أثر الإفصاح عن المخاطر المالية في مقاييس الأداء التشغيلي في الشركات الصناعية المدرجة في بورصة عمان

الملخص EN

The study aimed to explore the Impact of financial risk disclosure (credit risk, liquidity risk, capital risk, and market risk) on Operational Performance Measures in Industrial Companies Listed in Amman Stock Exchange, and was relied on (operational flexibility, cost efficiency, delivery speed, average Inventory turnover) as measures of operational performance, and for to achieve the objectives of this study, the study used the content analysis method for the annual reports published for the industrial companies listed on the Amman Stock Exchange, their number (39 company ), for the period (2015-2019) ,and the study included all industrial companies listed on the Amman Stock Exchange.

The study showed statistically significant impact of financial risk disclosure (credit risk, liquidity risk, capital risk, and market risk) on operational performance measures measured by (operational flexibility, delivery speed, inventory turnover), It also showed that there is no statistically significant impact of financial risk disclosure (credit risk, liquidity risk, capital risk, and market risk) in the operational performance measures measured by (cost efficiency) in Industrial Companies Listed in Amman Stock Exchange, the most important recommendations of the study were the necessity of directing the management of the Industrial Companies Listed in Amman Stock Exchange, to increase the level of disclosure of financial risks, because of its significant impact on increasing the confidence of investors, creditors and other stakeholders in the company's performance, and to help them make important decisions