال دراسة حالة بنك اليمن والخليج، وقد شمل مجتمع الدراسة جميع موظفي البنك، وعددهم (108) موظفين، وبلغ عدد الاستمارات المستردة والصالحة للتحليل (91) استبانة، واعتمدت الدراسة على المنهج الوصفي التحليلي باستخدام الحزمة الإحصائية (SPSS29)، وتم إجراء تحليل الانحدار المتدرج (Stepwise) لاختبار فرضية الدراسة وتوصلت إلى أن هناك مستوى مرتفعا لممارسات أبعاد التنمية المستدامة الأربعة)، كما أظهرت الدراسة وجود تأثير إيجابي ذي دلالة إحصائية للبعد التكنولوجي على الأداء المالي، وكذلك وجود تأثير إيجابي ذي دلالة إحصائية للبعدين الاقتصادي والتكنولوجي معا على الأداء المالي. بينما لم تظهر النتائج وجود تأثير إيجابي ذي دلالة إحصائية للبعد الاجتماعي أو البيئي على الأداء المالي.

The present study examines the relation between firms' financial performance and earnings management in an emerging market; namely, Egypt. We examine the associa¬tion between firms' financial performance and earnings management from three per¬spectives. First, we investigate whether a firm's financial performance affects earnings management. Second, we examine whether firms with ineffective financial performance engage in earnings management practices more than firms with effective financial per¬formance. Third, we test whether firms with ineffective financial performance manipu¬late their earnings to report greater earnings. Earnings management is captured by discretionary accruals. Cash flows from opera¬tions are used to indicate the level of a firm's financial performance, thus allowing the categorization of the sample group of Egyptian firms into two sub-samples: firstly, those characterized by low cash flows (demonstrating ineffective financial performa¬nce, i.e. underperforming or low performing firms); and secondly, those characterized by high cash flows (demonstrating effective financial performance, i.e. high perform¬ing firms). We use the ordinary least square regression model of the relation between discre¬tionary accruals and a firm's financial performance to examine whether a firm's finan¬cial performance affects earnings management. To assess whether firms with ineffective financial performance are more prone to manage earnings than their higher performing counterparts, we employ a contextual model (of the relation between discretionary ac¬cruals and a firm's financial performance) with a dummy variable approach that allows parameter shifts for underperforming firms. Finally, to test for income increasing ac¬cruals by underperforming firms, we test whether discretionary accruals are positive and significantly greater for underperforming firms than those for high performing firms. The results show that, first, earnings management is negatively associated with a firm's financial performance. Second, underperforming firms are engaged in more ea¬rnings management practices than their high performing counterparts. Third, underper-forming firms have positive and considerably greater discretionary accruals than their effectively performing counterparts to elevate their reported earnings in order to hide their low financial performance. Overall, these results suggest that an Egyptian firm's financial performance may serve as a fundamental determinant of its likelihood of en¬gaging in earnings management. Moreover, these results suggest that listed Egyptian firms utilize earnings management practices opportunistically as a way to conceal their ineffective/poor financial performance. Given the current weakness of investor protec¬tion and legal enforcement in Egypt, these results encourage policymakers to improve considerably corporate-governance mechanisms in Egypt. This study contributes to the limited research on earnings management in emerging markets, and specifically, Egypt.

هدفت الدراسة إلى معرفة أثر تقييم الأداء المالي باستخدام النسب في عملية اتخاذ القرارات في الشركات الصناعية السورية، ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي، حيث قامت الباحثة من خلال الدراسة الميدانية بتصميم استبانة وتوزيعها على عينة من الموظفين بالقسم المالي في الشركات الصناعية السورية إذ تضمنت العينة كل من المحاسبين والمحاسبين الرئيسيين ومدراء الحسابات والمدراء الماليين في هذه الشركات والبالغ عددها 41 شركة صناعية سورية موزعة على خمسة قطاعات وهي: قطاع الصناعات الغذائية، قطاع صناعة الألبسة، قطاع الطباعة والتغليف، قطاع الصناعات البلاستيكية ومواد البناء، وقطاع الصناعات الكيماوية والمنظفات، كما بلغ عدد الاستبانات الموزعة (77) استبانة وتم استرداد (70) استبانة منها، ولتحليل الاستبانات المستردة استخدم البرنامج الإحصائي SPSS وتم إجراء دراسة وصفية إحصائية للمتغيرات الديموغرافية ولمحاور الدراسة واختبار الفرضيات، وتوصلت الدراسة إلى نتائج عدة وهي: تتخذ الشركات الصناعية السورية قراراتها استناداً إلى نتائج عملية تقييم الأداء المالي باستخدام النسب والمؤشرات المالية، كما أظهرت النتائج أن عملية تقييم الأداء المالي تؤدي إلى اتخاذ قرارات صحيحة تؤدي إلى تحسين الأداء المالي للشركة.

