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
Thesis advisor
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
No. of Pages
119
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : المنهجية و الدراسات السابقة.
الفصل الثاني : الإطار النظري.
الفصل الثالث : الطريقة و الإجراءات.
الفصل الرابع : عرض نتائج الدراسة ومناقشة فرضياتها.
قائمة المراجع.
American Psychological Association (APA)
بافضل، علي محمد عبد الرحمن. (2018). أثر التغير في النفقات الرأسمالية على الأداء المالي لشركات التعليم الأردنية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة الإسراء, الأردن
https://search.emarefa.net/detail/BIM-837699
Modern Language Association (MLA)
بافضل، علي محمد عبد الرحمن. أثر التغير في النفقات الرأسمالية على الأداء المالي لشركات التعليم الأردنية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة الإسراء. (2018).
https://search.emarefa.net/detail/BIM-837699
American Medical Association (AMA)
بافضل، علي محمد عبد الرحمن. (2018). أثر التغير في النفقات الرأسمالية على الأداء المالي لشركات التعليم الأردنية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة الإسراء, الأردن
https://search.emarefa.net/detail/BIM-837699
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-837699