Impact of Firm Size on The Relationship Between Inventory and The Business Results of Jordanian Public Shareholding Industrial Companies

Mohammad Ali Al Hayek

Abstract

This study aimed to examine the impact of firm size on the relationship between inventory and the business results of Jordanian Public Shareholding Industrial Companies, and to achieve this goal the researcher conducted an analytical study which depended on the descriptive and analytical approach, by using the statistical methods to analyze the study data that represented in the actual data taken from the financial statements of Jordanian Public Shareholding Industrial Companies listed at the Amman Stock Exchange (ASE) for the study sample that consisted of (28) companies, for the period (2009-2018). The study results indicated the existence of statistically significant impact of firm size on the relationship between inventory and the business results of net profit or loss at the Jordanian Public Shareholding Industrial Companies, where as one of the study most significant recommendation is the necessity of those companies to have concern about the balance between firm size and inventory, due to its impact on the business results.