Page 7 - أبحاث كلية تكنولوجيا المعلومات 2016-2020

2016 Publications

International Journal of Academic Research in Accounting, Finance and
Management Sciences

Vol. 6, No.1, January 2016, pp. 83–93

The Informational Content for the Accounting Profit Measurements and its
Relations to the Earning per Share in the Jordanian Public Shareholding
Industrial Companies: An Empirical Study (2006-2013)

Shaher Falah ALROUD, Haitham ALMUBAIDEEN, Saleh Al Sayyed

This study aims to find out the relationship between the informational content for the
accounting profit measurement (the percentage return on investment, working capital,
the operating profits and earnings per share). For 8 consecutive years (2006-2013), this
study had continued and it comprised of 30 industrial companies from the community’s
total 69 industrial companies listed in the Amman stock exchange market for the year
(2014), this study showed no statistically significant relation to the variable working
capital ratios factor in earnings per share. Meanwhile the other variables (percentage
return on investment and operating profits percentage) had valuable relationship with
the earnings per share in the Jordanian Public Shareholding industrial companies;
moreover the study recommended that the Company’s managers must pay attention to
strengthening the working capital.

https://ideas.repec.org/a/hur/ijaraf/v6y2016i1p83-93.html

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