العوامل المؤثرة على الأداء المالي في الشركات المساهمة العامة الصناعية الأردنية مقاسا بالعائد على الأصول و العائد على حقوق الملكية للفترة 2005-2011

الملخص EN

This study aims to identify factors that affect financial performance (FP) of the Jordanian public shareholding industrial corporations (JPSIC) for the years 2005-2011 measured by return on assets and return on equity.

The study used statistical program (E-views) to achieve its aims.

The community consists of all (JPSIC) which was 73 corporations; out of which, 8 have been excluded; therefore the sample was 65 corporations.

The study indicated that there is statistical significance of all combined independent variables on (FP) : company size, institutional investor, debt ratio, company age, liquidity ratio, customer's satisfaction, productivity, degree of financial leverage.

There is a negative correlation between (FP) and the independent variable institutional investor.

The study recommends (JPSIC) to take into consideration the affect of debts on (FP).

Also it is necessary to develop and follow the policies to maintain and keep the customers accordingly.