أثر قواعد حوكمة الشركات على العوائد المالية في الشركات الصناعية المدرجة في بورصة عمان

العناوين الأخرى

The impact of corporate governance rules on financial returns performance of Jordanian commercial companies listed on stock exchange

مقدم أطروحة جامعية

العياصرة، مريم توفيق

مشرف أطروحة جامعية

القاضي، فارس سعود

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2021

الملخص الإنجليزي

This study aims to identify the effect of corporate governance rules on the financial performance in Jordanian Public Shareholding Industrial Companies.

the sample of the study consisted of (43) Jordanian industrial public joint-stock companies, the descriptive and the analytical methods were used based on suitability for the purposes of the study, the data were processed statistically using arithmetic means, multiple regression analysis, and simple regression analysis.

The results of the study included statistically significant effect of corporate governance rules on the financial performance in Jordanian industrial public jointstock companies, there is a statistically significant effect of the impact of corporate governance rules represented in: (board of directors’ responsibilities, general assembly meetings, shareholder rights protection, disclosure and transparency rules) on financial performance in Jordanian industrial public joint-stock companies, there is statistically significant effect of corporate governance rules represented in: (Board of Directors responsibilities, General Assembly meetings, protection of shareholders’ rights, disclosure and transparency rules) on the return on shareholders’ equity, and there is statistically significant effect of the rules of corporate governance represented in: (the responsibilities of the board of directors, the meetings of the general assembly, the protection of shareholders’ rights, the rules of disclosure and transparency) on the return on assets, while there is no a statistically significant effect of the rules of disclosure and transparency on the return on shareholders’ equity in the Jordanian public joint-stock industrial companies.

Based on the results of the study, the researcher recommended setting compulsory laws on industrial companies by disclosing the rules of corporate governance; To enhance its impact on the financial performance of in the Jordanian public joint-stock industrial companies, due to the clear role of corporate governance in raising the impact of financial performance.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

35

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1454003