Research
An Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014
This study aimed at measuring the accounting Conservatism for the industrial Jordanian joint stock companies through applying Basu's, 1997, model. The study relied on the analytical descriptive method in the data collection process, which are represented in the financial lists of the industrial Jordanian joint stock companies from the period 2008- 2014. The population consisted of all joint stock industrial Jordanian joint stock companies that are listed in Amman Stock Exchange (N= 77 companies). The sample included (59) companies representing (76%) of the population. The study reached to a set of results, namely: there is a significant statistical effect for the share market revenues in case of the bad news compared with the share market revenues in case of the good news.
Effect of Foreign Direct Investment on Performance of the Central Bank in Terms of Accounting for the period (1980-2012)
The foreign direct and indirect investment has aroused attention of a lot of governments, organization, companies and individuals. The argument arises over feasibility of this type of investment and the burdens and advantages resulting from it, especially in relation to motives of the foreign companies to make investment, determinants of these foreign investments and methods of organization and management in the foreign companies. Success of any government in general or any business organization in particular in solving the economic problems or being able to achieve a certain goals is undoubtedly an indicator to quality of their decisions and rationality of their plans and policies. Achievement of the economic and social benefit to the community members is not confined to reaching a certain degree of self-sufficiency or internal social welfare, rather it can be provided through opening doors to the foreign investments.
