NON-FINANCIAL INDICATORS AND CORPORATE ANNUAL REPORTS

Abstract

This study aims at examining the role of non-financial indicators on revealing the financial failure of Jordanian Public Joint-Stock Companies, through the annual reports of companies. Four independent variables were specified: The age of the company, the delay in issuing the annual reports, and staff turnover, and the size of the company. The study population consisted of (82) industrial companies and it depended on the randomized sample. The sample taken out for the study consisted of 30% of the total study population. The researchers used multiple linear regression analysis, in order to determine the impact of the independent variables on the dependent variable, The study found that non-financial indicators after detecting faltering before it occurs variables that affect the prediction of a stalled companies, Based on the findings and conclusions
researcher has proposed a series of recommendations including:
1. Paying attention to the auditors and industrial companies and all interested groups a stalled corporate non-financial indicators.
2. A study of some non-financial variables such as changing laws, especially tax law and the market value of the company, technological changes and corporate governance.