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)

Shaher Falah Alroud (), Haitham Almubaideen and Saleh Al Sayyed

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 1, 83-93

Abstract: 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.

Keywords: Return on investment; working capital; operating profit; earnings per share; Industrial Jordanian public shareholding companies (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hrmars.com/hrmars_papers/Article_12_The_Inf ... fit_Measurements.pdf (application/pdf)
http://hrmars.com/hrmars_papers/Article_12_The_Inf ... fit_Measurements.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:6:y:2016:i:1:p:83-93

Access Statistics for this article

More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().