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Employee Benefits Accounting, Its Impact on the Market Share Price, the Volume of Credit Facilities and Deposits

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  • Mohammad Hamdan
  • Marie Bany Khaled
  • Sakhr Bany Khaled

Abstract

This study aims to examine the impact of employee benefitsaccounting (direct and indirect compensation) on (market price, volume of credit facilities and volume of deposits). The study community is represented by commercialbanks listed on the Amman Stock Exchange (ASE), all the continuous banks whose financial data were available during the study period (2007-2015) were selected represented in (13) banks. In order to realize the objectives of the study, the study was based on qualitative data and analytical descriptive method (Panel Data), (E-Views) economic statistics software was used to test hypotheses. The results of the study showed that there is a statisticallysignificant impact on both typesof employees compensations as a whole (direct and indirect) on the market share price, the volume of credit facilities and the volume of deposits. While the results of the study confirmed that the indirect compensation has not got an impact on the volume of customer deposits when it is measured separately. Finally, the study recommended the need to apply good systems that take into account the interest of both the employers and employees for the positive impact on the market share price, the volume of credit facilities and the volume of deposits.

Suggested Citation

  • Mohammad Hamdan & Marie Bany Khaled & Sakhr Bany Khaled, 2018. "Employee Benefits Accounting, Its Impact on the Market Share Price, the Volume of Credit Facilities and Deposits," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(1), pages 23-31, January.
    • Handle: RePEc:ibn:ijefaa:v:10:y:2018:i:1:p:23-31
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    References listed on IDEAS

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    1. Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
    2. Fasshauer, Jan D. & Glaum, Martin & Street, Donna L., 2008. "Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 113-122.
    3. Ou, Jane A. & Penman, Stephen H., 1989. "Financial statement analysis and the prediction of stock returns," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 295-329, November.
    4. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
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    More about this item

    Keywords

    employee benefit accounting; market share price; volume of credit facilities; volume deposits;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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