This study investigates the financial and operational impact of Faysal Bank Limited's strategic conversion from a conventional to a full-fledged Islamic banking model. Amidst the global expansion of Islamic finance and increasing demand for Sharia-compliant products, Faysal Bank embarked on this transformative journey from 2014 to 2024. Employing a quantitative, longitudinal case study approach, this research analyzes the bank's financial statements and operational data to assess changes across key indicators. The primary objective was to evaluate the effect of this conversion on asset and liability growth, income generation, and overall profitability, alongside tracking branch network evolution. Findings reveal a complete operational conversion culminating by 2022 and sustained growth in assets and liabilities. Crucially, the study confirms its hypothesis, demonstrating a significant positive impact on financial performance, marked by a substantial upturn in both Total and Net Income, alongside improved Return on Assets (ROA) and Return on Equity (ROE) following the full implementation of Islamic banking principles in 2023. This case offers valuable insights for other institutions contemplating similar strategic conversions.

Objectives: The research aims to measure the Impact of Electronic Commerce on the Financial Performance of Jordanian Commercial Banks (JCB) listed on Amman stock exchange (ASE). Methods: The research community includes (12) Commercial banks in Jordan, where the financial statements were collected for the period (2019-2023) listed on ASE. A linear correlation model was developed to measure the impact of e-commerce on the financial performance of JCB. To examine the impact of Electronic Commerce (independent variable) through a questionnaire that was distributed on (60) branch managers of the twelve banks included in the study sample on Financial Performance (dependent variable) via Return on assets and Dividend yield published in ASE. Results: The researcher found that there is a negative impact for Challenges (Obstacles) of Electronic Commerce on both return on assets and dividend yield for JCB. Also, there is a positive impact for E-commerce Success Factors on each return on assets and dividend yield. Conclusion: The main research recommendations were needed to focus on decrease the Challenges of Electronic Commerce as much as possible for JCB, also, to look after for E-commerce success factors by improve an E-commerce legislative system in Jordan.

This research aims to investigate the relationship between board diversity and the financial performance of banks listed on the Beirut Securities Exchange (BSE) and Damascus Stock Exchange (DSE) in Lebanon and Syria, respectively. The study adopts a quantitative approach, employing hypothesis testing and analyzing secondary data from the banks' annual reports over a ten-year period from 2010 to 2019. The analysis includes descriptive statistics and inferential statistical techniques. Furthermore, panel data regression analysis is employed to examine the influence of board diversity variables, specifically the return on equity (ROE) and return on assets (ROA), on the financial performance of the banks. This study examines the impact of board diversity on the financial performance of banks listed on the exchanges in Lebanon and Syria. The findings reveal that gender diversity does not significantly affect financial performance, while age diversity has a positive influence. Education diversity positively impacts the financial performance of banks on the Damascus Stock Exchange but not on the Beirut Securities Exchange. Board experience diversity does not have an impact on financial performance in both countries.

This study highlights the role of the Balanced Scorecard in enhancing corporate governance by pursuing the interests of stakeholders, including shareholders, customers, and employees. The study used a quantitative approach, relying on a questionnaire distributed to 63 Algerian private companies. The results revealed that. The financial perspective aims to pilot shareholder satisfaction and the company's purpose, while the customer perspective aims to broaden the company's vocation to better meet the expectations of its stakeholders. Furthermore, the alignment between organizational learning and the internal operations perspective ensures that both customers and employees are satisfied, ultimately enabling the company to achieve its goals and meet shareholders expectations.

The impact on the financial performance of real estate companies, Savills as the main company and JLL its competitor, during the 23rd June 2016 Brexit referendum was somewhat limited within the real estate industry to cause large consequences on specific services such as investment. The uncertainty of Brexit has caused large scepticism from customers willing and able carry out real estate transactions. The financial performance for both companies has been inevitably affected as a result of Brexit such that the short-term damage has been felt, however recoveries have taken place thereafter. It remains to be seen as to the longer-term effects of Brexit on the real estate industry, especially now that Covid-19 has compounded market conditions further.

The problem of the study focuses on weakness of indicators in (BSP) at the (BS) in the Northern State perform to decrease (BP) level, The study aims to measure the effect of (KM) on (BP) through the use of (BSP) at the (BS). One Main hypothesis were developed and a questionnaire was designed. After data collection and analysis from the respondents, the study reached up to a significant statistical effect of (KM) on (BP). The study recommended Banking System at the Northern State have to pay more attention to (KM) Practices by holding training courses in how to exploit the knowledge available within the branches banks.

This study investigates the role of corporate governance regulations on the financial performance within listed companies in Saudi Arabia. 120 organisations were selected from Saudi Stock Exchange, Tadawul, over a period of four years between 2016 to 2019 for 565 observations. The data were gathered about the intendent variable of board independence, board size, board meeting, board interlocking, in addition to firm size and leverage as moderators. The independent variable was Tobin's q. The result of this study shows that there is a negative relationship between board size and board interlocking on one hand and financial performance of the listed companies on the other hand. Other independent variables of independent directorships and frequency of board meeting were shown to have a positive effect on financial performance. The outcome of this study supports the theoretical foundations of stakeholder theory about the importance of reducing the monopoly of the agents (directors on board) over the decisions of the company. Such reduction of the effect of directors can be done through maximising the number of meetings accompanied by maximising the number of independent directors on board. Also, by reducing board interlocking, the influence of directors will shrink while increasing board size will slow down the process of taking decisions which affect companies' performance.