The paper was published in the European Journal of Pure and Applied Mathematics, issued by the global publisher Springer, which has an Impact Factor of 1.0, and is indexed in Clarivate Analytics (JCR), Emerging Sources Citation Index (ESCI), Web of Science, and Scopus (Q2).

The study aims to predict corporate failure using statistical forecasting methods through R software and investigates the impact of corporate governance mechanisms. The research analyzed 480 annual reports from industrial and service firms listed on the Palestinian and Jordanian stock markets, with a total of 7,200 data entries.
The paper employs survival analysis and the Cox regression model—a common method in medical research but rarely applied in accounting—making this one of the first studies in Palestine and Jordan to statistically predict financial failure.

This accomplishment underscores the collaborative efforts between faculty and students at An-Najah National University to advance scientific research and enrich knowledge at all levels. It also represents a significant step toward encouraging students to publish their research, thereby enhancing their academic and research profiles.