The Role of Accounting Disclosure in Explaining the Intrinsic Market Value of Corporations' Shares Trading in Amman Stock Exchange

2012 ◽  
Author(s):  
Yahya Mohammad Al-Qudah
Keyword(s):  
Stock Exchange ◽  
Market Value ◽  
Accounting Disclosure ◽  
Amman Stock Exchange

scholarly journals The Impact of the Integration Between the Relevance and Reliability of Accounting Information in the Level of Accounting Disclosure in Jordanian Industrial Firms

2018 ◽  
Vol 10 (6) ◽  
pp. 97
Author(s):  
Omar Fareed Shaqqour
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Decision Makers ◽  
Accounting Disclosure ◽  
Industrial Firms ◽  
Amman Stock Exchange ◽  
The Difference ◽  
The Impact

This study aimed to measure the effect of the integration between the relevancy and reliability of accounting information in improving the level of accounting disclosure in Jordanian industrial firms listed on the ASE, by measuring the effect of the integration between the relevancy and reliability of accounting information in raising the level of compulsory and voluntary disclosure, because the accounting disclosure is important for decision makers and beneficiaries to make there suitable decisions, this study try to determinate the effect of the integration between the relevancy and reliability of accounting information, which is characterized by good accounting information, in assess whether disclosure is important or unimportant, and to determinate the role of increasing the relevancy and the reliability of accounting information on improves the level of compulsory and voluntary accounting disclosure.The study sample was 50 firms selected randomly from industrial firms listed on the ASE, and the study used a regression analysis method to test hypotheses.The study concluded that there isn’t affect on the degree of availability of Integration between the relevancy and reliability and the level of compulsory accounting disclosure in industrial firms listed on the Amman Stock Exchange. Where as, the results of the study showed that there is an effect on the degree of availability of Integration between the relevancy and reliability and the level of voluntary accounting disclosure in industrial firms listed on the Amman Stock Exchange. Which means that the difference between the industrial firms in the level of voluntary accounting disclosure is due to the degree of availability of Integration between the relevancy and reliability of accounting information.

scholarly journals The Relationship Between Financial Flexibility and Market Value Added: The Mediation Effect Role of the Corporate Size (A Practical Study on a Sample of Jordanian Industry Sector Firms)

2020 ◽  
Vol 13 (1) ◽  
pp. 52
Author(s):  
Arshed Fouad Altameemi
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Value Added ◽  
Market Value ◽  
Mediation Effect ◽  
Financial Flexibility ◽  
Corporate Size ◽  
Market Value Added ◽  
The Relationship

The current study aims at testing the effect of ‘Financial Flexibility’ (FF) on the market value-added by the firm size as a mediator variable. This study’s statistic sample consists of 26 companies listed on the Amman stock exchange from 2010 to 2019. The FF and market value-added are independent and dependent variables, respectively. The data analysis was done by the Baron - Kenny methodology (1986) and Sobel-Test to analyze the hypothesizes based on the corporate size’s mediation effect role. The results concluded from the study of the effect of the company size on the relationship between FF and market value-added stated that the FF has a positive statistically significant impact, and there a partial mediation of the firm size effect upon this relationship due to the mediation effect is statistically significant based on Sobel test.

scholarly journals An Empirical Study for the Correlation Between Disclosed Related Party Transactions and the Market Value of Companies Listed on the Amman Stock Exchange

2021 ◽  
Vol 5 (1) ◽  
pp. 112
Author(s):  
Hisham Mohammed Ahmed Al-Shayeb ◽  
Tawfiq H. Abdel-Jalil
Keyword(s):  
Stock Exchange ◽  
Market Value ◽  
Return On Assets ◽  
Control Variables ◽  
Related Party Transactions ◽  
Audit Firms ◽  
Final Sample ◽  
Amman Stock Exchange ◽  
The Impact ◽  
Big Four

