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The Impact of Corporate Governance upon the Performance Level of Jordanian Public Joint Stock Industrial Companies through Using the Balanced Scorecard (BSC)

Author

Listed:
  • Faten Hanna Kerazan, Dr.

    (Department of Accounting, School of Business, University of Jordan, Jordan)

  • Ghaleb Abu Rumman
  • Hamzah Al Mawali
  • Nurah Musa Allozi

Abstract

The study aimed to identify the impact of corporate governance upon the performance level of Jordanian public joint stock industrial companies through using the balanced scorecard. The population of the current study consists of financial managers who were working in Jordanian public joint stock industrial companies. The number of those companies is sixty six (66) companies. The researcher of the current study proposed several recommendations. The researcher found the number of results. There is a statistically significant impact for having an effective framework for corporate governance upon the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC). There is a statistically significant impact for equity and the main functions of the owners of property rights on the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC). These recommendations are represented in the following ones. The researcher recommended having an effective framework for implementing corporate governance due to the major impact it has upon companies’ performance level. The researcher recommended increasing the transparency level of the disclosed financial statements of the company.

Suggested Citation

  • Faten Hanna Kerazan, Dr. & Ghaleb Abu Rumman & Hamzah Al Mawali & Nurah Musa Allozi, 2018. "The Impact of Corporate Governance upon the Performance Level of Jordanian Public Joint Stock Industrial Companies through Using the Balanced Scorecard (BSC)," Journal of Social Sciences (COES&RJ-JSS), , vol. 7(1), pages 1-14, January.
  • Handle: RePEc:jso:coejss:v:7:y:2018:i:1:p:1-14
    DOI: 10.25255/jss.2018.7.1.1.14
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    References listed on IDEAS

    as
    1. Lai, Jung-Ho & Chen, Li-Yu, 2014. "The valuation effect of corporate governance on stakeholder wealth: Evidence from strategic alliances," International Review of Economics & Finance, Elsevier, vol. 32(C), pages 117-131.
    2. Tareq Hashem & Abdulrahman Hashem & Firas Hashem & Fadi Ayoub, 2016. "The Impact of Corporate Governance on the Quality of Marketing Audit in Jordanian Industrial Public Shareholding Companies," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 7(2), pages 60-71, March.
    Full references (including those not matched with items on IDEAS)

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