أثر الإفصاح عن المؤشرات المالية للإستدامة على فترة إصدار تقرير مدقق الحسابات الخارجي: دارسة تطبيقية على الشركات الصناعية المساهمة الأردنية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

fd9a002a-f551-443d-94e3-327ecb035eb1

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

fd9a002a-f551-443d-94e3-327ecb035eb1_1.pdf

بيانات النشر

ترجمة العنوان

The Impact of Disclosing Financial Indicators of Sustainability on the Period of Issuing the External Auditor’s Report: An Applied Study on Jordanian Joint-Stock Industrial Companies

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر الإفصاح عن المؤشرات المالية للإستدامة على فترة إصدار تقرير مدقق الحسابات الخارجي: دارسة تطبيقية على الشركات الصناعية المساهمة الأردنية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

The study aimed to identify the impact of disclosing financial indicators of sustainability on the period of issuing the external auditor’s report in Jordanian joint-stock industrial companies. The disclosure of the financial indicators of sustainability was measured by the ratio of cash flow to debt, the ratio of coverage of surplus cash flow, the ratio of change in revenue, the trading ratio, the operational effectiveness ratio, the interest coverage ratio, and the cost-to-profit ratio. To achieve the aim of the study, the descriptive analytical method was followed. The study population consisted of (46) Jordanian public shareholding industrial companies listed on the Amman Stock Exchange until the end of 2023, while the study sample included (30) industrial companies, primary data was collected from the annual reports of the study sample companies during the period (2018-2022). For the purpose of analyzing the data and testing the hypotheses, descriptive statistical methods were used (arithmetic means, standard deviations, and maximum values), and multiple regression analysis was used to test the hypotheses, using the (Eviews) program. The study found a positive impact of the surplus cash flow coverage ratio, the interest coverage ratio, and the cost-to-profit ratio on the period of issuing the external auditor’s report in Jordanian joint-stock industrial companies and there is a negative impact of both the percentage of change in revenues and the percentage of operational effectiveness on the period of issuing the external auditor’s report in Jordanian joint-stock industrial companies. In addition, there is no effect of both the cash flow to debt ratio and the trading ratio on the period of issuing the external auditor’s report in Jordanian joint-stock industrial companies. The study recommended that the management of Jordanian industrial companies plan in advance the audit process, set deadlines and priorities, focus on the basic points in the audit process, and adhere to generally accepted accounting standards.

إشراف وإعداد

الإشراف

محمد فوزي أبو الهيجاء

الإعداد

عمر محمد محمود أبو سليمان

الاقتباسات الببليوغرافية