زيادة كفاءة السوق المالي من خلال نشر التقارير المالية دراسة قياسية لسوق عمان المالي للفترة 2010-2022

Abstract

The study aims to demonstrate the effect of publishing financial reports on increasing the efficiency of the Amman financial market. To achieve this goal, the efficiency of the Amman financial market was first tested using monthly data of the AMGNRLX market index during the period 2010-2022. Publication in increasing market efficiency by testing the presence of differences in the average trading volume of banks listed on the Amman Stock Exchange for the years 2020-2021. Accordingly, the market is characterized by efficiency at the weak level, and that there are differences in the average trading volume of the banks listed in the market before and after publishing the financial reports.