The current study aims at identifying the relationship between sales revenue and net profit with net cash flows from operating activities in Jordanian industrial joint stock companies. In order to achieve this objective, the researcher conducted an analytical study based on the descriptive analytical method through the use of the statistical method to analyze the data of the study represented by the actual data taken from the relevant companies for the period (2010 -2017). The results of the study showed the validity of hypothesis H0, "There is a statistically significant relationship between sales revenue and net profit with net cash flows from operating activities in Jordanian industrial joint stock companies".
The current study aimed at identifying the effect of acquisition on income statement items in acquired company (subsidiary company), a case study of Irbid Electricity (IDECO). In order to achieve this objective, the researcher has carried out an analytical study that applied the descriptive analytical approach, using the necessary scientific knowledge on the different aspects of the study by reference to the previous studies and the scientific references, the use of the statistical approach to analyze the study data represented by the actual data taken from Irbid Electricity (IDECO) for the period (2002)(2003)(2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016). The results of the study showed statistically significant differences in energy sales average, energy purchase cost, other operating revenues, other revenues, operating expenses, and earning per share before and after acquisition, and also, the results have shown no significant differences between the average of other expenses before and after acquisition. The most important recommendations of the study were the necessity of taking advantage of the experiences of acquisitions and thinking of it seriously, working to raise awareness of the importance of acquisition and clarify its positive effects, and to benefit from global experiences in the acquisition and its positive impact.
The study aims to investigate the relationship between government revenue size and actual expenditure through the closing account result of the Jordanian government. To achieve this aim, the study performs an analytical study based on the descriptive analytical approach to identify the relationship between the revenues size and the actual expenditure through the closing account result of the Jordanian government. In doing so, the study relied on several scientific references related to the different variables of the study depending on the selected related literature and previous studies. Statistical methods were also used to analyze the data of the study in the form of actual data obtained from the general budget department and the related information published by the ministry of finance in Jordan (2007Jordan ( -2016. The results of the study indicated the finding of a statistical significant correlation between the revenues size variables and the total actual expenditure, from one side and the final government report (surplus, deficit) in Jordan, on the other side. There was also a reverse correlation between the actual revenues size and the size of foreign grants from one side and the final government report (surplus, deficit) in Jordan, on the other side. There was a positive and significant correlation between the current expenditure and the actual capital expenditure coming from the closing government account (surplus, deficit) in Jordan. The most significant recommendations suggested by the study are the need to develop and enhance internal and external auditing of the collected revenue dues using effective methods; working on listing all incoming foreign grants in the general budget to be subjected for auditing, developing, increasing internal, external auditing on the current expenditure waste, and feasibility of the capital expenditure.
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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.