/library/oar/handle/123456789/62794 2025-12-24T12:00:06Z /library/oar/handle/123456789/63935 Title: The impact of the adoption of IFRS 16 on accounting conservatism in airlines : the case of Royal Airlines of Jordan Authors: Mohammad Khersiat, Ola Abstract: Purpose: This study aims to investigate the impact of adopting IFRS 16 on accounting conservatism in airlines. Design/Methodology/Approach: The researcher has examined the impact of applying the IFRS 16 in the year of adoption 2019 and in the year before to identify the connection between the components of financial statements and accounting conservatism before and after the application of the standard, by carrying out an analytical study of the financial statements. Findings: The study concludes that there is no statistically significant impact of the adoption of the IFRS 16 on the connection among the components of financial statements, accruals and Basu models. Additionally, there is no impact of the connection between the components of financial statements and accounting conservatism before the adoption of the standard. Practical Implications: The study recommends the need to focus on accounting conservatism given the importance of the information presented in conservative financial statements and reports. Originality/Value: The study analysed the impact of IFRS-16 for first time in the airline industry. The results showed that there is no impact of accounting conservatism on the items of the financial position statement whether before or after the application of IFRS16 in the airline industry. 2020-01-01T00:00:00Z /library/oar/handle/123456789/63933 Title: An econometric study of the impact of monetary policy on foreign direct investment in Iraq for the period (2004-2017) Authors: Haseeb Hasan, Sabah; Dhiaa AbdulKareem, Anwaar; Ritha Daghr, Assma Abdul Abstract: Purpose: This paper aims to examine the impact of monetary policies on foreign direct investment (FDI) in Iraq during the period (2004-2017). Design/Methodology/Approach: A descriptive and analytical method is used to find conclusions and recommendations that may be useful to those concerned in the field of monetary policy. Findings: The most important results of the study reveal that there is an impact of monetary policies on foreign direct investment in Iraq during the period (2004-2017). The growth rate of money in circulation (as an indicator of monetary policy of the Iraqi central bank) has insignificant impact on FDI in Iraq. The rediscount rate and open market operation (which are instruments of monetary policy) have an insignificant effect on FDI in Iraq and there is a co-integration between the growth rate of money in circulation and FDI. Practical Implications: The study recommends that the Iraqi central bank needs to employ more effective monetary policies that help increase the effect on FDI and its levels. Furthermore, there is a necessity to increase the effectiveness of monetary policy instruments used in the Iraqi economy, in rediscount rate and open market operations in particular. Originality/Value: Based on the findings, we conclude that the monetary policy has affected FDI in Iraq during (2004-2017). 2020-01-01T00:00:00Z /library/oar/handle/123456789/63931 Title: Measuring cost by using throughput accounting to rationalize administrative decisions Authors: Hasan Mijbil, Sabah; Mohammad Hamzah, Ahmed; Majeed Allawi, Khudair Abstract: Purpose: The study aims at analyzing the performance of selected companies by using throughput accounting. It is an attempt to measure cost and find out how applying throughput accounting rationalizes adiminstrative decisions. Design/Methodology/Approach: The methodology used in this study is based on Throughput Accounting (TA) as a principle-based and simplified management accounting approaches. The General Company for Electrical Industries in Iraq was chosen to apply the practical aspect of the research due to the multiplicity of the products provided by the company. Findings: Following modern production methods leads to committing the economic units to the need to improve methods of calculating costs in order to comply with the new production environment, as traditional cost systems have fallen short of providing the necessary information and appropriate standards, as well as the degree of accuracy that must be provided for the purpose of carrying out the management of the economic unit with its various activities and managing its resources effectively. Practical Implications: The importance of this research comes from the role played by throughput accounting in addressing the negative effects resulting from mismanagement of all resources in the restricted activities. Originality/Value: The research concluded that the use of throughput accounting in cost measurement leads to improving operational performance and assisting the administration in making decisions that maximize the value of the economic unit. 2020-01-01T00:00:00Z /library/oar/handle/123456789/63930 Title: Effect of transformational leadership and breakthrough leadership on organizational performance through the variable of employee satisfaction : a case study Authors: Triraharjo, Joko; Aima, Havidz; Sutawijaya, Achmad; Badawy Saluy, Ahmad Abstract: Purpose: The article investigates the impact of transformational leadership and breakthrough leadership on organizational performance both directly and through intervening variables. Design/ Methodology/Approach: This type of research is a quantitative method. Primary data were obtained from questionnaires distributed while secondary data were obtained from a company's annual reports published. Respondents are employees of 15 coal mining companies listed in Indonesia stock exchange with a total of 201 samples from supervisors to directors. The data collected are analyzed using the SEM-AMOS (Structural Equation Model-Analysis of Moment Structures) at that point for the intervention impact by using the Sobel Test. Findings: The findings of the study show that transformational leadership and breakthrough leadership both have a direct influence on employee motivation and satisfaction, but do not have a direct effect on organizational performance. Employees’ satisfaction mediates breakthrough leadership on organizational performance. Practical Implication: The study gives an input to the coal mining companies listed to improve organizational performance which requires a breakthrough leadership by fulfilling the requirements of employees’ satisfaction. Priority fulfillment of employee satisfaction starts from fulfillment of need, discrepancies, value attainment, equity, and dispositional/genetic component. Originality/ Value: The research provides new concepts in the research framework and builds and enriches alternative dimensions of leadership breakthrough. 2020-01-01T00:00:00Z