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The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014 to investigate whether there is an improvement in disclosure practice in Jordan. This paper also investigates the most influential firm characteristics affecting disclosure practices in Jordan found in prior disclosure studies that were conducted in Jordan between 1986 and 2014. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan, as prior studies noted its impact on accounting practice.

Based on a review of prior disclosure studies conducted in Jordan between 1986 and 2014, this study compared the results of disclosure studies before and after 1998. In 1997, Jordan, as a result of economic changes, issued the Temporary Securities Law and its Directives of Disclosure, which came into effect in 1998. The law is considered as the turning point in the improvement of disclosure practice in Jordan. A trend line of disclosure practice is also used to investigate whether disclosure practice is improved after the issuance of this law. A descriptive analysis is also used to examine the factors affecting disclosure practice in Jordan.

Based on a review of prior disclosure studies, it was concluded that disclosure practices have improved overtime. It was also observed that that firm size as a factor has always affected the level of disclosure in Jordan and is followed by external auditing, while liquidity is found to have the least effect. It was concluded that economic changes, agreement with international organizations like the World Trade Organization (WTO) and the International Organization of Securities Commissions (IOSCO), new regulations and financial market reforms have improved disclosure practice in Jordan. It was also found that there is a need for further studies in disclosure practice that are not sufficiently covered in Jordan.

The study is based on a review of disclosure studies conducted in Jordan between 1986 and 2014. We investigate whether mandatory, voluntary, corporate social and internet disclosure practice improved over the last three decades in Jordan. This study is the first to provide evidence on the improvement of disclosure practices based on a review of disclosure studies in Jordan. The paper is expected to be a reference for disclosure studies in developing countries, Jordan in particular, as it summarized and criticized the weaknesses on disclosure practice and accounting legislations in Jordan.

The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists between voluntary disclosure and firm-specific characteristics namely, size, profitability, leverage, liquidity and efficiency.

A sample of 53 GCC listed manufacturing firms and 263 firm-year observations were observed over the period 2011 to 2015. A count data regression (Poisson) with incident rate ratios was used to identify the relationship between firms’ voluntary disclosures of accounting ratios and other firm-specific characteristics.

During the period under review, the voluntary disclosure of accounting ratios provided in annual reports of GCC firms were found to be exceedingly low. On average, a GCC company discloses at most two accounting ratios in its annual reports. The results also show that the profitability ratios are the most popularly reported ones. Controlling for family board domination, the results also reveal that structure-related variables (firm size and leverage) are positively associated with accounting ratio disclosures. However, performance-related variables (profitability, liquidity and efficiency) have no significant effect on disclosures. The authors conclude that signaling theory as implied in the performance-related variables is not strongly supported in the GCC region.

This is the first known study to investigate the disclosure of accounting ratios and its determinants within the context of GCC. The findings of this study could be beneficial to both agents and principals in assessing the associated risks. The study provides regulators and market participants an understanding of the corporate reporting activities of manufacturing firms in the GCC and who accordingly will be able to consider associated policy implementation.

This study aims to explore the extent of risk disclosure (RD) among conventional banks (CBs) and Islamic banks (IBs) listed on stock markets in the Gulf cooperation council (GCC). It also examines the influence of RD on the banks’ financial performance as measured by return on assets (ROA) and return on equity (ROE).

This study uses content analysis to examine RD in the annual reports of 16 CBs and 14 IBs in the GCC for a sample of 240 firm-year observations over the period 2007 to 2014.

The study shows no significant differences between the RD reported in the annual reports of CBs and that of IBs. On average, a CB reported 234 sentences while an IB disclosed 244 sentences of RD in its annual report. The authors also find that both types of banks had an upward trend over the periods. While the means of RD reported by CBs have significantly improved over the period, the RD reported by IBs has not. Similar results are also found when the authors compared the RD pre- and post-financial crisis period. Finally, the authors find that there is a significant association between RD and both models of financial performance (ROA and ROE) for IBs, after controlling other variables. However, RD has a significant association with only ROE for CBs.

