أثر تطبیق قواعد الحوكمة على جودة الأرباح (دراسة میدانیة على الشركات الصناعیة المساهمة العامة) The Impact of Implementing Corporate Governance Rules on the Quality of Earnings (Field Study on Public Jordanian Industrial Companies)

الأضم, میسم جهاد حامد (2014) أثر تطبیق قواعد الحوكمة على جودة الأرباح (دراسة میدانیة على الشركات الصناعیة المساهمة العامة) The Impact of Implementing Corporate Governance Rules on the Quality of Earnings (Field Study on Public Jordanian Industrial Companies). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the Impact of the rules of corporate governance implentetion on the quality of earnings of industrial companies listed at the Amman Stock Exchange. To achieve the objective of the study and testing of hypotheses, the researcher has dealt with two types of data are of secondary and primary data, the study population consisted of all industrial companies listed on the Amman Stock Exchange of (87) companies. The study found a number of results, most notably: the existence of the effect of the organizational structure clear lines of authority and responsibility on the quality of earnings, and also indicate the existence of the effect of justice and equality between shareholders and other stakeholders on the quality of earnings as demonstrated by the presence of the impact of the load of responsibilities and accountability by the Board of Directors on the quality of earnings as well as showing the existence of the effect to protect shareholders and investors on the quality of earnings and also the effect of the presence of risk management on the quality of earnings, as well as it shows the presence of the effect of the presence of an effective and efficient internal control on the quality of earnings In light of these findings the study recommends emphasizing the importance of the application of the rules of governance and are consistent with the provisions of the law and abide by it, with the need for the board of directors of the company to apply the highest standards of professional performance on all the company’s activities, so as to affect the quality of being a profit. Additionally, the continuation of industrial companies Jordanian public shareholding interest stakeholder clients such as banks , employees, bondholders, suppliers, attention to the fact that these become essential advocated by governance as well as methods for their role in the practice of management authorities of the company.

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