أثر المؤشرات المالية و غير المالية على القيمة السوقية للسهم في ظل تطبيق نظام TDABC : دراسة تطبيقية للشركات الصناعية في الأردن

Other Title(s)

The impact of financial and-non financial indicators on share market value under the application of TDABC system : applied study on Jordanian industrial companies

Dissertant

الذيابات، أنس محمد حمدان

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

2018

English Abstract

This study aimed at examining the effect of financial and non-financial indicators on the share's market value of Jordanian industrial companies under the application of the time-driven activity cost-based system (TDABC) for a sample consisted of (48) industrial companies listed on Amman Stock Exchange during the period 2012-2016.

Data were collected from the annual reports of the companies, financial indicators was measured by return on assets, return on equity and earnings per share, and non-financial indicators was measured by research and development expenses, employee's productivity, and customer service improvement.

Share's market value was measured by the change in share price.

The results of the study showed that 76% of the Jordanian industrial companies are committed to applying time-driven activity cost based system (TDABC), the results also showed a statistically significant role of both financial and non-financial indicators on the share's market value of Jordanian industrial companies under the application of the time-driven activity cost based system (TDABC),the results also showed a statistically significant role of financial indicators on the share's market value of Jordanian industrial companies, However, the results showed that there is no significant role for non-financial indicators on the share's market value of Jordanian industrial companies.

The study recommended a number of recommendations, including The need to increase the effectiveness of the strategic decisions taken by the management of industrial companies and directed towards increasing the volume of their investments in developing and improving their internal operations and exploiting the investment opportunities on which the companies rely, which will positively affect their financial performance and their Share's Market Value, and the need to keep abreast of events and rapid and complex environmental changes.

Main Subjects

Financial and Accounting Sciences

Topics

• Industrial enterprises
• Stocks
• Jordan
• Ratio analysis
• Fair value

No. of Pages

122

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-835329