Pub Date : 2023-06-26DOI: 10.33422/4th.armeaconf.2023.05.110
Mohammed Abdul Mohsen Al Afeef
This study aims to examine the impact of some factors on the capital structure in the industrial sector, Amman Stock Exchange during the period (2012-2021). The researcher chose four factors: (tangible assets, risk, profitability and tax). The study sample reached 62 industrial companies. Financial analysis was used to calculate the variables of the study; the hypotheses were tested according to the appropriate statistical methods using the SPSS software. The most important results of the study: a statistically significant effect of the independent variables combined on the capital structure, as well as a statistically significant impact of the independent variables (tangible assets, risk, and profitability) individually on the capital structure, and no statistically significant effect of the tax variable on Capital structure. As the model was able to explain 20% of the changes in capital structure, and 80% is attributable to other factors.
{"title":"Factors Effecting Capital Structure Analytical Study: Industry Sector, ASE","authors":"Mohammed Abdul Mohsen Al Afeef","doi":"10.33422/4th.armeaconf.2023.05.110","DOIUrl":"https://doi.org/10.33422/4th.armeaconf.2023.05.110","url":null,"abstract":"This study aims to examine the impact of some factors on the capital structure in the industrial sector, Amman Stock Exchange during the period (2012-2021). The researcher chose four factors: (tangible assets, risk, profitability and tax). The study sample reached 62 industrial companies. Financial analysis was used to calculate the variables of the study; the hypotheses were tested according to the appropriate statistical methods using the SPSS software. The most important results of the study: a statistically significant effect of the independent variables combined on the capital structure, as well as a statistically significant impact of the independent variables (tangible assets, risk, and profitability) individually on the capital structure, and no statistically significant effect of the tax variable on Capital structure. As the model was able to explain 20% of the changes in capital structure, and 80% is attributable to other factors.","PeriodicalId":346077,"journal":{"name":"Proceedings of The 4th International Conference on Advanced Research in Management, Economics and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126015644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.33422/4th.armeaconf.2023.05.100
A. Muratovic
{"title":"How can Banks in the European Union Achieve Consolidation that would lead to Higher Profitability","authors":"A. Muratovic","doi":"10.33422/4th.armeaconf.2023.05.100","DOIUrl":"https://doi.org/10.33422/4th.armeaconf.2023.05.100","url":null,"abstract":"","PeriodicalId":346077,"journal":{"name":"Proceedings of The 4th International Conference on Advanced Research in Management, Economics and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128568968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.33422/4th.armeaconf.2023.05.105
Samaneh Raiss Shaghaghi
One of the biggest issues facing the globe today is corruption. It is a major roadblock to a nation's long-term development. It is damaging to society's fabric and has a big impact on poor populations. There are many different types of corruption, and they may pose a serious threat to society. In this sense, preventing corruption has always been a major issue and topic of discussion in all nations. Additionally, corruption is difficult to detect and frequently concealed in the digital era. Therefore, corruption may provide particular challenges for auditing companies. for the nations' Supreme Audit Institution in particular (SAI). In order to get a more comprehensive understanding of the present state of corruption in China, the current state of anti-corruption in China, and other topics, I want to discuss the findings of a questionnaire given to the auditors at the China National Audit Office (CNAO) in this article. Legal Status, SAI's organizational structure and mission in the battle against corruption, SAI's role in the prevention and detection of corruption, an evaluation of SAI's performance, the auditing profession's limitations in the fight against corruption, and their worldwide collaboration, which shows that the Auditors show no tolerance to the corruption.
{"title":"Current Anti-Corruption Status in China","authors":"Samaneh Raiss Shaghaghi","doi":"10.33422/4th.armeaconf.2023.05.105","DOIUrl":"https://doi.org/10.33422/4th.armeaconf.2023.05.105","url":null,"abstract":"One of the biggest issues facing the globe today is corruption. It is a major roadblock to a nation's long-term development. It is damaging to society's fabric and has a big impact on poor populations. There are many different types of corruption, and they may pose a serious threat to society. In this sense, preventing corruption has always been a major issue and topic of discussion in all nations. Additionally, corruption is difficult to detect and frequently concealed in the digital era. Therefore, corruption may provide particular challenges for auditing companies. for the nations' Supreme Audit Institution in particular (SAI). In order to get a more comprehensive understanding of the present state of corruption in China, the current state of anti-corruption in China, and other topics, I want to discuss the findings of a questionnaire given to the auditors at the China National Audit Office (CNAO) in this article. Legal Status, SAI's organizational structure and mission in the battle against corruption, SAI's role in the prevention and detection of corruption, an evaluation of SAI's performance, the auditing profession's limitations in the fight against corruption, and their worldwide collaboration, which shows that the Auditors show no tolerance to the corruption.","PeriodicalId":346077,"journal":{"name":"Proceedings of The 4th International Conference on Advanced Research in Management, Economics and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126048108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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