The Modified Role of the Board’s Characteristics on the Impact of the Net Operating Capital and Liquidity Ratios Affect Commercial Banks’ Profitability: Evidence from Jordan

The study aimed to identify the modified role of Board characteristics on the impact of net working capital and liquidity ratios on commercial banks’ profitability. The study community included all commercial banks listed on the Amman Stock Exchange, twelve banks that were based on secondary data during the period 2018–2022 and analyzed their data using the statistical analysis program (SPSS). To achieve the study’s objectives, descriptive statistics methods such as arithmetic mediums, standard deviations, multiple linear regression, and linear regression were used in Simple hypothesis testing. The study found a modified role for board characteristics in net working capital and liquidity ratios (equity to net facilities and the ratio of short-term investments to total deposits) in return on deposits for Jordanian commercial banks. The study recommended a series of recommendations, including scientific and practical studies studying the impact of board characteristics on the performance of economic sectors other than banks.