أثر إدارة الملاءة المالية على أداء الشركات الصناعية المساهمة العامة المدرجة في سوق عمان المالي

Abstract EN

This study aimed to identify the impact of solvency management on the performance of public shareholding industrial companies listed on the Amman Stock Exchange.

The study followed the analytical approach through audit reports for industrial companies that represented the study sample (2014-2020).

The study population consisted of (65) industrial companies listed in the Amman market.

A sample of the industrial sector was selected, consisting of three main sectors of the industrial sector, which are the most active sectors among the Jordanian industrial companies that are keen to list their financial reports in the stock exchange continuously, as follows (5)) companies from the chemical industries, (8) companies from the food and beverage industry, and (7) companies from the extractive and mining industries, so that the number of the study sample was (20) companies listed on the Amman Stock Exchange, and the study reached the following results: There is a statistically significant effect The management of short-term solvency on the performance of the industrial public shareholding companies listed in the Amman Stock Exchange, and there is a statistically significant effect of the long-term solvency management on the performance of the industrial public shareholding companies listed in the Amman Stock Exchange, and there is a statistically significant effect of the solvency management on the performance of the industrial joint stock companies The public shareholding companies listed in the Amman Stock Exchange are due to the difference in the size of the company.

The study recommended that the Jordanian public shareholding industrial companies should pay attention to the cash flow statement.

It has an important role in judging the solvency assessment of those companies, especially the companies' ability to repay debts without the need to liquidate their long-term assets.