Abstract
This issue of the journal provides contributions to the exploration of subjects related to different areas of research: public and private sectors, capital market, merger and acquisition, corporate governance and risk management. In particular, the issues dealt with concern: external audit in health care organizations, risk reporting and credit derivative disclosure in the banking sector, risk based management control, governance and financial factors in reverse merger, price to earnings ratio and interest rates in the capital market
Highlights
Enzo Scannella analyzes the derivative disclosure in banks’ annual reports
Abdel Razaq Farah Freihat investigates the factors that have an impact on the price to earnings (P/E) ratios in Jordanian industrial public shareholding companies listed on the Amman Stock Exchange
The results attained show there is a significant positive impact of dividend payout ratio and size on P/E ratio, whilst leverage, earnings growth and interest rate have no impact on P/E ratio
Summary
Enzo Scannella analyzes the derivative disclosure in banks’ annual reports. The purpose of this research is to evaluate the different measure of credit derivatives disclosure with reference to the four largest European banks, one for each country, ranked by market capitalization. Abdel Razaq Farah Freihat investigates the factors that have an impact on the price to earnings (P/E) ratios in Jordanian industrial public shareholding companies listed on the Amman Stock Exchange.
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