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الانعكاسات المحاسبية لحوكمة الشركات على مؤشرا الأداء و أثرها على عوائد الأسهم بالتطبيق على الشركات المساهمة المسجلة في سوق الأوراق المالية السعودية
Other Title(s)
Accounting implications of corporate governance on performance indicators and their impact on stock returns of public companies listed in the Saudi stock market
Author
Source
Issue
Vol. 53, Issue 4 (31 Aug. 2013), pp.934-1003, 70 p.
Publisher
Institute of Public Administration
Publication Date
2013-08-31
Country of Publication
Saudi Arabia
No. of Pages
70
Main Subjects
Financial and Accounting Sciences
Abstract EN
This research aims at studying the impact of economic value added, market value added, and accounting performance indicators of the return on investment, and return on equity.
It also studies the impact of the economic value added, and the accounting performance indicators on market value added, as well as compliance with the rules of governance on the economic and accounting performance indicators and their relation to stock returns.
This study is carried out on a sample of 34 joint-stock companies listed in the Saudi stock market from 31/12 / 2004 to 31/12/2009.
The researcher used a simple and multiple linear regression to examine the hypotheses of the study which concluded that the economic value added surpassed other indicators in explaining changes of stock returns.
The addition of market value added to economic value added leads to a higher explanatory power of the model.
The study also found that the combination of economic indicators and accounting indicators raises the explanatory power of the regression model from 13%, with regard to the economic value added alone, and 19% with regard to both the economic and market value added, up to almost 24%.
The study also showed that the indicators of economic value added surpass other accounting indicators in explaining the changes taking place in market value added.
It is thus concluded that compliance with the rules and regulations of corporate governance had no effect on performance indicators or its relationship to stock returns.
American Psychological Association (APA)
رضوان، أحمد جمعة أحمد. 2013. الانعكاسات المحاسبية لحوكمة الشركات على مؤشرا الأداء و أثرها على عوائد الأسهم بالتطبيق على الشركات المساهمة المسجلة في سوق الأوراق المالية السعودية. مجلة الإدارة العامة،مج. 53، ع. 4، ص ص. 934-1003.
https://search.emarefa.net/detail/BIM-643355
Modern Language Association (MLA)
رضوان، أحمد جمعة أحمد. الانعكاسات المحاسبية لحوكمة الشركات على مؤشرا الأداء و أثرها على عوائد الأسهم بالتطبيق على الشركات المساهمة المسجلة في سوق الأوراق المالية السعودية. مجلة الإدارة العامة مج. 53، ع. 4 (آب 2013)، ص ص. 934-1003.
https://search.emarefa.net/detail/BIM-643355
American Medical Association (AMA)
رضوان، أحمد جمعة أحمد. الانعكاسات المحاسبية لحوكمة الشركات على مؤشرا الأداء و أثرها على عوائد الأسهم بالتطبيق على الشركات المساهمة المسجلة في سوق الأوراق المالية السعودية. مجلة الإدارة العامة. 2013. مج. 53، ع. 4، ص ص. 934-1003.
https://search.emarefa.net/detail/BIM-643355
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 996-1002
Record ID
BIM-643355