scholarly journals Social Responsibility and Its Impact on Financial Performance in Companies Listed on the Amman Stock Exchange

2019 ◽  
Vol 14 (3) ◽  
pp. 174
Author(s):  
Abed Alwahab AL-Rawashdeh ◽  
Faten Ameen Al Nuaimi
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Statistical Significance ◽  
Multiple Linear Regressions ◽  
Industrial Companies ◽  
Study Results ◽  
Amman Stock Exchange ◽  
Linear Regressions

The main purpose of this study was to clarify the expenditure of Jordanian Industrial Companies on social responsibility and its impact on financial performance, and the researchers used multiple linear regressions to test the hypothesis of the study. Results showed that social responsibility has a statistical significance on the financial performance of the Jordanian industrial companies. The study recommended, more efforts to increase the interest of Jordanian industrial companies’ social responsibility towards the environment, in general and in particular, to increase investment of Jordanian Industrial Companies, using their resources in education, health, and infrastructure to achieve their share of responsibility towards the society.

scholarly journals The Impact of Capital Structure on the Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange for the Period 2012-2015

2018 ◽  
Vol 9 (2) ◽  
pp. 369
Author(s):  
Shireen Mahmoud AlAli
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Return On Assets ◽  
Return On Equity ◽  
Industrial Companies ◽  
Earnings Per Share ◽  
Amman Stock Exchange ◽  
The Impact ◽  
The Capital Structure

The purpose of this study was to identify the effect of the capital structure as a percentage of total liabilities to total assets on the financial performance of the Jordanian industrial companies listed on the Amman Stock Exchange for the period 2012-2015.The study population included all the Jordanian general industrial companies listed on the Amman Stock Exchange. The sample of the study included 10 industrial companies listed on the Amman Stock Exchange. The linear regression analysis was used to test the relationship between variables using the ordinary least squares method (OLS).The results showed that there is a positive significant impact on the capital structure of the industrial shareholding companies listed in the Amman Stock Exchange as measured by the ratio of equity to total assets, return on equity and return on assets and net earnings per share as an indicator of financial performance.The results also showed a negative significant impact on the capital structure of industrial shareholding companies listed on the Amman Stock Exchange as measured by total liabilities to total assets, return on equity and return on assets as an indicator of financial performance, and net earnings per share as an indicator of the financial performance indicators.

scholarly journals Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan

2020 ◽  
Vol 11 (2) ◽  
pp. 348
Author(s):  
Ashraf Bataineh ◽  
Mustafa M Soumadi
Keyword(s):  
Positive Relationship ◽  
Stock Exchange ◽  
Corporate Value ◽  
Return On Assets ◽  
Pooled Data ◽  
Industrial Companies ◽  
Data Regression ◽  
Study Results ◽  
Financial Expertise ◽  
Amman Stock Exchange

The study aims to investigate the effect of auditing committee characteristics, represented in the auditing committee characteristics (size, independence, activity, financial expertise) on the enhancement of corporate value, for a sample of 47 Jordanian industrial companies listed at Amman Stock Exchange (ASE) during the period of (2014-2018). To achieve this goal, corporate value was measured using the return on assets (ROA) in addition to using the Pooled Data Regression. Study found a positive relationship between the auditing committee characteristics (size, activities, independence) and corporate value in the Jordanian industrial Companies, but didn't find a positive relationship between the financial expertise variable of auditing committee and the corporate value. Based on the study results, researchers made a number of recommendations that include: researchers and academic staffs must study in the future researches some of the other variables, such as the diversity of management committee, disclosure, transparency, and auditing fees in order to enhance corporate value. 

scholarly journals The Influence of the Trade-off between Profitability and Future Increases in Sales on Cost Stickiness: Evidence from Jordan

2020 ◽  
Vol 14 (5) ◽  
pp. 19
Author(s):  
Mohammad Murdi Alenezi
Keyword(s):  
Stock Exchange ◽  
Industrial Firms ◽  
Industrial Companies ◽  
Study Results ◽  
Amman Stock Exchange ◽  
Cost Behavior ◽  
Cost Behaviour ◽  
Study Population ◽  
The Cost ◽  
Cost Stickiness

This study aims at analyzing cost stickiness under the dilemma between current profitability and future sales increase. The study population consisted of all Jordanian industrial companies listed on the Amman Stock Exchange (ASE) during the period (2007-2017). The study sample consisted of (30) industrial companies, were used in the analysis. Panel data regression was used to test the relationship between the variables in the study. Results supported the Anderson et al. (2003) argument in that selling, general and administrative expense for Jordanian industrial firms listed in Amman stock exchange (ASE) follow the sticky cost behaviour, they increased by (0.34%) for 1% increase in sales, however, they didn’t change by any sales decrease. During sales decline results showed that future sales growth did not have a stressing effect on cost stickiness and didn’t drive greater cost stickiness, however, changes in profitability was proved to have a significant positive relation to cost stickiness when sales decrease, meaning that managers apply greater adjustments in SGA (greater cost stickiness) in the case of the attainment of unfavourable changes in profitability. The study recommended a number of recommendations, including Companies should know the factors that affect the cost behavior and take into consideration when analyzing costs and making administrative decisions in companies which will, in turn, improve the process of making administrative decisions and investment decisions.

scholarly journals The Impact of Social Responsibility Disclosure on Financial Performance Via Accounting Conservatism as A Mediator Variable: Evidence from Jordan

2021 ◽  
Vol 16 (12) ◽  
pp. 101
Author(s):  
Mohammad Abdullah Fayad Altawalbeh
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Direct Effect ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Financial Reports ◽  
Industrial Companies ◽  
Indirect Impact ◽  
The Impact ◽  
Mediator Variable

