عنوان انگلیسی مقاله:

Disclosure quality and earnings management: Evidence from Jordan

ترجمه عنوان مقاله: کیفیت افشا و مدیریت سود: شواهدی از اردن

رشته: مالی و حسابداری

سال انتشار: 2016

تعداد صفحات مقاله انگلیسی: 29 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده

Abstract Disclosure quality and earnings management: Evidence from Jordan

Purpose: The purpose of this study is to extend previous research by empirically investigating the effect of the disclosure quality (DQ) on the magnitude of the earnings management (EM) among Jordanian companies listed in Amman Stock Exchange (ASE).

Design/methodology/approach: This study uses the cross-sectional version of the modified Jones model, where discretionary accruals are used for the EM proxy. Generalized Least Square (GLS) regression is used to examine the influence of the DQ on EM for a sample of 86 industrial companies in the period of the years from 2007 to 2010.

Findings: The result produces evidence on the negative association between DQ and EM. The result also evidences the view that as the level of the disclosure is high; the magnitude of the EM reduces and in turn, increases the financial reporting quality (FRQ).

Research limitations/implications: Data used in this research paper are cross-sectional data applied to isolate accruals measurement error is a decisive problem for EM studies.

Practical implications: The findings provide useful information to the regulators in Jordan and other countries. The findings also offer information for the investors in evaluating the effect of the DQ on EM.

Originality/value: Since, there are relatively few researches conducted in this area specifically among Jordanian firms, the study broadens the scope by providing empirical evidence of the relationship between DQ and EM. This paper is the first empirical study to investigate the impact of the DQ on EM among Jordanian companies.

Keywords: Disclosure quality, Earnings management, Financial reporting quality.

Paper type: Research paper

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