عباس سعد حمادة الخزاعي

This study's main goal is to discover whether the CEO's cash comparison affects SMEs' performance, with the bonus having a favorable impact instead. The research comprises an analysis of the SMEs mentioned in the Jordanian Ministry of Industry and Trade. To test hypotheses, data were meticulously collected from a sample of 80 SMEs in Amman, Jordan, a pivotal business hub in the country. Utilizing Structural Equation Modelling through Smart PLS 3, our chosen methodological framework facilitated a comprehensive analysis of the intricate relationships between CEO compensation variables and SME performance. The study's conclusions show a substantial correlation between the performance of SMEs included and the components of CEO compensation in the Jordanian Ministry of Industry and Trade. Despite this, it has been discovered that a few additional incentive factors significantly improve performance in SMEs. This study has shown that some incentive contract theories are appropriate for businesses with specific sizes and operating in particular industries.

SMEs are renowned all over the world for being informal, therefore, following accounting standards, is something unique for SMEs. Jordan being the heaven for SMEs is becoming more and more formal for SMEs, yet the government has not imposed any restrictions on SMEs to follow accounting standards. However, several SMEs in Jordan are following accounting standards because of the advantages that SMEs can avail by adopting accounting standards. Hence, it is vital to understand the factors which influence the adoption of accounting standards, as well as it is equally important to understand the advantages which SMEs can gain by adopting accounting standards. Thus, this study has two core aims, initially to identify the factors which influence the implementation of accounting standards and secondly the identification of the significant advantages which SMEs can achieve by the implementation of the same. For conducting the analysis the data has been collected from 100 SMEs operating in Jordan. Purposefully those SMEs were chosen with the help of a filter question that were adopting accounting standards. For evaluating the hypothesis, structural equation modelling has been applied. The results revealed that the adoption of accounting standards have benefits for the SMEs, whereas only demand for quality reporting and financial information external users have shown insignificant impact over usage of accounting standards, perhaps since it is not mandatory by the government. The study also opened horizons for future research, because there is yet a lot that need to be explored that why SMEs are reluctant in adopting accounting standards or what are the major hurdles in the adoption of financial accounting standards.

Adoption and adherence to corporate governance are issues that have grown in significance recently and are relevant to businesses of all sizes, including small and medium-sized businesses. The purpose of this study is to investigate how corporate governance adoption affects Jordanian SMEs' performance and firm competitiveness. The research design used in the study is cross-sectional, and quantitative techniques were used. From Aman in Jordan, one hundred managers or owners of SMEs were chosen. Using Smart PLS software, a structural equation modelling system was used to analyze the gathered data. The study's main conclusions showed that their adoption of corporate governance greatly and favorably impacted SMEs' competitiveness and performance. The study offered suggestions and had some useful ramifications. Because it affects both the economy and the commercial sector in practice, this paper bridges the theoretical and practical divide. It can be applied to research, teaching, and public policy (since it adds to the body of knowledge, especially regarding SME corporate governance in emerging markets). This article's framework for further, comparable research in other emerging market locations to evaluate the findings' generalizability is a crucial component.

This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted using Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in the number of research papers published on tax evasion. The United States emerged as the most productive country in terms of published tax evasion studies. Specifically, Florida International University ranked first as the most active institution in publishing important articles related to tax evasion research. The Journal of Public Economics stands out as the most renowned journal in this field. However, it should be noted that this research relies on the Scopus database, which may have certain limitations that can influence the results. Moreover, this study acknowledges the crucial role of education in comprehending and combating tax evasion. It highlights the significance of educational institutions, such as Florida International University, in generating valuable research on tax evasion. By promoting education and raising awareness about the intricate nature of tax evasion, scholars and practitioners can make well-informed decisions and formulate effective strategies to mitigate its adverse effects. To the best of the researcher's knowledge, this study represents the first extensive bibliometric analysis that offers a comprehensive overview of tax evasion research while recognising education's vital role in tackling this issue.

Undoubtedly, all efforts and behaviors are based on motives and goals. Motives and goals are two of the main internal and external factors that make people reach the destination to work. This article seeks to provide factors that influence the motivation and accountability of employees in the supply chain of organization. The results of the research showed that paying attention to employees' motivational factors and their needs and paying attention to individual differences of each employee is one of the most important factors. Which can be achieved in the productivity of human resources and one of the essential conditions for achieving the goal in every way is to provoke and motivate and respond to the people who do it. Factors like meritocracy, awarding rewards to better services, preventing and disrupting individual choices are one of the most important motivations and responses.

Dividend stability is considered as important in order to enhance the confidence of investor. In order to determine the stability in dividends financial performance of the companies matters and operating cash flow has a major role. In the literature of governance, board size, ownership structure, and CEO duality are considered as very important determinants of dividend pay-out. For the purpose of conducting this study, the data of 150 companies was operating in the non-financial sector of Pakistan stock exchange was collected from the annual reports of those companies. Proportionate sampling was conducted in order to include all the sectors. After ensuring the normality of data, regression was applied on the variables that were chosen on the basis of literature review. The results highlighted that all the variables i.e. board size, CEO duality, ownership structure, and operating cash flow, have a significant impact on the dividend pay-out. The findings of the study also supported agency theory and added operating cash flow in the agency theory which was the main contribution and significance of the study. The future researchers are guided to analyse the same model in other stabilized economies and also with longitudinal data.