Related Articles ( earnings management )
The impact of audit quality, corporate governance, and company characteristics on earnings management
This study aims to investigate empirically how the characteristics of the firm; the audit quality and the corporate governance impact the management of earnings. The population employed in this study is industrial firms listed on the Amman Stock Exchange between 2017 and 2019. The method of sampling ...
The Effect of Applying Forensic Accounting Techniques in Earnings Management Practices Detection in the Jordanian Shareholding Companies from the Auditors` Perspective
This study aims to identify the extent of the application of forensic accounting techniques (Computer Assisted Auditing Tools, and Data Mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the ...
The Impact of Reinsurance Operations on Earnings Management in Jordanian Insurance Companies Listed on the Amman Stock Exchange
This study aims at identifying the impact of reinsurance operations on earnings management in the 16 Jordanian insurance companies listed on the Amman Stock Exchange for the period 2014-2018. The data and information were collected from the financial statements and reports of these companies. O1s Regression ...
The impact of accumulated experience of accounting practice on the earnings management in Algerian companies - an empirical study of companies listed in the Algerian industrial cement group during the period of (2011- 2016)-
The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016). The results of the study found that there were substantial ...