أثر بنود الدخل الشامل الاخر على الاداء المالي للبنوك التجارية الاردنية The Impact Of Other Comprehensive Income Items On Financial Performance Of Jordanian Commercial Banks

مسلم, إيمان مروان (2018) أثر بنود الدخل الشامل الاخر على الاداء المالي للبنوك التجارية الاردنية The Impact Of Other Comprehensive Income Items On Financial Performance Of Jordanian Commercial Banks. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims to determine the effect of the independent variable other comprehensive income on the dependent variables represented by the financial performance of Jordanian commercial banks during the period 2012 to 2016. The sample of the study consists of 13 commercial banks. The independent variable was measured by dividing other comprehensive income on net income and the financial performance by return on assets and return on equity as two dependent variables. The hypotheses were tested by using simple regression equation and T- test. It is found that there is a statistically significant effect of other comprehensive income on the financial performance measured by the return on assets and return on equity. This finding can be attributed in the opinion of the researcher to the increasing weight of other comprehensive income items whose existence is important to all stakeholders, which makes the value of other comprehensive income an indicator of profitability and efficiency of banks in managing their assets and means of maximizing wealth, reflecting its impact on overall financial performance. It is worth noting that none of the previous studies have reached this conclusion, as some studies have measured the effect of other comprehensive income on the market returns in general, namely earning per share. It is recommended to urge Jordan Financial Authorities such as Amman Stock Exchange, Securities Commission, and the Companies Control Department, to increase the awareness of banks and other corporations about the importance of the concept of other comprehensive income, and to raise their interest in showing the revaluation of their assets and disclose the resulting differences in other ن comprehensive income items because they represent an important part of their capital and affect their quality of profits. Key words: Other Comprehensive Income, Financial performance, Return on Assets, Return on Equity.

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