أثر النسب المالية حجم الشركة و التدفقات النقدية التشغيلية على سعر السهم السوقي للشركات الصناعية المساهمة العامة : دراسة تحليلية للفترة من 2005-2015 م

Abstract EN

This study aims to identify the effect of the financial ratios, firm size and operational cash flows on the market share price of the Jordanian industrial public shareholding companies.

To achieve the objective of the study, a model of multiple linear regression was constructed that links between the variables of the study.

So, the study is based on (operating profit margin, current ratio, return on assets, return on equity, asset turnover ratio, working capital turnover ratio, firm size, and operational cash flow of sales) to represent the independent variable.

While the dependent variable is represented by the market share price.

Contextually, the E-Views program was applied to analyze data and test hypotheses.

This study was applied to industrial companies listed on the Amman Stock Exchange within a sample of (37) industrial company public shareholding.

The study concluded to the following variables which have positive effect and statistical significance on the market price of the stock (return on assets, firm size, current ratio, and working capital turnover ratio).

Also, it concluded to a statistically significant negative effect on (operating profit margin, return on equity, asset turnover ratio).

Whereas there was no statistically significant effect of the cash flow ratio of the operating activities of the sales.

Based on the results of the study, it recommends to draw attention to increase the investment in assets in order to increase the size of the company, increase operating profit from operating assets, and encourage investors to invest in this sector as well.