{"id":"https://openalex.org/W4285019485","doi":"https://doi.org/10.1007/978-3-031-08954-1_48","title":"The Impact of the IFRS 16 Adjustments \u201cCoronavirus-Related Lease Contracts\u201d on the Financial Performance (Royal Jordanian Case Study)","display_name":"The Impact of the IFRS 16 Adjustments \u201cCoronavirus-Related Lease Contracts\u201d on the Financial Performance (Royal Jordanian Case Study)","publication_year":2022,"publication_date":"2022-07-12","ids":{"openalex":"https://openalex.org/W4285019485","doi":"https://doi.org/10.1007/978-3-031-08954-1_48"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-031-08954-1_48","doi":"https://doi.org/10.1007/978-3-031-08954-1_48","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-08954-1_48","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3370","issn":["2367-3370","2367-3389"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4285081735","display_name":"Explore Business, Technology Opportunities and Challenges \u200eAfter the Covid-19 Pandemic"},"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111025445","display_name":"Tareq Hammad Almubaydeen","orcid":"https://orcid.org/0000-0002-1865-6521","observed_orcids":["https://orcid.org/0000-0002-1865-6521"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Tareq Hammad Almubaydeen","raw_affiliation_strings":["Zarqa University, Zarqa, 13110, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zarqa University, Zarqa, 13110, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070927014","display_name":"Thaer Faisal Abdelrahim Qushtom","orcid":"https://orcid.org/0000-0003-0920-6024","observed_orcids":["https://orcid.org/0000-0003-0920-6024"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Thaer Faisal Abdelrahim Qushtom","raw_affiliation_strings":["Zarqa University, Zarqa, 13110, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zarqa University, Zarqa, 13110, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056992183","display_name":"Mohyedin Hamza","orcid":"https://orcid.org/0000-0002-0612-2442","observed_orcids":["https://orcid.org/0000-0002-0612-2442"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mohyedin Hamza","raw_affiliation_strings":["Zarqa University, Zarqa, 13110, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zarqa University, Zarqa, 13110, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019698565","display_name":"Razan \u201cMohammed Ratib\u201d Al-Khawaldeh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Razan \u201cMohammed Ratib\u201d Al-Khawaldeh","raw_affiliation_strings":["Zarqa University, Zarqa, 13110, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zarqa University, Zarqa, 13110, Jordan","institution_ids":["https://openalex.org/I153687341"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5070927014"],"corresponding_institution_ids":["https://openalex.org/I153687341"],"apc_list":null,"apc_paid":null,"fwci":6.4309,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.97042587,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"541","last_page":"549"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4943999946117401,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4943999946117401,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.14710000157356262,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1298999935388565,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-16","display_name":"IFRS 16","score":0.9810000061988831},{"id":"https://openalex.org/keywords/lease-accounting","display_name":"lease accounting","score":0.8009999990463257},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8579999804496765},{"id":"https://openalex.org/keywords/lease-contracts","display_name":"lease agreements","score":0.5149999856948853},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9629999995231628},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.7149999737739563},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.6830000281333923},{"id":"https://openalex.org/keywords/quick-ratio","display_name":"quick ratio","score":0.7630000114440918},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.8029999732971191},{"id":"https://openalex.org/keywords/accounts-payable-turnover","display_name":"accounts payable turnover","score":0.6919999718666077},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.8870000243186951}],"concepts":[{"id":"https://openalex.org/C85079727","wikidata":"https://www.wikidata.org/wiki/Q3560114","display_name":"Quarter (Canadian coin)","level":2,"score":0.5222062468528748},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4976072609424591},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.478193998336792},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.47288718819618225},{"id":"https://openalex.org/C2779614062","wikidata":"https://www.wikidata.org/wiki/Q716894","display_name":"Lease","level":2,"score":0.4593738317489624},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.41170021891593933},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4030727446079254},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.39911410212516785},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.20632204413414001},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-031-08954-1_48","doi":"https://doi.org/10.1007/978-3-031-08954-1_48","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-08954-1_48","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3370","issn":["2367-3370","2367-3389"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W2791857739","https://openalex.org/W2884755372","https://openalex.org/W3089159779","https://openalex.org/W3114654757","https://openalex.org/W3133439513","https://openalex.org/W3141168047","https://openalex.org/W3161431592","https://openalex.org/W3168281272","https://openalex.org/W3197379816","https://openalex.org/W3214667480","https://openalex.org/W6639180766"],"related_works":["https://openalex.org/W4309155094","https://openalex.org/W4285040734","https://openalex.org/W7047763484","https://openalex.org/W3205897881","https://openalex.org/W3209691352","https://openalex.org/W6990896491","https://openalex.org/W4385734181","https://openalex.org/W3165308614","https://openalex.org/W7004804031","https://openalex.org/W4387608935"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2022-07-12T00:00:00"}