| Annotation: | Methods. This study is one of the field studies in which a descriptive-analytical approach is applied to study the impact of corporate governance laws on the quality of earnings. The study was conducted in industrial public joint-stock companies listed on the Oman Stock Exchange. As part of the study, the opinions of accountants and internal auditors of these organizations were also evaluated from the point of view of directors. The SPSS statistical program was used to analyze the obtained data. Results. In the modern economy, corporate governance is one of the most important factors that determine not only the level of economic development of the country, but also the social and investment climate. Therefore, adherence to the principles of corporate governance, compliance with legal requirements and the effectiveness of the existing corporate governance system has become one of the important conditions for the attractiveness of business investment. Today, many researchers show an interest in the problems of corporate governance. The goal of this study was to determine the role of corporate governance in achieving profit in industrial enterprises. To meet the study's goals, a set of 78 Jordanian industrial businesses were chosen, with a total of 120 managers, assistant directors, and department heads as the study population. With 60 data, a random sample of 50% of the study population was taken, and the total of 204 data was valid to be processed and analyzed after that using the statistical program (SPSSv.20) in the statistical analysis of these data. Various methods were used for statistical analysis, including: arithmetic averages, standard deviations, multiple regression analysis, stepwise regression analysis, inflation coefficient of variance, alpha-Kornibach coefficient. Novelty. The study reached the following perceptions, which are the most important perceptions. The managers’ visions about the dimensions of governance systems and their visions about the dimensions of achieving profits in independent Jordanian companies came to a high degree, and there is an effect of governance in achieving profits, as it shows a degree of 62.3% of variation in achieving benefits. Practical value. The study recommends adopting the concept of high-performance systems and working in all its dimensions in all Jordanian communications and various activities, to achieve profits, by adopting rules of governance that may contribute to a broader understanding of governance in Jordan. This will contribute to a deeper understanding of management practices in Jordan and the selection of effective applications and skills to ensure profitability. |
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