Articlehybrid2016

Proposing a model for limiting earning management practices: The case of Jordanian listed firms

Dea’a Al-Deen Omar Al-Sraheen · Khalid Al‐Khatib

20 citations0/0 files storedCorporate Board role duties and composition

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Political Influence and Corporate Strategies

Abstract

The key objective of this paper is to propose a model for limiting earning management practices among manufacturing firms in Jordan. In order to do so, two independent variables are examined in this paper, namely, political influence and CEO Duality. Discretionary total accruals according to the modified Jones model (1991) was used in order to estimate the level of earnings management, which is the dependent variable. The sample comprised 64 companies for the financial year 2013. The results suggest that a positive and significant association existed among both political influence and CEO duality and earning management. This means that both independent variables exacerbated earnings management. Further research is required to determine what urgent legislation should be developed to restrict the presence of members who have political connections on the board of directors. Also, the need exists for the separation of roles of Chairman and CEO to ensure the independence and complying with the requirements of corporate governance.

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2004CEO incentives and earnings management 2010The quality of accounting information in politically connected firms 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis 1996A Market-Based Evaluation of Discretionary Accrual Models 2005Earnings management under German GAAP versus IFRS 2004EARNINGS MANAGEMENT FOLLOWING DUALITY-CREATING SUCCESSIONS: ETHNOSTATISTICS, IMPRESSION MANAGEMENT, AND AGENCY THEORY.

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