https://journals.aabu.edu.jo/index.php/Bus <p>The first series of Al-Manara Journal for Research and Studies is the Business Series. It is published quarterly, online and in print, by the Deanship of Scientific Research at Al al-Bayt University in accordance with internationally recognized standards of peer-reviewed journals. The series is concerned with publishing original and high-quality research papers in terms of content and form written in Arabic and English in different fields of business. It is run by an independent international specialized scientific board of high competence and long experience in publishing and peer-reviewing research.</p> <p>The subject areas include the following fields:<br />- Business Administration<br />- Marketing<br />- Accounting<br />- Finance and Banking<br />- Economy</p> Al al-Bayt University en-US Business Series 2958-2393 https://journals.aabu.edu.jo/index.php/Bus/article/view/1058 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This study aimed to identify the impact of transformational leadership on the quality of work life in Jordanian insurance companies.</p> <p>The study sample consisted of (286) employees working in (20) Jordanian insurance companies. A proportional stratified random sampling method was used. The study adopted a quantitative approach and a questionnaire as its research tool. data were analyzed via (Smart PLS4-SEM) to obtain results.</p> <p>&nbsp;The results showed a statistically significant impact of transformational leadership, with its dimensions (idealized influence, inspirational motivation, individual considerations, and intellectual stimulation), on the quality of work life, as measured by its dimensions (job design, capacity development, career advancement, compensation, and social integration) in Jordanian insurance companies. The study also indicated that the relative importance of the study variables and all their dimensions was high, with means (4.03) for transformational leadership and (3.96) for quality of work life. This indicates that Jordanian insurance companies pay significant and clear attention to these variables and their dimensions and recognize their importance.</p> Safa Al Olimat Copyright (c) 2025 Business Series https://creativecommons.org/licenses/by-nc/4.0 2025-09-30 2025-09-30 4 3 529 564 10.59759/business.v4i3.1058 https://journals.aabu.edu.jo/index.php/Bus/article/view/1105 <p>This article aims to examine the concepts of operating cash flow and operating profit to reveal their impact on cash dividends in Jordanian industrial companies listed on the Amman Stock Exchange during the period from 2014 to 2023. Accounts receivable were used as a moderating variable to examine this relationship. A purposive sample of 20 industrial companies was selected. Information was extracted from reports available on the Amman Stock Exchange, the Securities Depository Center, and the Jordan Securities Commission. Using regression analysis method in the statistical program (E-views) to test the study hypotheses of the collected data, the study’s results showed operating profit and net operating cash flows are positively associated with dividends, accounts receivable also exhibit a positive relationship with dividends, and the study found no significant moderating effect of accounts receivable on the relationship between operating profit and dividends. Most importantly, the study revealed a negative moderating effect of accounts receivable on the relationship between net operating cash flows and dividends."Based on the study's findings, the researchers recommend that companies pay more attention to carefully managing receivable accounts to ensure regular cash dividend distributions, develop receivables-related strategies and policies aimed at enhancing the company's financial stability, and conduct further research on the impact of receivable accounts on other variables related to cash dividend distributions."</p> Muhammad Ali Al-Haik Dhaifallah Aleimat Copyright (c) 2025 Business Series https://creativecommons.org/licenses/by-nc/4.0 2025-09-30 2025-09-30 4 3 495 528 10.59759/business.v4i3.1105