دور النظرية الإيجابية في تعظيم الربحية : دراسة تطبيقية على الشركات الاستخراجية المساهمة العامة الأردنية

Other Title(s)

The role of positive theory in maximizing profitability : an empirical study on extractive companies Jordanian public shareholding

Dissertant

حمدان، أشرف أحمد محمود

Thesis advisor

المبيضين، هيثم

University

Isra University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

This study was aimed To recognize the role of positive theory in maximizing profitability, The study used descriptive analytical method, To achieve the objective of the study, the researcher prepared a questionnaire on the subject of the study, which was distributed to (284) questionnaire, (186) questionable samples were retrieved.

The study used the Statistical Analysis Program (SPSS) to analyze the results, The study used mean arithmetic and standard deviations, and T test.

The study reached the most important results as follows: 1.

There is increasing interest in the application of the positive theory of its various advantages that reduce the problems faced by extractive companies, public contribution, especially financial problems.

2.

There is a statistically significant effect at the level of (α ≤ 0.05) of positive theory on liquidity in extractive companies 3.

The public shareholding companies use different methods to maximize profit from the point of view of employees.

Through the findings of the study, the researcher recommends the following: 1.

Extractive companies to contribute to the adoption of positive theory through its positive input and work to create all conditions in order to activate the process of application, to maximize its profitability and liquidity ratio.

2.

The extractive companies in Jordan should use the positive theory because they have an effective role in maximizing their profitability and liquidity ratio.

3.

Building an accounting model that can be used to predict the real profit of companies.

4.

Developing an accounting theory that takes account of the economic and environmental conditions surrounding accounting in various companies operating in Jordan 5.

Follow up the phenomenon of maximizing profits, in order to know the extent of awareness of users of financial reports in companies of this phenomenon and the magnitude of their impact in their investment decisions and how to address them.

Main Subjects

Financial and Accounting Sciences

Topics

• Profits
• Public enterprises
• Stock companies
• Jordan

No. of Pages

102

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-837691