العلاقة بين صافي الدخل المحاسبي وصافي التدفق النقدي التشغيلي كمؤشر لجودة أرباح الشركات المساهمة العامة الاردنية )دراسة‎إختبارية( The Relationship Between Net Income and Net Operating Cash Flow as an Indicator of the Quality of Earnings in Jordanian Public Shareholding Companies (Empirical Study)

عبد الله, بلال ماجد محمود (2014) العلاقة بين صافي الدخل المحاسبي وصافي التدفق النقدي التشغيلي كمؤشر لجودة أرباح الشركات المساهمة العامة الاردنية )دراسة‎إختبارية( The Relationship Between Net Income and Net Operating Cash Flow as an Indicator of the Quality of Earnings in Jordanian Public Shareholding Companies (Empirical Study). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the relationship between net income and net operating cash flow as an indicator of the quality of earnings in Jordanian public shareholding companies, in order to analyze the effect of net operating cash flow to earnings quality, to reach the necessary conditions for achieving the earnings quality. In order to achieve the goals of the study, we have taken into consideration the published financial statement for a sample of the listed Jordanian public shareholding companies at Amman stock Exchange during the period of 2011- 2013, the sample has reached (9) companies equally distributed over the three economical sectors, the choice of the companies inside each sector was based upon each firm capital (high, intermeadiate, low), the resercher has used many statistical methods to study this relation of (multiple regression analysis, Stepwise multiple regression analysis, and analysis of simple regression) . After conducting the analysis procedure, the study has revealed the inevitable relation between net income and net operating cash flow; also we have noticed the effect of the net operatin cash flow over the earnings quality in the Jordanian public shareholding companies, based on these results the necessary basic condition for achieving profits quality have been set.

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