The Impact of Reinsurance Operations on Earnings Management in Jordanian Insurance Companies Listed on the Amman Stock Exchange

Volume 8, Issue 2, Article 9 - 2020

Authors: Tareq Hammad Almubaydeen

Copyright © 2020 . This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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Abstract

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 was used to test the hypothesis of the study. The findings of the study show that there is a positive impact of reinsurance operations on the earnings management in the Jordanian insurance companies, i.e. there are high earnings management practices in companies that have flowed for the insurance operation. The study recommends that other insurance tools should be used, whether legal, mutual or facultative reinsurance.

How To Cite This Article

Tareq Hammad Almubaydeen (2020) The Impact of Reinsurance Operations on Earnings Management in Jordanian Insurance Companies Listed on the Amman Stock Exchange
Global Journal of Economics and Business Vol 8 (2) 308-315
https://doi.org/10.31559/GJEB2020.8.2.9