In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm's income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending-Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms' Market Stock Price as it shed light on the CSR spending-Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations.
The current study aims to assess the effect of cash flows of activities (operational, investment and financial) on market values in industrial companies stocks. The study adopted secondary sources for data collection from the annual reports of Jordanian industrial companies (52 companies) for the period 2007-2016. Furthermore, the study followed the descriptive analytical approach for data analysis in addition to utilizing the Gretle Stata model to test hypotheses. Results indicated a positive statistically significant effect for each of operational and investment activities on market value of industrial companies, while there was a negative relationship between financial activities and market value of industrial companies.
This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.
The current study aims to assess the effect of cash flows of activities (operational, investment and financial) on market values in industrial companies stocks. The study adopted secondary sources for data collection from the annual reports of Jordanian industrial companies (52 companies) for the period 2007-2016. Furthermore, the study followed the descriptive analytical approach for data analysis in addition to utilizing the Gretle Stata model to test hypotheses. Results indicated a positive statistically significant effect for each of operational and investment activities on market value of industrial companies, while there was a negative relationship between financial activities and market value of industrial companies.
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