تفاصيل الرسالة العلمية

This study aimed to identify the effect of the disclosure of human resources accounting on the financial performance of the Jordanian public shareholding industrial companies. To achieve the objectives of this study, a special form was developed for the disclosure of human resources accounting by highlighting the division (0) for the undisclosed item and the symbol (1) for the disclosed item. The population of the study consisted of all the industrial companies listed on the Amman Stock Exchange during the period (2015-2018), which amounted to (58) industrial companies. In order to achieve the objectives of the study, the descriptive analytical approach was used because of its suitability to the nature of this study. The relevant studies and theoretical literature on the topic were collected, the analytical method of analysis was used in describing and analyzing the study and the appropriate statistical treatment was used to test the study hypotheses and extract its results. The results showed that there is an effect of the disclosure of human resources accounting on the financial performance of the Jordanian public shareholding industrial companies. The study recommended the necessity of ensuring that industrial companies disclose their indicators of human resources and their indicators related to operational aspects to increase investor confidence in them, especially those companies that have a low disclosure rate