Corporate Governance and Its Impact on the Quality of Accounting Information in the Industrial Community Shareholding Companies Listed in Amman Financial Market- Jordan
Year : 2013-03-06
Faculty : Business
Author : محمد حسن سالم مخلوف / فارس جميل حسين الصوفي / هيثم ادريس محمد المبيضين /
Abstarct :
This Study examined the impact of governance on the quality of Accounting Information, a field study on industrial firms listed in Amman Financial Market. Where they were addressed to the concept of governance and the statement of it’s importance, it’s objectives, principles and the role of corporate governance in Jordan, and the impact of quality of financial reports to the principles of corporate governance has been used of the two researchers descriptive analytical method in the study by collecting data from sources of primary and secondary, where data was collected through a questionnaire specially prepared for this reason, were disseminated to the study population numbering 50 industrial companies, have been using the Statistical Package for the Social Sciences (SPSS) in analyzing the data and testing the suggestion hypotheses. Which was reached to several results, including the existence fully aware of the designers and users of financial statements of the concept of corporate governance, and the foundations of application in contributing to the Jordanian industrial companies listed in Amman Financial Market. Also found that there is effective implementation of the principles of corporate governance affect the quality of financial reporting, makes it more accurate and quality in a community study. Furthermore, found that there should be fully aware of the designers and users of financial statements of the concept of corporate governance and the foundations of their application in industrial companies listed on valuable Amman Financial Market. Besides that the study recommended that there will be effective implementation of the principles of corporate governance affected the quality of financial reporting and makes it more precise and worth.
Year : 2013-03-06
Faculty : Business
Author : محمد حسن سالم مخلوف / فارس جميل حسين الصوفي / هيثم ادريس محمد المبيضين /
Abstarct :
This Study examined the impact of governance on the quality of Accounting Information, a field study on industrial firms listed in Amman Financial Market. Where they were addressed to the concept of governance and the statement of it’s importance, it’s objectives, principles and the role of corporate governance in Jordan, and the impact of quality of financial reports to the principles of corporate governance has been used of the two researchers descriptive analytical method in the study by collecting data from sources of primary and secondary, where data was collected through a questionnaire specially prepared for this reason, were disseminated to the study population numbering 50 industrial companies, have been using the Statistical Package for the Social Sciences (SPSS) in analyzing the data and testing the suggestion hypotheses. Which was reached to several results, including the existence fully aware of the designers and users of financial statements of the concept of corporate governance, and the foundations of application in contributing to the Jordanian industrial companies listed in Amman Financial Market. Also found that there is effective implementation of the principles of corporate governance affect the quality of financial reporting, makes it more accurate and quality in a community study. Furthermore, found that there should be fully aware of the designers and users of financial statements of the concept of corporate governance and the foundations of their application in industrial companies listed on valuable Amman Financial Market. Besides that the study recommended that there will be effective implementation of the principles of corporate governance affected the quality of financial reporting and makes it more precise and worth.