أثر استخدام أسس القياس المحاسبي (النقدي والإستحقاق) على أداء الشركات الصناعية المدرجة في بورصة فلسطين

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

eddbd980-62be-4a0f-8d40-3cbb1b2a19e4

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2364457_1.pdf

بيانات النشر

ترجمة العنوان

The effect of using accounting measurement basis (cash and accrual) on the performance of the industrial companies listed on Palestine Stock Exchange

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر استخدام أسس القياس المحاسبي (النقدي والإستحقاق) على أداء الشركات الصناعية المدرجة في بورصة فلسطين

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

This study aimed to measure the performance of the Palestinian industrial companies listed on Palestine Stock Exchange in terms of liquidity, profitability and solvency, to achieve the objectives of the study, a sample of 13 industrial companies listed on Palestine Stock Exchange were selected, which follow different sectors, for the period from 2009 to 2018, as a purposive sample. The study adopted the descriptive analytical approach, the researcher adopted linear multiple regression analysis to create two models representing the financial performance of companies on the accrual and cash basis, by using the SPSS program. The independent variables of the accrual based model included current ratio, net profit margin, return on capital employed, debt to assets and interest coverage ratio, where The cash-based model included: cash to current liabilities ratio, cash to sales ratio, cash to working capital, cash to debt , and cash interest coverage ratio. With respect to the dependent variable, the study adopted the return on assets for all the models created. The study concluded a set of results as follows: The current ratio, net profit margin, return on capital employed, debt ratio and interest coverage ratio showed a statistically significant positive correlation with the return on assets of accrual basis model. For the second model (cash basis), cash to short term debt ratio showed a statistically significant positive relationship with return on assets, the relationship between cash to sales ratio to return on assets was negative and statistically significant, the cash to equity employed correlated statistically significant and positively with the dependent variable. The relationship between cash to debt and the dependent variable was negative and not statistically significant, while the relationship between cash interest coverage ratio and return on assets was a statistically significant positive relationship. Based on the results of this research, the researcher recommended to conduct financial analysis of public shareholding companies in order to identify the strengths and weaknesses within the companies to avoid collapse, the researcher stressed the need for benchmarking financial ratios in evaluating the performance of companies in Palestine. Further research on performance evaluation using financial analysis to include aspects such as asset management ratios, valuation ratios and additional liquidity, profitability and solvency ratios to future researches.

كلمات الباحثين

القياس المحاسبي ,الشركات الصناعية,بورصة فلسطين

إشراف وإعداد

الإشراف

فراس بركات

الإعداد

عمر عبد عوض جودة

الاقتباسات الببليوغرافية