This study examines the correlation between related parties’ transactions (RPT) and company’s market value in Jordan. In this study the related party transactions were covered through operationalized into three forms that are: Transactions with parent company, subsidiaries and affiliated companies (TPSAC), Transactions with associated companies (TAC) and Transactions with main shareholders, directors and/or managers (TMSDM), in order to see the impact on company’s value.This study considered all the companies listed in Amman Stock Exchange (ASE) at the end of year 2018 with total number of 226 companies for all sectors. After excluding companies with missing data, the final sample size was 218 companies; covering almost 96% of population. Multiple regression test was used to examine the study’s hypotheses. The result of the study indicates that the related party transactions (RPT) Shown a positive effect on (TQ) which represents the company’s value with presence of the control variables (audited by one of the big four audit firms (BIG), size of the company (SIZE), return on assets (ROA), and dividend yield (DIV). The results also show the increasing influence of the independent variable on the dependent variable with presence of the control variables. 

The Impact of Adopting Electronic Trading System on Performance of the Amman Stock Exchange

2013 ◽  
Vol 03 (03) ◽  
pp. 29-36
Author(s):  
Najeb M.H. Masoud
Keyword(s):  
Stock Exchange ◽  
Market Value ◽  
The Other ◽  
Electronic Trading ◽  
Trading System ◽  
Two Samples ◽  
Significant Difference ◽  
Amman Stock Exchange ◽  
Before And After ◽  
The Impact

This study aims to highlight the impact of adopting electronic trading System on performance of the Amman Stock Exchange (ASE) represented in the (value traded) and (market capitalisation) where, for the implementation of that, secondary data were collected from (taken from the monthly statistical bulletins of the Stock Exchange) related to the study variables, where an analysis of the difference between the middle two samples: the first study variables before the introduction of the system, and the other after you have inserted, to find out whether there is a significant difference between the size of the stock exchange in trading before and after the introduction of the electronic trading system, and whether there is a significant difference between the value between the market value of securities listed on the stock exchange before and after the introduction of the system. The results of the study show that the use of the electronic trading system as an alternative to the manual trading system has contributed to raise the volume of trading and the market value of the ASE. We believes that the result of the increase in the degree of transparency and security for traders and investors in the stock market, and give great flexibility and different information to brokers facilitated an analysis of the situation of companies traded faster, which achieved more justice, speed and ease of execution of orders, on the other hand, the system has led to facilitate control over the trading operations and the dissemination of information in real time for both local or foreign investors which contributes to increase the depth and liquidity of the market.

THE ROLE OF DIVIDEND POLICY IN DETERMINING THE MARKET VALUE OF SHARE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

2021 ◽  
Vol 9 (1) ◽  
pp. 7-19
Author(s):  
Muhammad Mustapha ◽  
◽  
Modu Buni ◽  
Abdullahi Idriss ◽  
◽  
...  
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Critical Evaluation ◽  
Market Value ◽  
Share Price ◽  
Annual Reports ◽  
Dividend Yield ◽  
Dividend Payout ◽  
Ex Post

This study examines the role of dividend policy in determining the market value of share of listed industrial goods companies in Nigeria, the research design used as a guide is ex-post facto method, as the study entails the use of annual reports and accounts of listed industrial goods companies in the Nigerian Stock Exchange (NSE). The secondary data were sourced from the company’s financial report for the period of five years from 2013 to 2017 contained in company’s annual reports and account and all were used to compute the dependent variable (share price) while dividend payout ratio and dividend yield as proxies of independent variable respectively. Regression analysis is use establish the relationship between the variables by using Statistical Software (SPSS). The result showed that there is no positive significant relationship between dividend payout ratio, dividend yield and share price of listed industrial goods companies in the Nigeria. Based on findings the study recommends that the existing investors in the Nigerian industrial goods sector should from time to time; ensure extensive and critical evaluation of dividend policy as it can significantly influence their market value which has ultimate effect on the investments.

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