أثر استخدام نسب التحميل المالي في معدل دوران الأسهم في الشركات الصناعية المدرجة في بورصة عمان

Abstract EN

This study aimed to identify the impact of using financial analysis ratios in the turnover rate of shares ،and to achieve the objectives of the study, the descriptive analytical approach was followed.

the financial analysis ratios were measured using ratios : the current ratio, return on equity, the study was conducted in the Jordanian industrial companies listed on Amman stock exchange, and the sample consisted of (38) companies where the necessary data for the study were collected using annual financial reports and trading bulletins for sample companies.

the study covered the data for the period (2015-2019).

the results of the multiple linear regression showed that there is a statistically significant impact of using the financial analysis ratios with their dimensions (current ratio, ROE) in the turnover rate of shares in the industrial companies listed on ASE.

Based on the results of the study, several recommendations were made, including the need for Jordanian industrial companies to pay attention to clarifying the importance of disclosing financial analysis ratios to users of financial information, as well as attaching an explanatory table of financial ratios with the annual financial statements and referring to its items in the body of these lists, in addition to working on making horizontal comparisons between Financial analysis ratios and justification causes of deviations.