مدى مهنية المدير التنفيذي ف الشرکات القابضةالاردنية في تطبيق طرق المعالجة المحاسبية للشهرة

Abstract Due to increasing the merging companies process in Jordan to strength the economy and enhance the capital, the study aims to measure the professionalism of CEOs of the Jordanian holding companies in applying the accounting methods of the goodwill. In order to achieve the research goal, the researcher analyzed the financial statements of (34) holding companies (the population) during 2007 to 2011. The sample was determined based two conditions; firstly, the company should have book value of the goodwill. Secondly, Book-to-Market Ratios, BTM > 1.5. Accordingly, financial statements were analyzed and conducted interviews with external auditors, CEOs, CFOs of the holding companies The research concluded to accepted two out of four hypotheses. the first hypothesis was accepted due to lack of evidence; since the revised IFRS 3 applies to business combinations occurring after 1 July 2009, while the previous literature confirmed that the variety in applied the accounting method of goodwill affects the value of the assets in the balance sheet and the impairment loss value, and this standard gave companies the freedom to choose the accounting method of goodwill for each merger.The third hypothesis was accepted. The external auditors, the executive and financial directors had agreed that the parent company has the primary role to consistent & unify the accounting methods of goodwill among its subsidiaries to enabling comparison. Both the second and the fourth hypotheses were rejected due to the conflict of interest among the CFOs, the CEOs and the external auditors toward the impairment test of Goodwill and to their incompatibility. The results of the study can be summed up that the regulatory bodies, include Jordan Securities Commission and the Companies Control Department, neglected of its responsibilities in light of the incursion of the companies’ management against investors interest. Companies still use the traditional method of goodwill