أثر معدلات دوران الأصول على عوائد أسهم الشركات غير المالية المساهمة المدرجة في بورصة عمان

Abstract EN

The purpose of this study is to examine the effect of asset turnover rates on the returns of non-financial companies’ shares during the period 2012-2016.

The study includes 85 non-financial public industrial and service companies listed at Amman Stock Exchange.

The use of statistical average is to describe the variables and the simple multiple linear regression test for the hypothesis of the study at 0.05 significant level.

The results of this study revealed that an impact on the turnover of total assets and the turnover of fixed assets on the earnings of non-financial companies, and the absence of an impact on turnover on net working capital.

Moreover, the study also developed a model that can be used to interpret and predict non-financial stock returns.

In view of the above findings, the study recommends that decision makers can rely on turnover indicators of total assets and turnover of fixed assets to estimate stock returns for the upcoming period.