أثر قواعد حوكمة الشركات على العوائد المالية في الشركات الصناعية المدرجة في بورصة عمان

Other Title(s)

The impact of corporate governance rules on financial returns performance of Jordanian commercial companies listed on stock exchange

Dissertant

العياصرة، مريم توفيق

Thesis advisor

القاضي، فارس سعود

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2021

English Abstract

This study aims to identify the effect of corporate governance rules on the financial performance in Jordanian Public Shareholding Industrial Companies.

the sample of the study consisted of (43) Jordanian industrial public joint-stock companies, the descriptive and the analytical methods were used based on suitability for the purposes of the study, the data were processed statistically using arithmetic means, multiple regression analysis, and simple regression analysis.

The results of the study included statistically significant effect of corporate governance rules on the financial performance in Jordanian industrial public jointstock companies, there is a statistically significant effect of the impact of corporate governance rules represented in: (board of directors’ responsibilities, general assembly meetings, shareholder rights protection, disclosure and transparency rules) on financial performance in Jordanian industrial public joint-stock companies, there is statistically significant effect of corporate governance rules represented in: (Board of Directors responsibilities, General Assembly meetings, protection of shareholders’ rights, disclosure and transparency rules) on the return on shareholders’ equity, and there is statistically significant effect of the rules of corporate governance represented in: (the responsibilities of the board of directors, the meetings of the general assembly, the protection of shareholders’ rights, the rules of disclosure and transparency) on the return on assets, while there is no a statistically significant effect of the rules of disclosure and transparency on the return on shareholders’ equity in the Jordanian public joint-stock industrial companies.

Based on the results of the study, the researcher recommended setting compulsory laws on industrial companies by disclosing the rules of corporate governance; To enhance its impact on the financial performance of in the Jordanian public joint-stock industrial companies, due to the clear role of corporate governance in raising the impact of financial performance.

Main Subjects

Financial and Accounting Sciences

No. of Pages

35

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1454003