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1-7 of 7
Keywords: Profitability
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 06 May 2025
... is to examine the determinants of brokerage firms’ profitability at the DSE. Design/methodology/approach The sample of this study includes all brokerage firms, live and dead, which were functional at the DSE from 2016 to 2023. The authors used a number of estimation methods; pooled random effects ordinary...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 2071–2091.
Published: 08 July 2024
... The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 2028–2049.
Published: 02 July 2024
...Abdalmuttaleb Musleh Alsartawi Purpose This study aims to examine the relationship between the diffusion of technology-enabled innovation in financial services (i.e. financial technology [FinTech]) and the financial performance, i.e. profitability and market value of the banks listed in the Gulf...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (2): 518–535.
Published: 12 June 2024
...Salah Kayed; Mohammad Alta’any; Rasmi Meqbel; Ibrahim N. Khatatbeh; Abdalkareem Mahafzah Purpose This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on profitability, risk-taking...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (1): 154–169.
Published: 15 September 2023
... to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021. Findings Our findings reveal that firm size has a significant positive impact on litigation risk, whereas...
Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (2): 343–362.
Published: 24 June 2019
...Abdalmuttaleb M.A Musleh Al-Sartawi; Sameh M. Reda Reyad Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review...
Journal Articles
Journal of Financial Reporting and Accounting (2016) 14 (1): 86–115.
Published: 04 July 2016
...Elisa Menicucci; Guido Paolucci Purpose The purpose of this paper is to investigate the relationship between bank-specific characteristics and profitability in European banking sector to find the role of internal factors in achieving high profitability. Design/methodology/approach A regression...
