العوامل المؤثرة في تأخير إصدار التقارير المالية السنوية : دراسة تطبيقية على شركات الفنادق المدرجة في بورصة عمان

الملخص EN

The objective of this research is to identify the factors affecting the delay in issuing the annual financial reports of companies working in the hotels sector listed in Amman Stock Exchange such as; (Asset size, the size of the liabilities, and net profit).

The research has been conducted from 2010 through 2014.

In order to achieve the research objectives, researchers used quantitative analytical method as a tool for the study, which has been relying on the annual reports of the companies' sample that included eight hotel companies listed on the Amman Stock Exchange and their available financial statements during the years of research.

On the other hand, the research results showed the presence of the impact of cach of the; asset size, the size of the obligations, and the net profit, on the delay the issuance of the annual financial reports.

Moreover, researchers took a scries recommendations; the most important of which is the need to give more attention by hotel companies concerning issuing their annual financial reports early; because of its importance and impact on the decisions of many stakeholders on the contcnt of these reports.

However, the researchers recommended the application of the study on the hotel companies using other variables related to the company's policies, to find whether they have an effect on delaying the issuance of the annual financial reports or not.