أهمية المعلومات المحاسبية في تحديد انعكاسات التغير في الهيكل المالي على القيمة السوقية للشركة: دراسة تطبيقية على عينة من الشركات الصناعية المدرجة في سوق عمان المالي

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

0dc741f6-1249-48d9-87e0-92e1661e0fc5

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

0dc741f6-1249-48d9-87e0-92e1661e0fc5_1.pdf

بيانات النشر

ترجمة العنوان

The Importance Of Accounting Information In Determining The Implication Of Change In The Financial Structure for The Company’s Market Value: An Applied Study ona Sample of industrial companies on the Amman Stock Exchange

ألقاب المؤلفين

[{"name_ar":"سليمان الدلاهمة","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"عدي محمد المغاربة ","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أهمية المعلومات المحاسبية في تحديد انعكاسات التغير في الهيكل المالي على القيمة السوقية للشركة: دراسة تطبيقية على عينة من الشركات الصناعية المدرجة في سوق عمان المالي

المحتوى والصفحات

عدد الصفحات

104

ترجمة الملخص

This study aimed to identify the impact of accounting information in determining the change in the financial structure and its implications for the market value of the company. In order to achieve the goal of the study, the descriptive approach was followed in presenting data, and the analytical approach in analyzing the results of the study. The researcher used the statistical methods to analyze the data of the study, where the study population consisted of all Jordanian industrial companies listed on the Amman Stock Exchange and its number (82) companies according to the Amman Stock Exchange as stated at the end of the year (2018), the study sample consists of (46) companies are listed companies in the industrial sector, as this study relied on the annual financial statements of these companies for the time period between (2014-2018) The reason for choosing this time period is the unavailability of the published annual financial statements for the year (2019/2020) for companies during the preparation of thestudy and companies that did not have data during this period were excluded, The researcher used the analysis of variance analysis, simple regression coefficient, and multiple regression coefficient.Theresults of revealed that the following result:the most important of which was a statistically significant effect of accounting information in determining the implications of the change in the financial structure on the market value of the company, and there is no statistically significant effect of the relationship between the financial structure and the market value of the company, there is a statistically significant effect of the cost of the money owned On the decrease in the market value of the company, there is also a statistically significant effect of the cost of borrowed money on increasing the market value of the company, and there is a statistically significant effect of changing trends in the financing structure on the market value of the company.It recommended several recommendations, the most important of which was the necessity of defining the financing structure, due to its importance in the facility, and the benefits and objectives it achieves in maximizing the market value of the facility, rationalization and development of wealth, andoptimal use of the facility's resources.

إشراف وإعداد

الإشراف

سليمان الدلاهمة

الإعداد

عدي محمد المغاربة

الاقتباسات الببليوغرافية