Earnings manipulation behavior in the non-financial listed firms of Palestine: the implication of Beneish model Mohammed Abusharbeh, Esraa N. Zakarneh Euromed Journal of Business, 2026 PurposeThe aim of this research is to detect the possibility of distortion of annual reports for non-financial listed firms at Palestine Exchange (PEX). It validates the effectiveness of Beneish model in detecting earnings management (EM) using panel regression estimates.Design/methodology/approachThe methodology of this study is based on secondary data that were collected from the audited annual reports of non-financial listed firms for the period 2016–2022. Fixed-effects model and two steps generalized method of methods (GMM) estimator were used to conduct research findings.FindingsThe results validate the efficiency of Beneish model in detecting EM. The variables of sales overstating, accruals and leverage have leading items of earnings manipulation in case of Palestinian listed firms. However, collection period, gross margin, assets utilization, running expenses and firm size are not effective in predicting the distortion of financial reporting.Practical implicationsCorporate managers are suggested to control the leverage in order to reduce accrual EM and avoid making discretionary accruals (DA) choices to depress EM.Originality/valueThese findings contribute to the policy makers in Palestine by ensuring that financial reports accurately reflect the company’s current situation and is free from earnings manipulation, which would have several research implications in theory and practice.
Board gender diversity and corporate cash hoarding in Europe: The moderating role of investor protection laws Majd Munir Iskandrani, Mohammed Abusharbeh, Husni Samara, Hadeel Boshmaf Investment Management and Financial Innovations, 2026 Type of the article: Research ArticleAbstractBoard diversity plays a significant role in determining a corporate cash hoarding policy as it influences investment decisions and financial flexibility. This study investigates how investor protection laws moderate the relationship between board diversity and corporate cash hoarding in Europe. Using a sample of 484 listed firms from European capital markets during the period 2015–2023, the analysis captures the influence of board gender diversity on cash reserves and how investor protection levels (high/low) moderate such a relationship. These variables and vital control variables of cash holdings are examined using a panel fixed-effects model and generalized methods of moment (GMM), along with diagnostic tests of model validity. The empirical results reveal that the presence of female directors on the board positively affects corporate cash hoarding, and thus, this effect is more pronounced in countries with high and low investor protection. Additionally, the presence of female executives on the board tends to exhibit more cash reserves and liquidity buffers. The results also provide ample evidence that the high and low levels of investor protection strengthen the positive effect of gender diversity on cash hoarding. This study offers significant theoretical and practical implications for regulators, policymakers, and investors, providing suggestions on the use of investment decisions and contributing to the stability of liquidity management in European capital markets.
Cash is sovereign: ESG performance, cash holdings and the strategic influence of gender-diverse boards in Europe Husni Samara, Sajead Mowafaq Alshdaifat, Mohammed Abusharbeh, Naji Anton Alslaibi, Mohammad Zakaria Alqudah Euromed Journal of Business, 2026 Purpose This study examines the relationship between environmental, social and governance (ESG) performance and corporate cash holdings in EU-listed firms, along with the moderating role of board gender diversity. It goes beyond prior studies by jointly modeling ESG–liquidity dynamics and board diversity within a unified theoretical framework, using one of the largest multi-country EU datasets post-CSRD implementation. Design/methodology/approach Using regression analysis and mixed-effects (REML) regression models, the study analyzes 4,365 firm-year observations from 14 EU countries. Findings Firms with higher ESG scores hold larger cash reserves, and gender-diverse boards amplify this relationship, supporting agency and stakeholder theories. The resource-based view is extended, showing gender diversity enhances board capabilities for liquidity strategies. Contrary to some literature, ESG does not deplete liquidity in the EU's regulatory context. Research limitations/implications Reliance on self-reported ESG scores may introduce subjectivity, and the EU focus limits generalizability. Future research could explore non-European markets or alternative governance and liquidity proxies. Practical implications Firms need to integrate ESG and gender equality into their governance in order to support financial resilience. Policymakers need to support ESG disclosure and diversity policies, and investment managers need to use factors to evaluate prudence in finance, while corporate leaders can use board diversity as a governance lever to strengthen liquidity buffers without compromising sustainability commitments. Originality/value The originality of this study lies in its integrated analysis of ESG performance and corporate cash-holding behavior under the moderating influence of board gender diversity, a perspective rarely examined in EU settings after CSRD enforcement. It advances agency, stakeholder and resource-based theories by showing how inclusive governance transforms ESG practices into financial resilience.
