Accounting for Financial Instruments and Their Impact on Decisions in the Jordanian Public Shareholding Companies

Abstract

The study aimed to identify the impact of the application of financial instruments, the administrative decisions in the public shareholding companies, in order to achieve the objective of the study, the researcher using descriptive analysis, as well as the analysis of the multiple regression analysis and performance flat the researcher using a questionnaire to collect information of the study sample of 40  companies and the researcher has reached many of the results, the most important of which is the existence of a statistically significant effect of the independent variable as the financial ratios give accurate information which affects the administrative decisions.Finally, a researcher with many of the recommendations, the most important need for the management of the company with an understanding of the existing system in the company and understanding of processes that occur in the company because it helps the director in taking the right decision and reduce the time and energy expended in the process to introduce the resolution.

Keywords: accounting, instruments, shareholders. Public