2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan
| Format: | General Document |
|---|
| _version_ | 1860798359141351424 |
|---|---|
| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection8791 |
| copyright | Copyright©PWB2026 |
| country | Malaysia |
| date | 2025-05-10 |
| format | General Document |
| id | 17453 |
| institution | UniSZA |
| originalfilename | 17453_75ef3b199533d71.pdf |
| person | Sulaiman Ali Eyal Awwad |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=17453 |
| sourcemedia | Server storage Scanned document |
| spelling | 17453 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=17453 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection8791 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.6 Microsoft® Word 2013 Jordan Public Access Server storage Scanned document Universiti Sultan Zainal Abidin Universiti Sultan Zainal Abidin 311 Earnings Management Dissertations, Academic Financial Performance Copyright©PWB2026 Thesis 2025-05-10 Sulaiman Ali Eyal Awwad Corporate Governance Amman Stock Exchange (ASE) Board of Directors Audit Committee CEO Duality Mediation Analysis Panel Data Corporate governance -- Jordan Earnings management -- Jordan Audit committees -- Jordan Boards of directors -- Jordan Corporations -- Jordan -- Finance Financial statements -- Jordan 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan Financial performance is important in improving future value and corporate growth. Following recent corporate scandals, the board of directors and the audit committee have received increased attention. They have been the focus in investigating the direct impact of these scandals on financial performance. Besides, the corporate management has been prevented from engaging in earnings management, as it has become a concern among stakeholders and regulators. The main purpose of this study was to examine the direct and indirect influences of the board of directors, audit committee, and earnings management characteristics on the financial performance of the companies listed on the Amman Stock Exchange (ASE). The current study's population comprised 91 non-financial companies listed on ASE. A total of 64 companies were used as a sample for ten years after the study implemented the screening and filtering measures. Secondary data in this study was obtained from the annual reports of companies listed on ASE during the period from 2009 until 2018. Therefore, panel data of 640 firm-year observations of non-financial companies were tested using a regression analysis. The study results indicated that the size of the board and the experience of the audit committee are negatively related to financial performance, while a positive relationship was found between the independence of the board and audit committee with financial performance. Additionally, the study found that the board size, frequency of board meetings, CEO duality, audit committee independence, and audit committee size had a significant negative impact on earnings management. The results also suggested that there was a negative relationship between earnings management and financial performance. Furthermore, the results indicated that earnings management had partially mediated the relationships between board independence, board meetings, audit committee size, audit committee independence, and financial performance. The results of the current study would be of significant value to the literature and would provide a clear view of the impacts of corporate governance mechanisms and earnings management on the financial performance of companies. The results also show several implications for investors, regulators, researchers, and policymakers, especially concerning better investment decisions in the capital market and enhancing financial performance. uuid:5374ea7c-a24e-4a05-94cc-a76364f14969 17453_75ef3b199533d71.pdf |
| spellingShingle | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| state | Terengganu |
| subject | Dissertations, Academic Corporate governance -- Jordan Earnings management -- Jordan Audit committees -- Jordan Boards of directors -- Jordan Corporations -- Jordan -- Finance Financial statements -- Jordan |
| summary | Financial performance is important in improving future value and corporate growth. Following recent corporate scandals, the board of directors and the audit committee have received increased attention. They have been the focus in investigating the direct impact of these scandals on financial performance. Besides, the corporate management has been prevented from engaging in earnings management, as it has become a concern among stakeholders and regulators. The main purpose of this study was to examine the direct and indirect influences of the board of directors, audit committee, and earnings management characteristics on the financial performance of the companies listed on the Amman Stock Exchange (ASE). The current study's population comprised 91 non-financial companies listed on ASE. A total of 64 companies were used as a sample for ten years after the study implemented the screening and filtering measures. Secondary data in this study was obtained from the annual reports of companies listed on ASE during the period from 2009 until 2018. Therefore, panel data of 640 firm-year observations of non-financial companies were tested using a regression analysis. The study results indicated that the size of the board and the experience of the audit committee are negatively related to financial performance, while a positive relationship was found between the independence of the board and audit committee with financial performance. Additionally, the study found that the board size, frequency of board meetings, CEO duality, audit committee independence, and audit committee size had a significant negative impact on earnings management. The results also suggested that there was a negative relationship between earnings management and financial performance. Furthermore, the results indicated that earnings management had partially mediated the relationships between board independence, board meetings, audit committee size, audit committee independence, and financial performance. The results of the current study would be of significant value to the literature and would provide a clear view of the impacts of corporate governance mechanisms and earnings management on the financial performance of companies. The results also show several implications for investors, regulators, researchers, and policymakers, especially concerning better investment decisions in the capital market and enhancing financial performance. |
| title | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| title_full | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| title_fullStr | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| title_full_unstemmed | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| title_short | 2025_Effects of Corporate Governance Mechanisms and Earnings Management On Financial Performance of Listed Companies In Jordan |
| title_sort | 2025_effects of corporate governance mechanisms and earnings management on financial performance of listed companies in jordan |