أثر الرافعة التشغيلية والمالية على قيمة السهم دراسة تطبيقية على القطاع المالي المدرج في بورصة عمان

Abstract

The study aims to knowing the impact of operating and financial leverage on stock value and market value of financial sector companies listed in Amman Stock Exchange for the period of (2013-2017) and the effect of company size on this impact, based on data which published in the reports and financial statements for related companies, and after descriptive and deductive analysis for its data and hypotheses testing the study reached to many results such as: there is an impact of the operational and financial leverage and the company size on each of book value and market value of stock in sectors of (banks, insurance and other financial services), and the biggest impact was in the banking sector compared to other sectors. One of the most important recommendations is to prepare similar studies and applying it in sectors other than the financial sector. Keywords: Operating Leverage, Financial Leverage, Book Value per Share, Market Value per Share, Company Size.