The Assessment of Internal Control System on Financial Performance
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Elessa, Mohammad Salim (Author) |
| المجلد/العدد: | مج7, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2016
|
| الصفحات: | 626 - 652 |
| DOI: |
10.21608/JCES.2016.50692 |
| ISSN: |
2090-3782 |
| رقم MD: | 862602 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
69
| المستخلص: |
This study aims to investigate the influence of internal control on the financial performance and applied in industrial corporations listed in Amman Stok Exchange (ASE), the data collected from respondent's opinions by questionnaires distributed on financial managers. The results showed the internal control which measured by using COSO framework components that included (control environment, risk assessment, control activities, information & communication and monitoring) have a significant impact on each of (ROA), (ROE) and (EPS). Further findings showed a negative impact of control environment and control activities on (ROA) and negative impact of risk assessment on (ROE) and (EPS) while the other COSO components has a positive impact on these financial performance measurements. |
|---|---|
| ISSN: |
2090-3782 |
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