العلاقة بين الإفصاح عن المكافآت الإدارية و جودة التقارير المالية من خلال الدور المعدل لحجم مجلس الإدارة

العناوين الأخرى

The relationship between the disclosure of administrative rewards and the quality of financial reports through the modified role of the board of directors' size

مقدم أطروحة جامعية

اليازجين، حسام زامل عبد الله

مشرف أطروحة جامعية

علي، أسامة عبد المنعم عبد الجبار

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

The study aimed at identifying the relationship between disclosure of administrative rewards and the quality of financial reports through the modified role of the Board of Directors’s size.

To achieve the study objectives, a descriptive and analytical approach was used.

The necessary information for the study was obtained from the ASE website through the financial reports of (13) commercial banks listed in the ASE during the period (2013-2018).

The dependent variable (financial reporting quality) was measured by measuring the profit management using the Modified Jones Model, while the values of the independent variable (administrative rewards) and the modified variable (the Board of Directors’s size) are obtained from the financial reports.

E-Views software was used to process the raw data; percentages, iterations, mean averages and standard deviation were used to describe the study variables.

Unit Root was used to determine the stability of time series, and simple and multiple regressions were used to test the relationship between study variables.

The study concluded that there is a positive significant effect for the disclosure of administrative rewards on profit management.

This indicates a direct relationship between profit management and disclosure of administrative rewards.

The study results also showed a significant negative impact of the increase in the Board of Directors’s size in conjunction with the increase of administrative rewards on the profits management.This indicates an inverse relationship between the profits management and the increase of Board of Directors’s size in conjunction with the increase of administrative rewards and thus the increase of quality of financial reports in the Jordanian commercial banks.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• البيانات المالية
• المكافآت
• الإفصاح في المحاسبة
• مجالس الإدارة

عدد الصفحات

100

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1043486