![](/images/graphics-bg.png)
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
Thesis advisor
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
No. of Pages
122
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : الإطار العام للدراسة.
الفصل الثاني : الإطار النظري و الدراسات السابقة ذات الصلة.
الفصل الثالث : منهجية الدراسة.
الفصل الرابع : تحليل البيانات و اختبار الفرضيات.
الفصل الخامس : الاستنتاجات و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
الذيابات، أنس محمد حمدان. (2018). أثر المؤشرات المالية و غير المالية على القيمة السوقية للسهم في ظل تطبيق نظام TDABC : دراسة تطبيقية للشركات الصناعية في الأردن. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-835329
Modern Language Association (MLA)
الذيابات، أنس محمد حمدان. أثر المؤشرات المالية و غير المالية على القيمة السوقية للسهم في ظل تطبيق نظام TDABC : دراسة تطبيقية للشركات الصناعية في الأردن. (أطروحة ماجستير). جامعة جرش. (2018).
https://search.emarefa.net/detail/BIM-835329
American Medical Association (AMA)
الذيابات، أنس محمد حمدان. (2018). أثر المؤشرات المالية و غير المالية على القيمة السوقية للسهم في ظل تطبيق نظام TDABC : دراسة تطبيقية للشركات الصناعية في الأردن. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-835329
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-835329