Accounting Measurement of Owners’ Equity and its Impact on the Going-Concern of Companies

Abstract

Research aims at studying the accounting measurement of Owners equity

and its impact on the concept of company's going - concern, "An empirical study of a sample of Jordanian public shareholding companies listed on Amman Stock exchange ."

A random sample of (120) questionnaires was selected. The number of the retrieved questionnaires was 100 whereas (2) excluded and the rest (98) was valid for analysis. The descriptive analytical method was used to analyze the data of the questionnaire using SPSS. results revealed that the trends of the sample individuals were positive to wards the variables of the study variable of information quality was the most agreed upon .

The study showed that there was a statistically significant relation between Owner equity and the concert of company's Going-Concern which was good but not strong. The study indicated that there was a statistically significant impact relation between the existence of afinancial reporting standard for Owners equity and of the accounting information's equity  which was medium but not strong, there was also a statistically significant impact relation between the multiplicity of accounting measurement methods and the Going-Concern of the company which was medium but not strong as well as a statically significant impact relation between the multiplicity of the accounting measurement methods of owners equity and the failure and bankruptcy of companies which was good but not strong.