The Impact of Comprehensive Income on Owners Equity at the Jordanian Commercial Banks, Analytical Study

Mohammad Ali Al Hayek and Abdel-Rahman kh. El-Dalabeeh *
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Mohammad Ali Al Hayek: Accounting Department, Al al-Bayt University, Mafraq, Jordan
Abdel-Rahman kh. El-Dalabeeh *: Accounting Department, Al al-Bayt University, Mafraq, Jordan

The Journal of Social Sciences Research, 2019, vol. 5, issue 9, 1312-1320

Abstract: The study aimed to examine the impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and to achieve this objective researcher conducted an analytical study by adopting the descriptive and analytical approach, and used the statistical method to analyze the study data represented in the actual data, which were taken from the financial statements of the (13) Jordanian commercial banks for the period (2008-2017). The study found a statistically significant impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and in regard to the secondary hypotheses the study results showed nonexistence of statistically significant impact of net income on the owners equity of Jordanian commercial banks, but found a statistically significant impact for each of the other comprehensive income and comprehensive net income on the owners equity of Jordanian commercial banks. One of the main recommendations of the study will be to increase the attention to comprehensive income, due to its impact on the owners equity, and to conduct additional studies about the impact and the relationship of study variables at the public shareholding companies, in other sectors.

Keywords: Comprehensive income statement; Comprehensive net income; Jordanian commercial banks; Net income; Other comprehensive income; Owners equity. (search for similar items in EconPapers)
Date: 2019
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