The Impact of Operating Cash Flow on Earnings Per Share (Case Study Based on Jordanian Banks)

Authors

  • Mohammad Alqsass Lecturer, Accounting Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, Jordan,
  • Munir Al-Hakim Associate Professor, Banking and Finance Department, Faculty of Administrative & Financial Sciences,Petra university, Amman, Jordan
  • Qais Al Kilani Full Professor, Banking and Finance Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, Jordan,
  • Lina Warrad Full Professor, Accounting Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, Jordan
  • Majed Qabajeh Assistant professor, Accounting Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, Jordan
  • Ahmad Y. A.Bani Ahmad Associate professor,Department of Accounting and Finance, Faculty of Business, Middle East University, Applied Science Research Center, Applied Science Private University, Jordan,
  • Adnan qubbaja Associate professor, Finance Department, Faculty of Administrative and Financial Sciences, Palestine Ahliya University, Palestine

Keywords:

Operating cash flow to total assets (OTTA), operating cash flow to total debts (OTTD), earnings per share (EPS), jordanian banks, amman stock exchange.

Abstract

The purpose of this article is to assess if the earnings per share achieved by banking sector in Jordan influenced by operating cash flow to total assets (OTTA) and operating cash flow to total debts (OTTD) or not. In this study relied on two operating cash flow indicators (OTTA and OTTD) as independent variables and depend on earnings per share (EPS) as dependent variable. To fulfill this objective, the research population is drawn from the banking sector, with the sample comprising 15 banks operating in Jordan, all of which are listed on the Amman Stock Exchange (ASE). The data spans the years 2015 to 2019. The study's data was acquired from the financial reports submitted annually by these banks. The results show that the earnings per share achieved by banks that operated in Jordan has negatively impacted by OTTA, whereas it has positively influenced by OTTD.

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Published

2023-12-27

How to Cite

Mohammad Alqsass, Munir Al-Hakim, Qais Al Kilani, Lina Warrad, Majed Qabajeh, Ahmad Y. A.Bani Ahmad, & Adnan qubbaja. (2023). The Impact of Operating Cash Flow on Earnings Per Share (Case Study Based on Jordanian Banks). Kurdish Studies, 11(2), 2718–2729. Retrieved from https://kurdishstudies.net/menu-script/index.php/KS/article/view/831

Issue

Vol. 11 No. 2 (2023): Kurdish Studies

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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