العوامل المحددة لإدارة الأرباح في المؤسسات المدرجة في بورصة عمان خلال الفترة 2015-2017

الملخص EN

The study aimed to extract the determining factors of profit management in the companies listed on the Amman Stock Exchange during the period 2015-2017, namely the size, liquidity, debt ratio and profitability of the company, for a sample of 33 companies listed on the Amman Stock Exchange based on the PANEL model and using the EVIEWS9 program.

The study concluded that the profitability of the company is the most specific determinant of profit management in Jordanian companies, while the size of the company, the company's liquidity, the company's debt ratio did not have a role in the interpretationof profit management in companies listed on the Amman Stock Exchange.