The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran

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The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran

The current research aims at providing evidence concerning the influence of surplus free cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings management practices in Jordan. The results, based on a sample of all non-financial companies that were listed on the Amman Sto...

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Bibliographic Details
Main Authors:	Toumeh, Ahmad A., Yahya, Sofri, Amran, Azlan
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
Subjects:	Earnings management Revenue. Taxation. Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/31044/

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