أثر القرارات الإستراتیجیة التمویلیة في الشركات المساهمة العامة الصناعیة الأردنیة على حصة السهم العادي من الأرباح The Impact of Strategic Financing Decisions in the Jordanian industrial public shareholding Companies on the Earnings Per Share

غازي, علي زكي (2015) أثر القرارات الإستراتیجیة التمویلیة في الشركات المساهمة العامة الصناعیة الأردنیة على حصة السهم العادي من الأرباح The Impact of Strategic Financing Decisions in the Jordanian industrial public shareholding Companies on the Earnings Per Share. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims to discern impact and relation of the Strategic financing decisions on earnings per share for the Jordanian Industrial Companies listed on the Amman Stock Exchange which amounted 75 Companies for the period 2010 – 2013. Firstly, the researcher has Conducted a financial analysis to the financial statements of these companies, for the purpose of calculating the debt ratio that represents the independent variable, and earnings per share as the dependent Variable Another Financial analysis was conducted to identify the impact of debt ratio on earnings per share. The results of this analysis were fully consistent with the results of statistical analysis which was conducted by using the simple regression approach to identify the impact of the independent variable on the dependent Variable, and Pearson Correlation Coefficient to identify the relation between the two variables. The main findings of the Study were: ل 1- There is an inverse relationship between the Strategic Financing decisions represented by the debt ratio and the earnings per share at the macro level of the companies surveyed. 2- There are a few number of companies showed a positive relationship between the two variables in terms of high debt ratio the greater earnings per share, which indicates differences in the ability of companies in debt managing and generate earnings. 3- There is a statistically significant effect for strategic financing decisions, represented by debt ratio, on earnings per share in the Jordanian industrial companies listed on the Amman Stock Exchange. 4- The Creation of a balanced financial Structure (equity and borrowing) depends on an analytical assessment to financing Sources, Financing Cost, and risks related to the Financing and investment decisions. Keywords: Strategic Financing Decisions, Jordanian industrial public shareholding Companies, Earnings Per Share.

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