Determinants of bank capital adequacy: Empirical insights from Arab countries Mohammed Abusharbeh Banks and Bank Systems, 2025 Capital adequacy plays an important role in the banking system through absorbing potential losses and financial shocks. This study aims to examine the determinants of bank capital adequacy in Arab countries (Bahrain, Egypt, Jordan, Kuwait, Lebanon, Oman, Palestine, Qatar, Saudi Arabia, and UAE). The study uses macroeconomic factors such as economic growth and interest, while bank-specific factors include non-performing loans, profitability, and bank size. This study employed Fully Modified Ordinary Least Square (FMOLS) to examine the panel data from 2017 to 2023. The results showed that annual interest and non-performing loans negatively affect bank capital adequacy, while profitability and bank size positively impact capital adequacy (CAR). In contrast, economic growth has no significant effect on CAR. In addition, as can be seen from pairwise Granger causality, this study provided ample evidence for two ways of causality between the variables of credit risk and CAR, and between profitability and CAR. The results found that Arab banking sectors are compliant with the minimum capital requirements released by Basel Accord III. The findings suggest that bank managers are encouraged to be more selective in credit facilities and consider interest changes while formulating their capital regulations to absorb any potential risk in the banking system.
The determinants of non-life insurance spending: Evidence from Arab economies Mohammed Abusharbeh, Sana’ Atari, Assem Atallah Insurance Markets and Companies, 2025 Non-life insurance has grown in developing countries over the past decade, despite challenges and large differences in premiums across Arab countries. This study investigates the effect of cultural factors on non-life insurance spending in Arab countries using panel data covering the period from 2010 to 2023. Eight independent variables were employed. They are uncertainty avoidance, individualism, power distance, masculinity, long-term orientation, indulgence, income per capita and interest rate. The results of the study prove that uncertainty avoidance positively influences spending on non-life insurance. The results also show that Arab societies with pragmatic and masculine traits prefer to spend a lot of money on purchasing non-life insurance. However, the results confirm that cultural factors incorporating individualism, power distance, and indulgence negatively impact non-life insurance. Further, the interest rate also negatively affects non-life insurance. In contrast, income per capita has an insignificant impact. These results indicate that insurance companies working in Arab countries should consider those significant factors to improve the quality of insurance services that encompass non-life insurance contracts.
The influence of knowledge creation process on customer relations management: evidence from Palestinian commercial banks Mohammed Abusharbeh Euromed Journal of Business, 2024 PurposeThe purpose of this study is to examine the influence of knowledge creation (KC) process on customer relations management (CRM) in Palestinian commercial banks, taking into consideration which factors of KC process support the CRM system.Design/methodology/approachThe study uses a quantitative research design wherein questionnaires have been used to collect data from 345 respondents in the Palestinian banking sector. Research hypotheses have been tested using multiple regression analysis.FindingsThe findings unveil that socialisation and combination processes have a positive impact on CRM. In contrast, internalisation process negatively affects CRM system, but outsourcing knowledge does not significantly affect CRM.Research limitations/implicationsPast studies empirically validated the success of CRM adaptation in the context of different industries. This study provides a new conceptual model which validates the influence of KC on CRM in the banking sector. It also affirms the integral role of KC in supporting CRM from an emerging country perspective like Palestine.Practical implicationsThis study offers new insights into creating of knowledge by employees in supporting CRM. It will encourage future scholars to further explore the key dimensions of the KC process for a more detailed investigation at a workplace. This study suggests that banks’ directors and employees should behave in a social manner to support relationship with customers. This study also suggests facilitating knowledge from different resources in innovative ways, through encouraging creative thinking from experiences, using technology in sharing knowledge, focussing on appropriate training to resolve customers' problems and disseminating new knowledge among employees.Originality/valueThis study expands the body of knowledge on KC process in supporting CRM from an emerging country perspective. This study validates the influence of KC on CRM in the Palestinian banking sector. This sheds light on the integration of these two concepts.
