دور المعلومات المحاسبية في تقييم الأداء المالي للشركات المساهمة العامة الأردنية

الملخص EN

The aim of this research paper is to shed the light on the role of the accounting information in evaluating the financial performance for the public shareholding Jordanian companies and the degree of accrediting the financial decisions on the role of the accounting information in evaluating the financial performance.

The population of the paper consisted of the public shareholding Jordanian companies that are enlisted in Amman's stock exchange; the sample of the study is 236 distributed companies, a random sample of 146 Jordanian public shareholding companies was distributed on the four economic sectors in accordance the percentage of each sector in correlation to the population of the study.

The questionnaire of the study was distributed on the financial managers of the companies or any party who represent them (representing the analysis unit in this study), a total of 122 statistically analyzable questionnaires were retrieved forming a percentage of 80.26 as a response rate which is beneficial for the academic orientation of the paper .

The results were as follows: 1- The financial management depends on the accounting information in the process of financial censorship within public shareholding companies 2- The financial management depends on the accounting information in evaluating the overall performance and rationalizing of decision-making in the Jordanian public shareholding companies .

3- The financial management depends on the accounting information in the financial decision making process within the public shareholding Jordanian companies.

4- The financial management depends on the accounting information in evaluating the financial performance within the public shareholding companies in Jordan.