The positive impact of knowledge management on innovation performance is no longer a mystery. However, the moderating role of knowledge hoarding remains undisclosed. There-fore, the present study aims to explore the moderating role of knowledge hoarding on the ef-fect of knowledge management on innovation performance. On the ground of its design as a descriptive research, a questionnaire-based survey was developed, validated, and administered to a sample of 314 managers chosen from commerce and service organizations. Using multiple regression analysis and structural equation modeling (SEM), the results indicated that knowledge management processes (knowledge acquisition, dissemination, storage, sharing and application) exerted significant effects on innovation performance. Moreover, Knowledge hoarding exerted a significant negative effect on innovation performance. However, the re-sults indicate that knowledge hoarding did not moderate the effect of knowledge management processes on innovation performance. This finding can be explained by the fact that, despite the negative impact of knowledge hoarding on innovation performance, this effect did not af-fect the relationship between knowledge management processes and innovation performance and this may be due to the nature of knowledge hoarded by employees in terms of relevance and scarcity. In the light of these findings, the study recommends that it is necessary to determine whether employees hoard knowledge, and distinguish how important this knowledge is for innovation performance. In fact, this is the contribution of the current study to knowledge management literature.

This research aims at evaluating the traditional communication channels, and the possible impact that it may have on consumers purchase decision, particularly toward their choices of restaurants in Palestine. To achieve this purpose, two main hypotheses, and the total of four sub-hypotheses were derived based on literature review. Descriptive analytical methodology and inductive quantitative approaches were found most suitable to the nature of the research. The population of the research consisted of consumers who make the purchase decision in choosing restaurants either for themselves or on behalf of others. A self-administrated questionnaire was designed based on previous studies and primary data was collected over non-probability accidental sample (restaurants intercept). 470 questionnaires were distributed in Nablus, Ramallah and Bethlehem, 500 valid questionnaires were retrieved within a timeframe of 25 days, from 24th of June till 18th of July 2018, forming a response rate of 83.6%. Based on the statistical analyses, there is a statistically significant impact of traditional communication channels on purchase decision for Palestinian restaurants, the strength of the effect is moderate. Also, each traditional communication channels (Television, Radio, Newspaper and Outdoor) has, separately, a significant positive impact on consumer purchase decision. The strength of the effect ranged from weak to moderate, the study found that outdoors advertisements had the highest impact on purchase decision, followed by television, radio, and newspapers, respectively. Discussion and recommendations are provided based on the study findings.

The concept of talent management has received great attention from scholars and practitioners. Despite this, there are few studies associated with the relationship between innovation and talent management. This study invokes human capital, McGregor’s X and Y, social exchange and employee attraction theories to examine the link between talent management, product innovation, process innovation and marketing innovation. A questionnaire is developed to collect the data from the study sample consisted of (120) employees in top and middle management positions. Collated data is analyzed with variance-based structural equation modeling (PLS-SEM). Results from PLS-SEM suggest that talent management had a significant and positive impact on product, process and marketing innovations. Supplemental ANOVA analyses also reveal that organizational tenure was a strong determinant for talent management as well as product, process and marketing innovations.

This paper measures the effect of disclosure quality of integrated business reports on the predictive power of accounting information and firms’ value in the Egyptian Stock Market. In order to achieve the research objectives, the research relies on content analysis approach in examining the annual reports of the companies listed in the Egyptian Stock Exchange from 2015 to 2018. The study depends on measuring the independent variable i.e. disclosure quality of the integrated business reports on building up a disclosure index consisting of 45 items in 8 groups equally weighted, whereas; dependent variables which represents the predictive power of accounting information measured by adopting three different methodologies; namely Accounting Conservatism, Share Prices, and Discretionary Accruals. Concerning to firm value, the study uses Tobin’s Q model to measure the relationship between the quality disclosure of the integrated business reports and the firm value. The results indicate that the quality disclosure of integrated business report leads to increase accounting conservatism and share prices, whereas the statistics analysis reports a negative effect towards discretionary accruals indicating that the quality disclosure of integrated business report leads to decrease in discretionary accruals.

This research empirically attempted to assess the effect of brand familiarity and perceived ser-vice quality on brand image as well as to explore the position of brand image on student satis-faction in addressing previous efforts' mixed outcomes and bridging the gaps in the private higher education area. The data were collected from students of Jadara university in Jordan. PLS-SEM methods were used to test hypothesized relationships on a sample of 112 students. The findings show that familiarity with the brand and perceived quality of service had an important and beneficial connection with the image of the brand. Also, there was an important and positive connection between brand image and students’ satisfaction. The revision has dis-cussed the finding and an implication compared with past studies. These findings have significant implications for private higher education institutions that may be taken into considera-tion when developing their marketing plan. The finding will help design strategies to increase students’ satisfaction and improve brand image. It has also presented some of recommendations for upcoming investigation.

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. In order to achieve the objectives of the study, a quantita-tive analytical method was applied. The study was applied to a sample of 41 industrial compa-nies where their data were available during the period of study from 2013 to 2017. The findings indicated that the characteristics of the board of directors combined influenced on the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. Moreover, the size of the board of directors and the financial experience had some effects on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. However, the board of directors’ meetings had no meaningful effect on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. It was also found that family ownership concentration had an impact on the relationship between the characteristics of the board of directors combined and earnings management in Jordanian industrial companies listed on Amman Stock Exchange. The study concluded a number of recommendations, the most important of which is to encourage the competent bodies and the boards of directors in the public shareholding companies to pay more attention to the development of more legis-lation that focus on earnings quality by reducing earnings management practices. In addition, it is necessary to identify penalties for cases of manipulation and distortion in the financial statements which reduce the use of illegal techniques and attract investors.

The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.

2-pyridyl [3H]-quinazolin-4-one derivatives fused or substituted with different oxygen or nitrogen heterocycle moieties as potential anti-tumor and anti-microbial agents were prepared, characterized and biologically screened. The synthesis process started from 5-bromo-2-[pyridin-4-ylcarbonyl]amino]benzoic acid which was converted to the crucial building block 6-Bromo-2-(pyridin-4-yl)quinazolin-4(3H)-one via two alternative routes. Compound 3 underwent halogenation reaction POCl3 and PCl5 to afford compound 6-Bromo-4-chloro-2-(pyridin-4-yl)quinazoline 4. The novel cyclized products 5a,b-10 were subsequently prepared. Some of the newly synthesized compounds 5a, 5b, 6, 7, 8, 9 and 10 were screened for their antiproliferative and antimicrobial activities against various eukaryotic and prokaryotic cells. Compound 9 showed selective antibacterial activity against Gram-positive bacteria S. aureus (IZ = 26 mm, MIC = 256 µg/ml) and may serve as a good candidate for further developmental studies.

This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.

The objective of this research was to identify the role of empowerment in enhancing Safeway Company's performance in Jordan using structural equation model (SEM). The authors used a predictive-descriptive strategy to determine Safeway Company's levels of empowerment. To evaluate the role of empowerment and performance, a questionnaire was designed and circulated. The data were examined using means, standard deviations, and multiple linear regression analyses. Empowerment and its dimensions from the Safeway company workers’ viewpoint were ranked high in this survey. The performance level and its dimensions were also con-sidered high from the Safeway company workers’ perspective. Furthermore, the results suggest that both of the experienced groups showed significant differences regarding their empowerment's and performance per-spective, meaning that employees with less than five years of job experience were more likely to perceive em-powerment and performance, positively. In light of this result, the authors suggested the Safeway Company to increase and improve its performance to obtain customer satisfaction by encouraging employees to provide the company with feedback which improves the provided services to customers.