The world has witnessed a series of corporate accounting scandals. Earnings
management, as a phenomenon at the core of these scandals, is one of the main
challenges confronting the effectiveness of different monitoring mechanisms such as
corporate governance. Recently, and more precisely after the financial crises of 2008
2009, Jordan has shown substantial interest in integrating the pillars of corporate
governance. Therefore, this research examines the effect of corporate governance
mechanisms on earnings management activities among all publicly listed commercial
banks on the Amman Stock Exchange (ASE) during the period 2013-2018. Earnings
management was measured by the modified Jones’ model. The characteristics
examined are board size, CEO duality, board independence, managerial ownership,
institutional ownership, audit committee size, audit committee independence and
audit committee activity. In addition, two control variables have been used: firm size
and firm performance. The findings of the study reveal that earnings management has a significant positive relationship with both board size and institutional ownership,
and a significant negative relationship with total assets.
| Identifer | oai:union.ndltd.org:uottawa.ca/oai:ruor.uottawa.ca:10393/43227 |
| Date | 28 January 2022 |
| Creators | Al-Ta’amneh, Mohammed |
| Contributors | McWatters, Cheryl Susan |
| Publisher | Université d'Ottawa / University of Ottawa |
| Source Sets | Université d’Ottawa |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | application/pdf |
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