أثر تطبيق معيار الإبلاغ المالي الدولي رقم 9 على إدارة الأرباح : دراسة تطبيقية على البنوك المدرجة في سوق عمان المالي

الملخص EN

The study aimed to demonstrate the impact of International Financial Reporting Standard No.

9 on earning management in banks, and to achieve this goal, three dimensions of the independent variable were identified, represented by liquidity risk, credit management, and doubtful debt allocations.

To collect the necessary data for the study, the annual reports of Jordanian bank listed on Amman Stock Exchange, were used, which numbered (16) banks, where the study included data for the period (2014-2019), and using (E.views) package, the results of statistical analysis showed that there are varying levels of liquidity risk in Jordanian banks, with the Jordanian banks seeking to compare Facilities granted and customer deposits, with levels in earning management practice, which can be linked with the reasons behind the manipulation of financial data between banks despite the discrepancy in profit management practice, which was measured by discretionary receivables to total assets.

Based on the previous results, several recommendations were made, in particular, to motivate the Jordanian banks listed on the Amman Stock Exchange to increase the level of disclosure of liquidity and credit risks and the continuous rating of customers in terms of their credit capacity.