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الإسم : هيثم علي

الرتبة العلمية: أستاذ مساعد

المسمى الوظيفي: عضو هيئة تدريسية

المكتب 9204       الرقم الفرعي 9204

بريد الكتروني: hali@uop.edu.jo

التخصص: المحاسبة

جامعة التخرج: الأكاديمية العربية للعلوم المالية والمصرفية

المؤهل العلمي

    المؤهل العلمي

    الجامعة

    البلد

    سنة الحصول على المؤهل

    الدكتوراه
    الأكاديمية العربية للعلوم المالية والمصرفية
    الاردن
    2010



  • Journal Paper





      Yaser Mohd Hamshari- Mohammad Ahmad Alqam - Haitham Yousef Ali, " IMPACT OF LEVERAGE: THE RISKS TO THE LISTED INDUSTRIAL JOINT STOCK COMPANIES IN JORDAN STOCK EXCHANGE " , "Academy of Strategic Management Journal",Vol.19,No., Allied Business Academies Publishing, UK, 08/01/2020 :الملخص
      This study aims to identify the impact of leverage and its risks to the listed Industrial joint stock companies in Amman Stock Exchange. Through studying the rate of Return on equity, assets, and sales, in addition to the market value of the companies, to determine which is more affected by the leverage. Knowing that, the study population represents some of the listed jointstock companies of the industrial sector in Amman Stock Exchange for the period during 2015- 2018. Hence, the study has concluded to the need of achieving a balance between the internal and external financing sources and investing the available funds so competently. So once the administration desires to obtain new financing, it should maintain its financial structure balance. The higher debt ratio means a higher expected return and greater risk as well. Therefore, choosing the most appropriate debt ratios depends on the preference relationship between the risk and the return. The study found that the risk degree increasingly grows along with the use of the company for the financial leverage, which means the increase of the debts will lead to an increase in the company financial and overall risks. Also, if the financial leverage is not used, the rate of return on assets will equal the rate of Return on equity.




      Mohammad Ahmad Alqam- Haitham Yousef Ali- -Yaser Mohd Hamshari1, " The Relative Importance of Financial Ratios in Making Investment and Credit Decisions in Jordan " , "International Journal of Financial Research",Vol.12,No., Sciedu Press, Canada, 04/01/2021 :الملخص
      This study has aimed to demonstrate the relative importance of financial analysis using ratios for each of lenders and investors in Jordan when making decision. Also; this study, included the financial ratios that could be adopted by decision makers in the industry (area) of lending or investment.




      Yaser Mohd Hamshari - Haitham Yousef Ali -Mohammad Ahmad Alqam, " The relationship of professional skepticism to the risks of auditing and internal control, and the discovery of fraud and core errors in the financial statements in Jordan " , "Academy of Strategic Management Journal",Vol.10,No., Richtmann Publishing,, Italy, 03/01/2021 :الملخص
      The study aims to know the relationship between the professional skepticism of the auditor and the discovery of fraud and errors in the financial statements, as the auditor's practice of professional skepticism enhances his ability to issue a neutral technical opinion about the fairness of financial
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