أثر التغير في النفقات الرأسمالية على الأداء المالي لشركات التعليم الأردنية المدرجة في سوق عمان المالي

Other Title(s)

The impact of the capital expenditures change on the financial performance of the Jordanian educational companies listed on the Amman stock exchange

Dissertant

بافضل، علي محمد عبد الرحمن

Thesis advisor

الراوي، عبد الخالق مطلك

University

Isra University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

This study aimed at identifying the impact of the capital expenditure change on the financial performance of the Jordanian Educational Institutions listed in the Amman Stock Exchange.

The study sample consisted of the all elements of the study society including 6 Educational Institutions listed in the Amman Stock Exchange during 2007- 2016.

The study used a descriptive and analytical design for the institutions financial statements.

The multiple analytical variance test as well as the simple regression one were used in the statistical analysis of the results.

The most important result was the inversely relationship between the existence of statistical significant impact of capital expenditure change on the fixed assets turnover ratio as well as the internal finance of the fixed assets.

The study showed the sequenced relationship between the existence of statistical significant impact of capital expenditure change on the external finance of the fixed assets.

Additionally, there is an absence of statistical significant impact of capital expenditure change on both the returned invested funds and the ratio of the rapid profitable liquidity and the profitable equity as well.

The study recommended for the need to exploit and manage the fixed assets very efficiently.

It also recommended to qualify and train the intended staff proficiently.

In addition, capital expenditure decisions should be inevitably paid much more concern as well as the modern accounting and financial management methods should necessarily be used.

Furthermore, the study recommended qualifying the senior management decision makers to use those advanced methods.

Moreover, it urged that there is a need for going deeply into studying and determining the appropriate fixed assets as well as carrying out similar studies for other sectors in different periods of time.

Main Subjects

Financial and Accounting Sciences

Topics

• Financial markets
• Capital
• Expenditure
• Jordan
• Corporations
• Financial performance

No. of Pages

119

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-837699