أثر القيمة العادلة على الاداء المالي في البنوك التجارية الاردنية

عريضة, اماني إبراهيم إسماعيل (2017) أثر القيمة العادلة على الاداء المالي في البنوك التجارية الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to demonstrate the impact of fair value on the financial performance of the jordanian commercial banks ,the study population consisted of all jordanian commercial banks of (13 banks) and the study sample consisted of (6 banks) identified in random way for the period between (2013-2014) to achive the objectives of the study the researcher used the descriptive and analytical approch and applied method, for the data collection ,analysis and test hypotheses through the financial statements for the banks under study,the study found that the gains or losses at fair value are recognised through profit or loss had an effect in the level of profit or loss ,it will increase the profit or loss in the case of gain,and it will decreased it in the case of loss therefore affect on the liquidity in the banks and its ability to distribute profit, as well as presence of gains or losses through other comprehensive income had an effect on other comprehensive income in jordanian commerical banks therefore affect on owner equity, and the gains or losses at fair value and other comprehensive income had a postive effect in the total comprehensive income therefore show there financial postion strong , the study also come out of the most important recommendations separated the realized س from unrealized gains or losses in the list of the gain or loss and increase disclosure about how calculate these gains or losses , And the necessity of banks to commitment to application of fair value in the presence of the central bank legislation obliged to apply the standards Because of their impact on the financial performance. Keywords: fair value, financial performance , Commercial Banks .

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