The bank selection was restricted to publicly traded banks in the GCC. Other financial institutions and different types of industries were not considered. Further research could determine whether the results obtained in this study could be generalized to different industries in the GCC and or in other countries.

This study provides evidence on the significant association between RD and the financial performance of CBs and IBs in GCC countries. This study could be helpful to regulatory authorities in encouraging banks to adopt the best practice of RD and thus promote banks’ transparency.

This is the first known study to examine the RD practices of both types of banks and their association with banks’ financial performance in five-GCC countries (Kuwait, Qatar, Saudi Arabia, United Arab Emirates and Bahrain), based on a longitudinal analysis of year-end annual reports, covering eight years period from 2007 to 2014.

This study aims to evaluate and summarize the effectiveness of cognitive behavioral therapy (CBT) and internet-based CBT (ICBT) interventions on relapse prevention and severity of symptoms among individuals with major depressive disorder (MDD). CBT is one of the most used and suggested interventions to manage MDD, whereas ICBT is a novel effective proposed approach.

The review was conducted following the preferred reporting items for systematic review and meta-analysis protocol. A comprehensive and extensive search was performed to identify and evaluate the relevant studies about the effectiveness of CBT and ICBT on relapse prevention and severity of symptoms among patients with MDD.

A total of eight research studies met the inclusion criteria and were included in this systematic review. RCT studies were conducted to assess and evaluate the effectiveness of CBT and ICBT on relapse prevention and severity of symptoms among patients with MDD. It has been found that CBT is a well-supported and evidently based effective psychotherapy for managing depressive symptoms and reducing the relapse and readmission rate among patients diagnosed with MDD. The ICBT demonstrated greater improvements in depressive symptoms during major depressive episodes among patients with MDDS. The ICBT program had good acceptability and satisfaction among participants in different countries.

Despite the significant findings from this systematic review, certain limitations should be acknowledged. First, it is important to note that all the studies included in this review were exclusively conducted in the English language, potentially limiting the generalizability of the findings to non-English speaking populations. Second, the number of research studies incorporated in this systematic review was relatively limited, which may have resulted in a narrower scope of analysis. Finally, a few studies within the selected research had small sample sizes, which could potentially impact the precision and reliability of the overall conclusions drawn from this review. The authors recommend that nurses working in psychiatric units should use CBT interventions with patients with MDD.

This paper, a review of the literature gives an overview of CBT and ICBT interventions to reduce the severity of depressive symptoms and prevent patients’ relapse and rehospitalization and shows that CBT interventions are effective on relapse prevention among patients with MDD. In addition, there is still no standardized protocol to apply the CBT intervention in the scope of reducing the severity of depressive symptoms and preventing depression relapse among patients with major depressive disorder. Further research is needed to confirm the findings of this review. Future research is also needed to find out the most effective form and contents of CBT and ICBT interventions for MDD.

CBT is a psychological intervention that has been recommended by the literature for the treatment of major depressive disorder (MDD). It is a widely recognized and accepted approach that combines cognitive and behavioral techniques to assist individuals overcome their depressive symptoms and improve their overall mental well-being. This would speculate that effectiveness associated with several aspects and combinations of different approaches in CBT interventions and the impact of different delivery models are essential for clinical practice and appropriate selection of the interventional combinations.

This systematic review focuses on the various studies that explore the effectiveness of face-to-face CBT and ICBT in reducing depressive symptoms among patients with major depressive disorder. These studies were conducted in different countries such as Iran, Australia, Pennsylvania and the USA.

This systematic review (SR) aims to evaluate and summarize the effectiveness of using eye movement desensitization and reprocessing (EMDR) intervention among individuals diagnosed with post-traumatic stress disorder (PTSD), as well as to highlight the standardized EMDR-based interventional protocol.

