تأثير المحاسبة الابداعية على ربحية السهم : دراسة اختبارية لعينة من الشركات المساهمة الصناعية المدرجة في بورصة عمان الأردن خلال الفترة 2015-2020

الملخص EN

This study aimed to test the impact of the practices of creative accounting on earnings per share of a sample of 20 industrial Shareholding companies listed on the Amman Stock Exchange in Jordan during the period 2015-2020.

to achieve this objective, the study was based on the construction of Panel Data Model, which included earnings per share as a dependent variable, And creative accounting as an independent variable, in addition to some other variables affecting that relationship.

The study found that there is an negative relationship between practices of creative accounting and the earnings per share in industrial Shareholding companies listed on the Amman Stock Exchange.