出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aimed at examining the impact of quality cost on the financial performance of banks operating in Jordan. The population of the study consisted of the (25) banks operating in Jordan, while the sample included (12) banks for which all needed data for the period (2009-2015) were available. These banks formed (48%) of the population.To achieve its objectives, the study employed the analytical descriptive approach, where data on the variables of the study were obtained from the sample banks' annual financial reports. The independent variable of the study (quality cost) was measured by preventive costs, appraisal costs, internal failure costs, and external failure costs. While the dependent variable (performance) was measured by three financial indicators (return on assets, earnings per share and Tobin Q). In addition, the control variable (bank size) was measured by the total assets of the bank. A number of statistical techniques were used in analyzing the data, such as, (means, standard deviations, multiple regression, Hausman Test). E views statistical program was used to analyze the data.The study reached to a number of results, the most important of which is that banks operating in Jordan are concerned about quality activities. In general, the results indicated the existence of a statistically significant effect of quality cost on financial performance. The study also indicated that there are variations in the effect of the quality costs dimensions (negative and positives) on the financial performance indicators. Furthermore, the results indicated that the size of the bank is the most important variable in affecting the performance of banks operating in Jordan.The study concluded with a number of recommendations, the most important of which is that banks must give attention to appraisal costs because the results of the study indicated that there is a positive effect of these costs on the returns of assets and on Tobin Q. The study also recommended that banks must improve the effectiveness of their strategic decisions taken towards the use of their assets in generating profits through increasing their investments. In addition, there is a necessity of increasing the investment in the preventive costs because they have an important role in reducing the internal failure costs and the external failure costs that result from not complying with the quality requirement.
