The objective of this chapter is to examine the impact of the qualitative attributes of accounting information, specifically relevance and reliability, on the financial solvency of insurance companies listed on the Amman Stock Exchange (ASE). The study encompassed a total of 21 insurance companies. To accomplish the research objective, a descriptive analytical approach was employed. Data collection was conducted through two methods: utilizing existing quality data and administering a questionnaire to 60 individuals employed in the financial departments of insurance companies to gather data on the independent variable. Data pertaining to the dependent variable was obtained from the financial reports of the insurance companies listed on the ASE. Statistical analysis using SPSS was employed, with arithmetic means and standard deviation utilized, along with the Shapiro–Wilk test to assess the normal distribution of the study variables. Subsequently, a simple regression test was conducted. The findings of the study indicated a statistically significant effect, at a 5% significance level, of the qualitative characteristics of accounting information on the financial solvency of insurance companies. Based on the results, the study recommends an increased focus on solvency standards and the exploration of strategies to uphold them.

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The Impact of the Qualitative Characteristics of Accounting Information on the Financial Solvency of the Insurance Companies Listed on the Amman Stock Exchange

  • Nidal Mahmoud Al-Ramahi,
  • Tareq Hammad Almubaydeen,
  • Sami Mohammed Saleh Alkhalaileh

摘要

The objective of this chapter is to examine the impact of the qualitative attributes of accounting information, specifically relevance and reliability, on the financial solvency of insurance companies listed on the Amman Stock Exchange (ASE). The study encompassed a total of 21 insurance companies. To accomplish the research objective, a descriptive analytical approach was employed. Data collection was conducted through two methods: utilizing existing quality data and administering a questionnaire to 60 individuals employed in the financial departments of insurance companies to gather data on the independent variable. Data pertaining to the dependent variable was obtained from the financial reports of the insurance companies listed on the ASE. Statistical analysis using SPSS was employed, with arithmetic means and standard deviation utilized, along with the Shapiro–Wilk test to assess the normal distribution of the study variables. Subsequently, a simple regression test was conducted. The findings of the study indicated a statistically significant effect, at a 5% significance level, of the qualitative characteristics of accounting information on the financial solvency of insurance companies. Based on the results, the study recommends an increased focus on solvency standards and the exploration of strategies to uphold them.