The objective of the research was to assess the impact of accounting income and the capital structure on the financial and economic viability (sustainability) of industrial firms listed on the Amman and Palestine Stock Exchanges, determining which of these is most impacted by accounting income and capital structure. on The  sustainability measures represented in tax payments to the government, productive diversity, the availability of training courses for employees, the presence of women in the labor market,   and return on equity( ROE). The study data was collected for the period 2016 to 2022 on a sample of 44 firms. The data were analyzed and the hypothesis tested using correlation and regression models. The study discovered that accounting income has a positive significant impact on both the economic and financial sustainability for both Palestinian and Jordanian firms and considered as the main determinant of that. The study suggested that public shareholding companies’ management expand employee training opportunities to boost workers' productivity and qualifications, which will enhance their performance and help the company achieve economic sustainability. They should also expand employment opportunities for women and expand the number of production lines to determine the best possible indicators levels to help the company achieve economic sustainability, also to concentrate on the cost

Key Words: Accounting Income, Capital Structure, Economic Sustainability, Financial Sustainability, ROE, PEX, ASE.

Title

Studies in Systems Decision and Control 587- Springer Nature , scopus

Publisher

Springer Nature , scopus

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Online only

Volume

587

Year

2025

Pages

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