الصفحة 1
الصفحة 1
Income Smoothing Practices and Its Impact on Companies Earnings Per Share
At the end of the 1990s and the beginning of 21st century, the world has witnessed a series of corporate accounting scandals across the United States and Europe. Examples include Enron, Health South, Parmalat, Tyco, Worldcom and Xerox. After those, corporate accounting scandals have come over; earnings management has been a great and consistent concern among parctitioners and regulators and has received considerable attention in the accounting literatures
Impact of Corporate Governance on Earnings Management
This research was aimed to study the impact of corporate governance on earnings management, and to explain the relationship between both of these variables. To achieve that goal the research depended on practical study; by extracting an actual data from the 8 conventional banks listed in DSE. the extracted data were then analyzed by using descriptive statistics, simple and multiple linear regression test and ANOVA test to examine the research hypothesis. The results showed that there is a governance impact on earnings management, and defined the relationship between audit committee and earnings management as negative relationship. and also, a negative relationship between top share and earnings management. And finally, we found no impact of CEO duality on earnings management.
Earnings Management Practices and Its Impact on Companies Average Stock Prices
This study aimed to examine the relationship between Earning's Management and the Stock Price Liquidity for a selected sample of (31) Jordanian industrial Companies listed on Amman stock market for The period of (2017-2021), the importance of this study comes from The Obvious effect of Earning's Management on the Companies Performances by manipulating the Financial reports in Positive or Negative way, therefore this study attempted to examine such impact or Relationship between the dependent variable (Stock Liquidity) and The independent variable (Earning's Management) , using the modified Jonas model through the description analysis to find out the Earnings management practices and using the (SPSS) analysis System to prove the study assumption.
Earnings Management : Emerging Insights in Theory, Practice, and Research
In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act—designed to protect investors and consumers from such excesses—"earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years—one focused on explaining the phenomenon and one on proposing suggestions for improving practice—the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications.
