العلاقة بين طول الدورة التشغيلية و جودة الارباح في الشركات الصناعية المساهمة العامة الاردنية The Relationship Between Operating Cycle Length and Earning Quality of Jordanian Industrial Public Shareholding Companies

الشامي, روان سليمان كمال غنمه (2018) العلاقة بين طول الدورة التشغيلية و جودة الارباح في الشركات الصناعية المساهمة العامة الاردنية The Relationship Between Operating Cycle Length and Earning Quality of Jordanian Industrial Public Shareholding Companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims to determine the relationship between operating cycle length and earning quality of Jordanian public shareholding companies. It was conducted on industrial companies that achieved earning quality during the study period, counted by 15 companies, and was calculated the operating cycle length by the average inventory period and average collection period of receivables as independent variables, the earning quality was a dependent variable. the testing hypothesis of the study applied the simple regression equation, the study found no statistically significant relationship between the operating cycle length and earning quality of Jordanian public shareholding companies, as a result, this is due to the fact that the sample of the study was limited to selecting high quality companies as a dependent variable. This is the reason for the absence of this relationship. This means that it is not possible to increase the earning quality by affecting the operating cycle length, one of the most important recommendations of the study is the need to maintain the length of the days of the operating period in inventory and receivables because this level achieved high quality of profits. Keywords: Operating Cycle Length, The Average Inventory Period, The Average Collection Period, Earning Quality.

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