The aim of this study is to examine the extent to which the Jordanian companies listed in Amman Stock Exchange (ASE) use their websites to disclose financial information. Furthermore, this paper examines the relationship between company’s characteristics and financial ratios (Sector, Size, Age, Return on Investment, Debt Ratio, and Market to Book Value Ratio) on one hand and the extent of finan...

Elizabeth Weber Handwerker, Mina M. Kim, and Lowell Mason The Bureau of Economic Analysis (BEA) collects data on multinational companies based in the United States—firms that have full or partial ownership of affiliate companies in foreign countries. However, BEA data offer little detail on the characteristics of these firms’ U.S. employment. Identifying such firms in BLS data can show the geog...

Recent empirical research has proposed a variety of factors that explains the decision of companies to merge or acquire. We use a binary logistic regression framework to investigate the effects that prior firm performance, prior resource availability, and corporate governance characteristics have on the propensity of a company to become active. The analysis focus on American companies in the ti...

The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected Jordanian industrial companies listed on the Amman Stock Exchange (ASE); 2) to investigate the impact of certain corporate characteristics such as company size, profitability, liqu...

We present a new algorithm for computing the singular value decomposition (SVD) of a matrix. The algorithm is based on using divide-and-conquer to compute the SVD of a bidiagonal matrix. Compared to the previous algorithm (based on QR-iteration) the new algorithm is at least 9 times faster on bidiagonal matrices of dimension n = 400, when running on a DEC Alpha with optimized BLAS. The speedup ...