This SR is guided according to preferred reporting items for SRs and meta-analyses standards. Several online databases were used in searching for eligible studies in peer-reviewed journals relevant to the study keywords. The included studies were SRs and clinical trials that used EMDR interventions among patients experiencing PTSD symptoms, older than 18 years and were published in English language from 2015 to 2022. Three researchers independently contributed to study selections, data extraction and study evaluations from different aspects, including quality assessment, risk of bias and study synthesis.

A total of eight published studies met the inclusion criteria and were included in this SR; four articles were randomized controlled trials and four were SR and meta-analysis studies. In all included studies, the EMDR was used as a primary psychotherapy intervention for PTSD symptoms. The results of this extensive and comprehensive review showed that EMDR is an effective psychotherapeutic intervention to reduce and control the severity of symptoms among individuals with PTSD.

It is important to acknowledge several limitations inherent in this study. First and foremost, it is noteworthy to mention that only studies conducted in the English language were included in this review, potentially restricting the overall scope and diversity of the findings. Furthermore, the number of studies incorporated into this review was limited, which may have implications for the comprehensiveness and generalizability of the results. Finally, it is worth noting that certain studies within this review had a relatively small sample size, which could potentially limit the statistical power and precision of the conclusions drawn.

This paper, a review of the literature, gives an overview of EMDR effectiveness, provides baseline information and plays a significant role in decreasing the gap in Jordanian literature regarding using EMDR as the strongest evident psychotherapy approach for PTSD treatment to help psychiatrists, psychologists and psychiatric nurses in the health-care sectors to design comprehensive strategies to enhance and improve the quality of health care and patients’ status.

EMDR intervention offers significant alternative treatment opportunities for individuals suffering from PTSD, depression and anxiety. The implementation of EMDR for depression, anxiety and PTSD improves patient outcomes as compared to standard therapeutic modalities in PTSD.

This SR gives an overview and explains strong supportive evidence for the effectiveness of EMDR interventions among individuals with PTSD. Therefore, EMDR therapy could be assumed as one standard treatment option for PTSD, aiming at reducing treatment duration and cost of treatment and restoring the mental well-being and functionality of those suffering from PTSD.

This study aims to examine the predictive power of childhood adversity and severity of positive symptoms on suicidality, controlling for selected sociodemographics factors, among hospitalized patients diagnosed with schizophrenia in Jordan.

This study used a descriptive-explorative design. The study was conducted at two major psychiatric hospitals in Jordan. The targeted sample was 66 patients diagnosed with schizophrenia. Data was collected using a structured format in the period February–April 2024.

A two-step multiple hierarchical regression analysis was conducted. In the first model, childhood adversity and the severity of positive symptoms were entered. In the second model, sociodemographic variables were entered. The analysis revealed that the first model (F = 5.35, p = 0.007) was statistically significant. The second model (F = 717, p < 0.001) was statistically significant. Furthermore, the analysis revealed that childhood adversity was not a significant predictor for suicidality. However, positive symptoms and patients’ demographics (age, number of hospitalizations and length of being diagnosed with schizophrenia) were significant predictors of suicidality. The analysis revealed that childhood adversity was not a significant predictor of suicidality. However, positive symptoms and patients’ demographics (age, number of hospitalizations and length of being diagnosed with schizophrenia) were significant predictors of suicidality.

One limitation of this study is related to the sample and the setting where there were only 66 patients recruited from governmental hospitals within inpatient wards. Thus, the upcoming studies should include more participants from private hospitals and different hospital settings including outpatient and emergency departments.

The research provides empirical insights that positive symptoms, age hospitalization and schizophrenia diagnosis length were significant predictors of suicidality. At the same time, childhood adversity was not a significant predictor of suicidality.

The current research contributes to expanding mental health studies. Moreover, this study enlarges the body of knowledge in the academic world and clinical settings. It supports the disciplines of psychology, mental health and social sciences by increasing knowledge of the complicated relationships among childhood adversity, positive symptoms and suicidality.

