The Impact of Institutional Investors on Firms Accounting Flexibility: Evidence from Jordan
Bibliographic record
Abstract
In this paper the existence of the impact of the institutional investor on the firm’s accounting flexibility in generating discretionary accruals was verified. For this purpose balanced data cross-sectional regression model for all 70th Jordanian manufacturing companies listed at Amman Stock Exchange (ASE) over eleven years from 2000 to 2010 was utilized. In the regression model discretionary working capital accruals (DWCA), proxy for earnings manipulation, was set as the dependant variable. Independent variables were; the percentage of the institutional investors ownership of common stock in firm as a proxy of the institutional investors (IIP), the managerial ownership (MAO), firm’s size (SIZE), leverage ratio (LEV), and return on sales ratio (ROS). The econometric model was estimated. The results of various analysis and tests carried out in this study confirm the monitoring role of the institutional investors and the role played by the institutional investor in alleviating the practices of earnings management.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".