International Journal of Business Ethics and Governance https://ijbeg.com/index.php/1 <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong><span class="style5">AIMS AND SCOPE</span></strong></p> <p class="style3" align="justify">To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues</li> <li>Value-based accounting and its relevance</li> <li>Theory of accounting firm</li> <li>Environmental auditing</li> <li>Corporate governance issues</li> <li>Public sector accounting</li> <li>Valuation of financial assets</li> <li>International capital flows</li> <li>Investment and portfolio management</li> <li>Islamic banking and finance</li> <li>Microstructures of financial markets</li> <li>Marketing</li> <li>Entrepreneurship and Social Enterprise</li> <li>Corporate Social Responsibility and Sustainability</li> <li>Business Policy and Strategic Management</li> <li>International Management and Organizations</li> <li>Organizational Behavior and HRM</li> <li>Operations Management and Logistics Research</li> <li>Controversial Issues in Management and Organizations</li> <li>Turnaround, Corporate Entrepreneurship, and Innovation</li> <li>Legal Issues, Business Ethics, and Firm Governance</li> <li>Managerial Accounting and Firm Financial Affairs</li> <li>Non-traditional Research and Creative Methodologies</li> <li>Financial reporting and accounting standards</li> <li>Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.</p> EuroMid Academy of Business & Technology en-US International Journal of Business Ethics and Governance 2717-9923 IFRS Adoption, Corporate Governance, And Information Quality: Evidence From KSA https://ijbeg.com/index.php/1/article/view/109 <p>&nbsp;</p> <p>The study aims to explore and predict the efficiency of IFRS implementation in mitigating earnings management in KSA. Since earnings management is sensitive to several factors, we also suggest testing the effect of the strength of corporate governance in improving financial information quality. Our sample is consisted of 51 Saudi non-financial listed companies observed during the period 2014-2020. We estimate discretionary accruals (DA), as a proxy for earnings management, using &nbsp;Dechow et al.(1995) model. Then, we conduct &nbsp;a multi-variate regression explaining the association between discretionary accruals, IFRS adoption and corporate governance structure. The main results show that IFRS, board of directors and audit committee independence contribute significantly to reducing earnings management. However,&nbsp; no significant effect of the board size, audit committee size and audit committee frequency meeting has been found. Therefore, we estimate that some mandatory measures should be undertaken to improve the efficiency of corporate governance structure within the context of a developing economy such as KSA.</p> Noha Alzeaagi Fatma Zehri Norah Alrumayyan Copyright (c) 5 2 The impact of inflation and unemployment on economic growth in Palestine from 1991 to 2020. https://ijbeg.com/index.php/1/article/view/108 <p>The paper aimed at the impact of inflation and unemployment on economic growth from 1991 to 2020 in Palestine, where we used the Autoregressive Distributed Lag (ARDL) to investigate the effect of inflation and unemployment on economic growth in the long and short term. The results of the study showed that inflation has A positive and significant effect on real GDP by about 0.1443% in the long run and it has no significant effect in the short term, while the results showed a negative impact of unemployment on real GDP, which leads to a decrease in economic growth in the long term by 0.2942% and in the short term by 0.1695%. That is why the researcher believes that the Palestinian state must carry out a corrective plan that includes proper planning for economic progress and achieving sustainable growth, the most important of which must be giving comprehensive importance to reducing the insanely high unemployment rates in Palestine to achieve real economic growth.</p> mostafa omarya Copyright (c) 5 2 The impact of exports and imports on economic growth in Palestine during the period (2000-2020) https://ijbeg.com/index.php/1/article/view/107 <p>This paper examines the relationship between exports, imports, and economic growth in Palestine. For this purpose, annual data for the periods 2000-2020 were tested using Johansen's co-integration analysis of the Vector Auto Regression model and Granger-Causality tests. The least squares (OLS) regression test according to the result of the analysis concluded that there is no effect or any causal relationship between exports and imports and economic growth as evidenced by the VAR test and Granger sigma test, but what was. Imports are not expected to have a positive impact on economic growth in Palestine. These results provide evidence that imports are a source of economic growth in Palestine.</p> mostafa omarya Copyright (c) 5 2 Analysis of the Cointegration Relationship between Concentration and Profitability: An Applied Study on the Jordanian Banking Sector for the Period (2000 - 2020) https://ijbeg.com/index.php/1/article/view/106 <p>This study investigates the cointegration relationship between concentration and profitability in the Jordanian banking market for the period (2000-2020) using pooled mean group (PMG) and a panel autoregressive distributed lag (ARDL). The Herfindahl-Hirschman Index (HHI) and the market share index for the four largest banks (CR4) were employed using assets, deposits, and credit to represent the concentration in the banking sector. Profitability was represented by two indicators: the return on equity (ROE) and the return on assets (ROA). The study concluded that there is a cointegration relationship between concentration indicators and profitability indicators, with a negative significant impact of asset concentration on profitability in the long-term, and a positive significant effect of deposit and credit concentration on profitability.</p> Hassan Alamro Sulaiman Ma'aitah Ali Aljaafreh Copyright (c) 2022 International Journal of Business Ethics and Governance https://creativecommons.org/licenses/by/4.0 2022-08-06 2022-08-06 5 2 44 60 10.51325/ijbeg.v5i2.106 The The impact of exports and imports on economic growth in Palestine during the period (2000-2020) https://ijbeg.com/index.php/1/article/view/105 <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-justify: kashida; text-kashida: 0%; line-height: 115%;"><span style="color: #0e101a;">&nbsp; &nbsp;<em>&nbsp; &nbsp;&nbsp;This paper examines the relationship between exports, imports, and economic growth in Palestine. For this purpose, annual data for the periods 2000-2020 were tested using Johansen's Cointegration Analysis of the Vector Auto Regression model and Granger-Causality tests. And the regression test on the method of least squares (OLS) according to the result of the analysis, it was determined that there is no causal relationship between exports, imports, and economic growth in Palestine. On the other hand, we found that there is strong evidence of a positive relationship between imports and economic growth and from exports to economic growth. These results provide evidence that exports and imports are, therefore, seen as the source of economic growth in Palestine.</em></span></p> mostafa omarya Copyright (c) 5 2