Employee Benefits Accounting, Its Impact on the Market Share Price, the Volume of Credit Facilities and Deposits

Abstract

This study aims to examine the impact of employee benefitsaccounting (direct and indirect compensation) on (market price, volume of credit facilities and volume of deposits). The study community is represented by commercialbanks listed on the Amman Stock Exchange (ASE), all the continuous banks whose financial data were available during the study period (2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015) were selected represented in (13) banks. In order to realize the objectives of the study, the study was based on qualitative data and analytical descriptive method (Panel Data), (E-Views) economic statistics software was used to test hypotheses. The results of the study showed that there is a statisticallysignificant impact on both typesof employees compensations as a whole (direct and indirect) on the market share price, the volume of credit facilities and the volume of deposits. While the results of the study confirmed that the indirect compensation has not got an impact on the volume of customer deposits when it is measured separately. Finally, the study recommended the need to apply good systems that take into account the interest of both the employers and employees for the positive impact on the market share price, the volume of credit facilities and the volume of deposits.

O Impacto Do Capital Humano Ativo E Pós-Laboral No Valor Das Empresas Brasileiras

“…A amostra final, na época, ficou em 32 empresas pertencentes ao IBrX-100. Hamdan et al; pesquisaram os benefícios diretos e indiretos de emprego com base na IAS 19 e seu impacto sobre o preço da ação como variável dependente, no mercado acionário de Amã, com foco em 13 instituições financeiras, no período de 2007 a 2015. Descobriram que salários e bônus têm impacto negativo no preço das ações, enquanto, a compensação indireta (cuidados de saúde, pensões etc.)…”

“…geram efeito positivo. Andersson, Jesper et Söderqvist, Joakim (2019), a partir dos estudos da Hamdan et al; Fonte: Elaboração própria A partir destes estudos e da teoria do capital humano, considerando o objetivo do trabalho apresentado no capítulo 1, esta pesquisa têm as hipóteses abaixo para as quais foram construídos três modelos apresentados no capítulo 3.…”

“…3.1. Desenvolvimento dos modelos econométricos Hamdan et al (2018) utilizaram a seguinte modelo de dados em painel:…”

Effect of Employee Benefits on Organizational Growth of Consumer Goods Firms in Nigeria

“…According to IAS 19, Employee benefits as amended 2011 outline accounting requirements for Employee benefits including short-term benefits and long term benefits. In regards to employee benefits accounting, the Financial Accounting Standards Board (FASB) updated International Accounting Standard-Employee Benefits (IAS 19), removing the choice that allows businesses to delay acknowledgment of adjustments in the defined net benefit obligation and adjusting those disclosure conditions (Hamdan, Khaled and Khaled, 2018), Unlike the Statement of accounting standard (SAS 8) which dwells more on long-term benefits like retirement benefits and was silent on short-term employee benefits, IAS 19 stipulates both short-term and long-term employee benefits. This is more reason why IAS is more transparent and reliable in the accounting treatment of employee benefit.…”