The purpose of this current study is seeking to shed a light on the issue of tax planning which is considered to be one of the most significant topic that are related to the matters of tax. It has become something significant to investigate and identify the impact of tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market. The method of this study adopted the analytical descriptive approach the population of the current study includes financial managers who were working in Jordanian industrial public joint stock companies. The total number of those companies is 66 companies in Jordan. The result of the study there is an impact for conducting tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market the recommendation of the study has proposed the following the researcher recommended exerting much efforts to raise awareness of companies' managers and employees about the legal consequences of tax evasion.Keywords: Tax Planning, Industrial Companies, Performance, Stock exchange IntroductionFinancial and tax reports are characterized with having their own disclosure rules for disclosing expenses and revenue. According to the financial accounting rules, the value of the revenue is verified upon ensuring that the standards of disclosing revenues are met and the same applies to the incurred expenses. The desire to enter a record of the real value of the revenue varies among companies because such desires have an impact upon the tax rate that shall be set. For instance, the greater the value of the revenue is, the grater the tax rate would be (Chen et al., 2007). Companies do not take marginal tax rate into consideration when making additional decisions. Many researchers have concluded that the companies which suffer from high tax rates-that have exceeded the maximum limit -suffer from having many debts that are due to be paid (Zarai, 2013).Additionally, studies have found that high levels of debt (either as a result of high tax rates or due to managerial decisions) negatively impact the competitiveness of a firm in the market (Checherita-Westphal & Rother, 2012;Riasi, 2015). Which means that in long term, firms that are highly leveraged, will suffer from revenue losses (Ansari & Riasi, 2016;Aghdaie et al., 2012) Tax planning is considered to be one of the financial instruments that many funders depend on in funding their enterprises and companies and it's a major element of administrative and financial planning. Furthermore, tax planning is considered an ongoing policy which is not used during a certain period of time only. In addition this process takes into consideration all the administrative decisions related to taxes. It also takes into consideration the strategies used for reducing the burden of incurred taxes to the minimum limit as much as possible. This process doesn't aim at evading taxes or reducing them directly. In fact, ...

The purpose of this study can be seen through the major attention that was given to the problem of non-performing loans by the banking institutions. Such attention was given to this problem due to the several impacts it has upon commercial banks and which may extend to affect the whole banking system, the current study aimed at identifying whether there is a statistically significant impact for the non -performing loans upon the prices of stocks or not in Jordanian commercial banks at the significance level of (a = 0.05). This study was concerned with investigating the Jordanian commercial banking sector during the period of (2005 -2015). The current study has given great attention to this sector because it is considered as the most vital sector in the Jordanian economic system. This study also shows that there is need for training workers in applying the credit policy that is being adopted. Such training should raise the practical efficiency levels of those employees. The study also showed that banks' control should be stricter and they should set more dissuasive penalties in relation to granting facilities without having adequate guarantees.

The current study aims to evaluate the level of social responsibility practices of Jordanian banks, and to trace certain bank characteristics that affect the level of social responsibility disclosure. A disclosure index with 32 items was used to test the annual reports of 13 Jordanian banks. Data analysis has revealed that the banks disclosed nearly 69% of the index’s items, and six banks disclosed more than 80% of the items. The results have proved that there was an acceptable level of disclosure of Jordanian banks listed on the ASE. The results of the regression analysis have confirmed that size, earnings, age and number of branches were significantly and positively affected the level of social responsibility information disclosure.

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study population has consisted of accounting managers working in the Jordanian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Jordanian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including: focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.