The Informational Content for the Accounting Profit Measurements and its Relations to the Earning per Share in the Jordanian Public Shareholding Industrial Companies: An Empirical Study (2006-2013)
Year : 2016-01-01
Faculty : Business
Author : هيثم ادريس محمد المبيضين /  شاهر فلاح مسلم العرود /  صالح محمد محمود السيد / 
Abstarct :
This study aims to find out the relationship between the informational content for the accounting profit measurement (the percentage return on investment, working capital, the operating profits and earnings per share). For 8 consecutive years (2006-2013), this study had continued and it comprised of 30 industrial companies from the community’s total 69 industrial companies listed in the Amman stock exchange market for the year (2014), this study showed no statistically significant relation to the variable working capital ratios factor in earnings per share. Meanwhile the other variables (percentage return on investment and operating profits percentage) had valuable relationship with the earnings per share in the Jordanian Public Shareholding industrial companies; moreover the study recommended that the Company’s managers must pay attention to strengthening the working capital. Key words Return on investment, working capital, operating profit, earnings per share, Industrial Jordanian public shareholding companies DOI: 10.6007/IJARAFMS/v6-i1/1995 URL: http://dx.doi.org/10.6007/