https://archive.aessweb.com/index.php/5002/issue/feedAsian Economic and Financial Review 2025-07-28T10:36:41-05:00Open Journal Systemshttps://archive.aessweb.com/index.php/5002/article/view/5502Analysis of the impact of the COVID-19 pandemic on financial reporting and financial performance (Case of Jordan)2025-07-27T22:10:34-05:00Omar Fareed Shaqqouromar111111@windowslive.com<p>The research aims to analyze the impact of the COVID-19 pandemic (CP) on financial reports and financial performance (FP). The analytical approach was followed through a study model that shows the independent variable (CP) and the dependent variable (FP). To achieve the study's objectives, three indicators were used to measure the dependent variable (FP): the return on assets rate (ROA), the financial leverage ratio, and the company growth rate. The independent variable (CP) was measured by comparing the FP of companies listed on the Amman Stock Exchange (ASE) before and during the CP. The study was conducted on companies listed on ASE for the year 2021, for which the data required to implement this study is available, represented in the financial statements of companies listed on ASE during the period 2019-2020, with a total of 149 companies. The results indicated that the CP impacted ROA, leverage ratio, and growth rate in the services sector, while no impact was observed in the industrial and financial sectors of ASE. The study also showed that the impact of CP on ROA varied according to the company sector.</p>2025-07-25T00:00:00-05:00Copyright (c) 2025 https://archive.aessweb.com/index.php/5002/article/view/5503The role of management’s perceived usefulness of accounting information in enhancing accounting information quality: The mediating effects of accounting information system quality and accounting staff competence2025-07-28T10:36:41-05:00Hoang-Long Phanlongph@due.udn.vnHong-Hạnh Thị Huynhhanh.hh@due.edu.vn<p>This study investigates how management's perceived usefulness of accounting information influences the quality of accounting information, with a particular focus on the mediating roles of accounting information processing system quality and accounting staff competence. Data were collected through a structured survey of 212 firm executives and accounting managers in Vietnam. The study employed exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) to validate the measurement model and test the hypothesized relationships. The results confirm that management’s perception of the usefulness of accounting information directly enhances the quality of accounting information. It also indirectly improves accounting information quality by enhancing the accounting information system and the competence of accounting staff. These mediators account for 54.2% of the total effect, highlighting their critical roles in translating management’s perception into tangible improvements in accounting information quality. Our findings provide practical insights for policymakers and business leaders, especially in developing economies where integrating accounting information systems and developing accounting personnel remain challenging.</p>2025-07-28T00:00:00-05:00Copyright (c) 2025