نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2020

الى

2021

اسم الطالب

Manal Musallam Banat

ملخص الرسالة

The study aimed to know the impact of firm’s characteristics on the operational performance of companies listed on the Amman Stock exchange during of the COVID-19 pandemic. In order to achieve the objectives of the study, the descriptive and inferential (analytical) approach was adopted. The study community consisted of all (174) companies listed on the Amman stock exchange, and the study sample reached (151) companies that meet the study criteria. The financial statements published on the Amman stock exchange website were relied upon during the period from the first quarter of the year 2020 to the first quarter of the year 2021. The study included the following variables: the independent variable, the firms characteristics (Sales volume, the size of Assets), the dependent variable, the operational performance (Operating Profit per share, Operating Cash flow per share, Earning Power), and the controlling variables (The type of main sector, Age, Ownership Structure). The study found that there is an effect of sales volume on the operating profit per share, while there is no effect of assets size on the operating profit per share, and there is an effect of (sales volume, the size of assets) on the operating cash flow per share and earning power, and there is a significant differences for each of operating profit per share, and the operating cash flow per share due to the type of economic sector, and there is no significant differences for the earning power due the type of economic sector. The study recommends the need to pay attention to the operational performance indicators of companies because they are the best measure of the company’s efficiency from its basic operations, and the need for companies to optimize their assets to increase their operating profit and earning power.