This paper fulfills an identified need to study childhood adversity with comorbid psychiatric disorders such as schizophrenia, as well as psychiatric mental health covariates.

The purpose of this paper is to examine the impact of lean management (LM) on operational performance (OP) in the context of health care in Jordanian private hospitals. LM is measured using four bundles: total quality management (TQM), human resource management (HRM), just-in-time system (JIT) and total productive maintenance (TPM). The study also investigates the effects of OP dimensions on hospitals’ business performance (BP).

The study is based on survey data collected from 260 respondents from 25 private hospitals in Jordan. Validity and reliability analyses were performed using SPSS and Amos, and the study hypotheses were tested using structural equation modeling.

The study found that the TQM bundle affects quality performance positively, but does not affect efficiency and accessibility performances, while the HRM bundle positively affects all OP dimensions. Furthermore, the JIT bundle positively contributes to both efficiency and accessibility performances, while the TPM bundle positively influences quality and accessibility performances. Moreover, the results have demonstrated that OP dimensions of quality and accessibility significantly and positively affect hospitals’ BP.

This study is one of the first to adapt the four lean bundles popularized in the manufacturing sector and apply them in a health-care context. It examines the effects of the four lean bundles on hospitals’ OP in terms of efficiency, quality and accessibility. In addition, the study demonstrates the role of OP dimensions in improving private hospitals’ BP.

Education plays a key role in socio-economic development and globalization has increased the numbers of students wanting to study abroad. Attracting international students is therefore an important objective for universities as international students open up opportunities to bring economic, cultural and academic benefits to both the universities themselves and to the countries in which they are located. This study therefore aimed to assess student satisfaction with a Jordanian university using the dimensions of quality contained within the established SERVQUAL model.

To achieve these goals, quantitative data was collected from international students attending one university located in Jordan via a questionnaire survey, using a randomized sample. Structural equation modeling (SEM) was used to analyze the construct validity, and correlations between student satisfaction and the different dimensions of quality were tested.

Consistent with other studies, the findings demonstrated that the five dimensions of service quality, i.e. tangibility, reliability, responsiveness, assurance and empathy, and the university of study, have a strong relationship with student satisfaction. However, there was no statistically significant correlation between country satisfaction and the tangibility and assurance sub-dimensions of quality.

Practical implications – The findings of this study are of interest and practical benefit to university leaders in developing their quality and student acquisition strategies.

This study makes a useful contribution to the growing body of evidence of service quality in higher education set within the context of a developing country.

This study aims to examine perceptions in Kuwait about women’s leadership in management.

This study includes a review of data on the gender gap across Middle East/North Africa (MENA) countries, comparison with selected Asian and Western countries and summaries of multiple small surveys in Kuwait on women in management. The surveys were all convenience samples ranging from 100-500, targeting middle-class respondents.

The MENA is behind most of the world in closing the gender gap, but progress among Gulf Cooperation Council countries has been fairly rapid. Many Gulf Cooperation Council (GCC) indicators are comparable to other non-Western cultural areas. Multiple surveys in Kuwait show fairly widespread acceptance of women in leadership positions. Respondents feel that characteristics of women vs men managers are different, but strengths and weaknesses by gender balance out, so that men and women perform about the same. Traditional Kuwaiti culture seems conducive to women in management, but some specific cultural barriers remain. In particular, the diwaniyya, social gatherings to network and discuss current affairs, and wasta, connections, are dominated by men in modern Kuwaiti society. These are essentially social capital issues.

Fostering continued progress for women in management requires recognition of the actual social and cultural situation; simply arguing that Kuwait should be more Western in how it does things does not seem very useful.

Research on women in management in MENA is not very extensive, but is important for understanding how to facilitate opportunities for women. In Kuwait, there seems to be general acceptance that women can be leaders in managerial positions, and little overt discrimination. However, lack of access to traditional social capital networks puts women at a disadvantage. Research needs to focus on this issue to help develop ways to overcome this subtle obstacle to further progress.