أثر القرارات الاستراتيجية التمويلية في الشركات المساهمة العامة الصناعية الأردنية على حصة السهم العادي من الأرباح

Abstract EN

This study aims to discern impact and relation of the Strategic financing decisions on earnings per share for the Jordanian Industrial Companies listed on the Amman Stock Exchange which amounted 75 Companies for the period 2010 – 2013.

Firstly, the researcher has Conducted a financial analysis to the financial statements of these companies, for the purpose of calculating the debt ratio that represents the independent variable, and earnings per share as the dependent Variable Another Financial analysis was conducted to identify the impact of debt ratio on earnings per share.

The results of this analysis were fully consistent with the results of statistical analysis which was conducted by using the simple regression approach to identify the impact of the independent variable on the dependent Variable, and Pearson Correlation Coefficient to identify the relation between the two variables.