Impact of accounting Income and Economic Income on earnings per share as a performance measure for industrial companies listed on Amman Stock Exchange

Abstract

This study aimed to researching the impact of accounting income and economic income on the earnings per share as a measure of performance for industrial companies listed on Amman Stock Exchange. To realize this objective, the study depended on the descriptive and analytical approach, using the relevant statistical methods through SPSS. The sample includes 41 companies from al 11 sectors represent the society (84) companies. The findings presented, in global ,that no statistical relationship be fonded between Accounting income measures and Economic income measures, effect of Accounting income measures ,and effect of Economic income measures on earnings per share.The most important concluson referes that the relationship between the variables of economic income and earnings per share are also stronge as the relationship between the variables of accounting income and earnings per share.The study recommond to depend the economic income in addition to the accounting income to inhencing the indicators of performance evaluation for studied companies.