Articlegold2022

Impact of cash flow on earnings management in Jordan

Khaled Eriej Aburisheh · Ahmad Abdelrahim Dahiyat · Walid Omar Owais

17 citations0/0 files storedCogent Business & Management

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings management? Evidence: industrial companies listed on the Amman stock exchange during the period from 2011 to 2020. Several control variables were used to examine the relationships. The survey method adopted was employed in the choosing of a sample of 56 industrial firms. The information has been extracted from the available financial reports through the use of panel data regression. The findings from the study showed that, as independent factors, free cash flow, operating cash flow, and control variables including managerial ownership and financial leverage have an impact on earnings management. However, firm size as the control variable has no impact on earnings management.

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1996Agency costs of free cash flow, corporate finance, and takeovers 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management 2014Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests 2011Overvaluation and the Choice of Alternative Earnings Management Mechanisms 2013Does Corporate Governance Influence Earnings Management in Latin American Markets?2016Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain 2016The effect of accounting comparability on the accrual-based and real earnings management

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