أثر المحاسبة الإبداعية على حقوق الملكية في الشركات المساهمة العامة الأردنية : دراسة تطبيقية على قطاع الصناعة
Other Title(s)
The impact of creative accounting on owner equity in the Jordanian shareholding companies : an applied study on industry sector
Dissertant
Thesis advisor
University
Mutah University
Faculty
Faculty of Business
Department
Department of Business Administration
University Country
Jordan
Degree
Master
Degree Date
2019
English Abstract
This study drives at identifying the creative accounting impact, represented by Operational and capital expenses, operational and capital revenues, current and non-current assets, current and non-current liabilities, on the owner equity in the shareholding industrial companies during the period between ( 2008-2017 ), the researcher adopted herein the descriptive analytical methodology to highlight concepts relating to the study subject and thence analyzing thereof through study sample consisting of ( 53 ) shareholding industrial companies in addition to ( 7 ) chartered auditing companies, in order to achieve the study goals, the researcher designed questionnaire to collect initial data from the study sample, analyzing such data and testing hypotheses by employing Statistical package for the social sciences.
The study reached at group of outcomes, the most important of which are the availability of impact of statistical significance for manipulation in each of operational expenses and capital expenses, operational and capital revenues, current and non-current assets, current and non-current liabilities, on the owner equity in the Jordanian shareholding industrial companies, the foregoing was generated once studying each individual impact, and further it displays the extent of creative accounting methods impact through manipulation in financial data on equity rights, on the other hand, this study found that there was no statistically significant effect of statistical significance in the non-current liabilities on owner equity in the Jordanian industrial shareholding companies.
Besides, this study presents pool of recommendations, the most important of which is represented by activating the securities commission role in organizing the accounting policies and further increasing the accounting and disclosure measurements in the published financial statements.
Main Subjects
Financial and Accounting Sciences
No. of Pages
138
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : خلفية الدراسة و أهميتها.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : المنهجية و التصميم.
الفصل الرابع : عرض النتائج و مناقشتها و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
حداد، طارق زياد سرور. (2019). أثر المحاسبة الإبداعية على حقوق الملكية في الشركات المساهمة العامة الأردنية : دراسة تطبيقية على قطاع الصناعة. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1382350
Modern Language Association (MLA)
حداد، طارق زياد سرور. أثر المحاسبة الإبداعية على حقوق الملكية في الشركات المساهمة العامة الأردنية : دراسة تطبيقية على قطاع الصناعة. (أطروحة ماجستير). جامعة مؤتة. (2019).
https://search.emarefa.net/detail/BIM-1382350
American Medical Association (AMA)
حداد، طارق زياد سرور. (2019). أثر المحاسبة الإبداعية على حقوق الملكية في الشركات المساهمة العامة الأردنية : دراسة تطبيقية على قطاع الصناعة. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1382350
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-1382350