The impact of family ownership concentration on the relationship between the characteristics of board of directors and earnings management
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Notice bibliographique
Résumé
This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors' meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors' characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. In order to achieve the objectives of the study, a quantitative analytical method was applied. The study was applied to a sample of 41 industrial companies where their data were available during the period of study from 2013 to 2017. The findings indicated that the characteristics of the board of directors combined influenced on the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. Moreover, the size of the board of directors and the financial experience had some effects on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. However, the board of directors' meetings had no meaningful effect on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. It was also found that family ownership concentration had an impact on the relationship between the characteristics of the board of directors combined and earnings management in Jordanian industrial companies listed on Amman Stock Exchange. The study concluded a number of recommendations, the most important of which is to encourage the competent bodies and the boards of directors in the public shareholding companies to pay more attention to the development of more legislation that focus on earnings quality by reducing earnings management practices. In addition, it is necessary to identify penalties for cases of manipulation and distortion in the financial statements which reduce the use of illegal techniques and attract investors.
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Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,002 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,001 |
| Études des sciences et des technologies | 0,000 | 0,001 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,001 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découle