Administration of Retirement in Nigeria: Periscoping the effect on Retirees

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Serials Publications Pvt. Ltd.

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The main objective of this paper is to investigate the impact of financial performance on the value of Jordanian industrial firms, which are registered in Amman Financial Market (AFM). The sample of the study consists of (40) firms available on the AFM’s website. They represent 71.4% of the Jordanian industrial firms, during the period (2006-2015). Regression is used to test the study’s hypotheses. Tobin’s Q and operational efficiency indicators are used to measure financial performance (Gross profit and the operating expenses). The study reveals that there is a statistically significant impact of financial performance on the firms’ values. The study recommends that the firms’ management, stakeholders and investors should concern with using appropriate indicators to analyze financial performance that are developed by the researchers such as the operating efficiency indicators, in addition to TQ index. This is because measuring performance is important for forecasting firm’s value, and helps stakeholders in making appropriate decisions. Keywords: Financial Performance, Firm value, Tobin’s Q index, Gross profit, and the Operating costs.

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H Social Sciences (General)

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