The Impact of Audit Quality, Corporate Governance, and Company Characteristics on Earnings Management
| المصدر: | المجلة العالمية للاقتصاد والأعمال |
|---|---|
| الناشر: | مركز رفاد للدراسات والأبحاث |
| المؤلف الرئيسي: | Shahwan, Yousef (Author) |
| المجلد/العدد: | مج11, ع1 |
| محكمة: | نعم |
| الدولة: |
الأردن |
| التاريخ الميلادي: |
2021
|
| الشهر: | آب |
| الصفحات: | 107 - 112 |
| DOI: |
10.31559/GJEB2021.11.1.8 |
| ISSN: |
2519-9285 |
| رقم MD: | 1166931 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Quality | Corporate Governance | Company Characteristics | Earnings Management | Industrial Firms | Amman Stock Exchange
|
| رابط المحتوى: |
عدد مرات التحميل
36
| المستخلص: |
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 employed in this study is purposive sampling. 39 firms are analyzed, with 117 items of data being achieved. Also, this study applies statistical testing via multiple regression. The findings show that sales growth, free cash flow, financial leverage, and return on assets all have an impact on earnings management. Meanwhile, other factors such as audit quality, firm size, audit committee, the board size, institutional ownership, and managerial ownership, have not to impact on earnings management. |
|---|---|
| ISSN: |
2519-9285 |
عناصر مشابهة
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Impact of Corporate Governance Mechanisms on Earnings Management: A Survey of Literature
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