اثر تطبيق محاسبة القيمة العادلة في تحسين اداء المالي دراسة ميدانية علي شركات التامين الاردنية

الجوازنة, روان (2014) اثر تطبيق محاسبة القيمة العادلة في تحسين اداء المالي دراسة ميدانية علي شركات التامين الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of applying fair value accounting concept in improving Financial Performance on Jordanian Insurance Firms. The study population and sample consists of all Jordanian Insurance Firms (27) Firms. The study Sample includes the Jordanian Insurance Firms that the capital above than (10) million of (8) firms. To achieve the objectives of the study, the descriptive analytical method was used. For data collection, data analysis, and testing hypotheses through financial statement to firms under study. A number of statistical tools and methods were used such as the arithmetic Mean, one sample T-test and multiple Regression. A number of results were reached: the Jordanian Insurance Firms applying the fair value accounting at level (α ≤ 0.05), there was a significant impact of fair value accounting in improving Financial Performance at on Jordanian Insurance Firms at level (α ≤ 0.05). The study recommended the importance of maintaining the continuity of the application of fair value and follow up on them undergone developments in international standards by the Jordanian insurance companies under study. the need to establish the concept of application of fair value, characteristics and methods of measurement among workers in the field of accounting for financial instruments Jordanian insurance companies under study.

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