This study aimed to investigate the direct effect of corporate social responsibility disclosure (CSRD) on financial performance as well as the indirect impact via accounting conservatism as a mediator variable. The sample of the study consisted of 45 industrial companies listed on Amman stock exchange (ASE) over the period 2015-2019, CSRD was measured using a 43-item index, data to measure the variables was collected through the financial reports of the study sample publicly available on ASE website, Smart PLS3 software was run to examine the study hypotheses, the results of the path analysis revealed that CSRD has a positive significant direct effect on financial performance, furthermore, accounting conservatism has a positive and significant effect on financial performance, this result prove that accounting conservatism has a complimentary partial mediation role between CSRD and financial performance, a partial mediation occurs when the direct impact of the exogenous (CSRD) remains significant along with the indirect impact in the mediation model, furthermore, it is a complementary mediation that occurs when the indirect effect and direct effect remain significant and in the same direction. The study recommends that external auditor evaluate and communicate the CSRD level within the auditor’s report.

scholarly journals The effect of corporate governance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange

Accounting ◽  
2021 ◽  
pp. 415-422
Author(s):  
Thaer Ahmad Abutaber ◽  
Ahmad Eqab Al Bzur ◽  
Mohammad Husam Odeh ◽  
Mustafa Alathamneh ◽  
Manaf Al-Okaily ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Two Dimensions ◽  
Industrial Companies ◽  
Governance Indicators ◽  
Amman Stock Exchange ◽  
Research Findings ◽  
The Impact

This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.

scholarly journals Social accounting & social responsibility reporting in the Jordanian industrial companies listed in Amman stock exchange market

2018 ◽  
Vol 69 (4) ◽  
pp. 459-471
Author(s):  
Zaid AL-Hawatmah ◽  
Osama Samih Shaban
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Social Accounting ◽  
Reporting Practices ◽  
Industrial Companies ◽  
Corporate Social Responsibility Report ◽  
Amman Stock Exchange ◽  
Accounting Reports ◽  
Corporate Social

This study examines practice of social accounting and the reporting of social responsibility in the industrial Jordanian companies listed in Amman Stock Exchange. As operations of industrial companies have significant impact on the society, they should be accountable to the environment, and members of societies in which they operate. The method adopted to figure out the state of current social accounting and reporting practices was carried out by analyzing the annual reports of 30 randomly selected Jordanian industrial companies for the year 2016. The study found that 73% of industrial companies in Jordan are disclosing their activities of social responsibility in the annual reports. This study also found that 50% of these companies use the director’s reports as the main outlet for disclosing their activities related to social responsibility, 36% companies use the corporate social responsibility report and finally 14% are use the notes or schedule to financial statement to inform general people about their commitment to social responsibility. The study recommended that as there are many types and techniques of reporting, the Jordanian securities commission, as a government regulatory entity, should work on establishing uniformity for disclosing social accounting reports, and the outlet for such disclosure should be clearly specified.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

scholarly journals The Impact of Cognitive Integration between the Traditional Balanced Scorecard and the Information Technology Balanced Scorecard on the Entrepreneurship Value of the Jordanian Public Shareholding Industrial Companies

2017 ◽  
Vol 13 (1) ◽  
pp. 153
Author(s):  
Usama Abdul Moneim ◽  
Ala Jaber Matarneh ◽  
Samer Akour
Keyword(s):  
Balanced Scorecard ◽  
Stock Exchange ◽  
Integrated System ◽  
Cognitive Integration ◽  
The Balanced Scorecard ◽  
Institutional Leadership ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact

Due to the increased competition between the various industrial companies at the local and international levels, there became a need to adopt modern and effective methods and tools that enable such companies to acquire and maintain competitive advantages that help them choose, apply and assess the strategies adopted. One of the most important tools is the Balanced scorecard according to the leadership concept and the decisions of the COBIT committee; this tool had a great concern and attention by researchers or businessmen; applying it led to a remarkable success in some companies, which made it move from a mere tool of management to an integrated system of strategic management. The method of measuring the balanced scorecard according to the COBIT committee helps the industrial companies’ measure their strategic performance wisely and even goes further in helping formulate the companies' industrial strategies in a pioneer method, translate them into strategic goals, translate these objectives into strategic measurements achieving a follow-up and finally assess the industrial strategy locally and globally. Accordingly, the study aimed at shedding light on the impact of the cognitive integration among the dimensions of the traditional balanced scorecard and the IT balanced scorecard on the Entrepreneurship value in the industrial companies. The study community consisted of all the public shareholding industrial companies listed on Amman Stock Exchange by the end of (2015) amounting to (63) (Annual Report of Amman Stock Exchange, 2016). (56) Companies were randomly selected to form the study sample. One of the most important results of the study is that the effectiveness of measuring the quality of applying the traditional Balanced Scorecard and the IT Balanced Scorecard will create the Entrepreneurship value of the industrial companies, thus contributing to achieving the company's strategic objectives. The study recommended the need that the industrial companies follow up the local and international issues linked with the IT related to applying the balanced scorecard to reach for the institutional leadership with the need that such companies encourage innovation processes, accepting new ideas and motivating employees to provide innovative ideas.

scholarly journals PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA

2017 ◽  
Vol 11 (1) ◽  
Author(s):  
Go Meliana Indah Lestari ◽  
Senny Harindahyani
Keyword(s):  
Earnings Management ◽  
Family Firms ◽  
Stock Exchange ◽  
Independent Directors ◽  
Multiple Linear Regressions ◽  
Banking And Finance ◽  
Linear Regressions ◽  
Problem Data

Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.

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