أثر ممارسة المحاسبة الإبداعية في القيمة السوقية لأسهم الشركات الصناعية المدرجة في بورصة عمان

الملخص EN

This study aimed to identify the impact of creative accounting practice in market value of shares of industrial companies listed on Amman Stock Exchange, The descriptive analytical approach was used to achieve the study's objectives, and the independent variable was represented by creative accounting, which was measured using earning management according to the model (Kothari et al, 2005).

The company size was also used as a controlling variable., and annual financial reports and stock issuance prospectuses were used to collect the data needed for the study for the study sample companies, which numbered (34) industrial companies listed on the Amman Stock Exchange, where the study included data for the period (2015-2020).

The results of the study showed that there was no statistically significant impact of creative accounting practice as measured by profit management in market value of shares of industrial companies listed on the Amman Stock Exchange.

The results also showed that there was a statistically significant impact of company's size in market value of shares of industrial companies listed on the Amman Stock Exchange.