The Impact of Corporate Governance on the Performance of the Listed Companies in Damascus Securities Exchange

This research aims to shed light on the impact of corporate governance on the performance of listed companies in Damascus Securities Exchange (2012-2016). To achieve this objective, the researcher used a hypothetical-deductive approach to formulate the hypotheses; and analyzed the financial statements of all shareholding Syrians listed companies. Results indicate that, despite of the variation in applying corporate governance between listed companies, there is a sufficient level of commitment to the principles of corporate governance. As well as, the results showed that all performance indicators effected by corporate governance principles. The results of this study provides an empirical evidence to policy makers and regulators in Syria to emphasize the importance of the continuation of Syrian companies to abide by the applying of the principles of corporate governance; as well as the need to find a unified measure corporate governance can be applied in Syria; and at the same time the need to educate the public concerning corporate governance.

The Impact of Corporate Governance on the Performance of the Listed Companies in Damascus Securities Exchange

This research aims to shed light on the impact of corporate governance on the performance of listed companies in Damascus Securities Exchange (2012-2016). To achieve this objective, the researcher used a hypothetical-deductive approach to formulate the hypotheses; and analyzed the financial statements of all shareholding Syrians listed companies. Results indicate that, despite of the variation in applying corporate governance between listed companies, there is a sufficient level of commitment to the principles of corporate governance. As well as, the results showed that all performance indicators effected by corporate governance principles. The results of this study provides an empirical evidence to policy makers and regulators in Syria to emphasize the importance of the continuation of Syrian companies to abide by the applying of the principles of corporate governance; as well as the need to find a unified measure corporate governance can be applied in Syria; and at the same time the need to educate the public concerning corporate governance.

The Impact of Financi ng Structure on Financial Performance of Listed Companies in Damascus Securities Exchange (2007 - 2016)

This study aims at testing the impact of financing structure (financial leverage) on the performance of listed companies in Damascus Security Exchange, according to accounting performance measures namely: Earning Per Share (EPS); Dividends Per Share (DPS); Stock book Value (BV); Stock Market Value (MV); Return on Assets (ROA); and Return on Equity (ROE). By focusing on two time series: the first series before the current crisis (2007-2011); and the second series during the crisis (2012-2016). In order to analyze and test the hypothesis, the researcher used two models: the static model (Panel data analysis); and the dynamic model (Distributed lag model). The results show that the financing structure (debt ratio) has a positive and significant impact on the return on assets; and the return on equity, and this impact extends for several years later. Finally, no evidence has been provided by the study about the impact of the financing structure on earnings per share; dividends per share; book value per share; and market value per share, as measures of financial performance of the Syrian listed firms.

The extent of using responsibility accounting in listed Syrian Banks (Field Study)

The aims of responsibility accounting is to design an information system able to do an effective control over performance by linking accounting reports with related managers according to organizational structure. This paper aims to clarify the importance of using responsibility accounting and to know to what extent Syrian listed Banks apply such techniques. A questionnaire was designed and distributed to the sample of this paper (accountants, internal auditors). The research concludes that listed banks have a clear determination for responsibility centers and they prepare operational budgets and compare actual results with it to evaluate performance and they have a comprehensive reporting and motivation system. It recommends -amongst other- to increase coordination between people in every responsibility center and to clarify relations between them.

factors affecting cash dividends policy of listed companies in Damascus Securities Exchange

This study examined the factors affecting cash dividends policy of listed companies in Damascus Securities Exchange(DSE) during year 2009 to 2013.Using the TOBIT regression analysis, the study did not include year 2014 because the financial results of the meetings of their general assemblies noanunciarso far.