تفاصيل الرسالة العلمية

The purpose of this study is to identify the effect of changes in fixed assets on the profitability in Jordanian industrial companies listed on the Amman Stock Exchange. To achieve the objectives of the study the descriptive analytical method has been adopted. The study community was consisted of the industrial joint stock companies listed on the Amman Stock Exchange according to the directory of companies from the official website of the Amman Stock Exchange Of the 64 industrial companies distributed across all industrial sectors until the end of 2017. Companies that not conform to specified conditions were excluded. The study sample consisted of (39) industrial companies. After conducting the appropriate statistical analysis, the study reached several results: There is a difference between the Jordanian industrial companies in terms of their ability to rely on their available resources (financial resources or fixed assets) in generating revenues and achieving net profits during the period (2007 - 2017). This may be due to; 1. The different nature of these companies management. 2. The structure of their assets. 3. The level of their use of technology. and 4. The degree of their dependence on modern and developed industrial techniques that help them to optimize their resources. The study also recommended the following; that the Jordanian industrial companies have to follow all methods aimed at increasing their efficiency in exploiting and investing their assets and resources available in generating revenues and achieving profits and maximizing them