العوامل المؤثرة في جودة الأرباح : دليل من الشركات الصناعية الأردنية

الملخص EN

The study aims at verifying quality of earnings in the industrial corporations listed in Amman Stock Exchange (ASE).

The study also examines factors that affect the level of earnings quality in these companies which are: accounting conservatism, company size, debt contracts, return on investment, corporate governance, auditing quality and audit committees.

To achieve these goals, two different methods were used to measure level of earnings quality.

The study sample is composed of (50) companies listed in (ASE) during the period 2004-2009.

They were arranged in a way that makes it possible to apply the (Pooled Data Regression).

The study concluded important results indicating a high level of earnings quality in Jordanian industrial corporations.

It also found evidence that company size, debt contracts and auditing quality have effect on earnings quality.

Based on these results the study made many recommendations to the interested parties and the most important ones are: improving a model to measure earnings quality to be used in (ASE) and activating mechanisms of corporate governance and other recommendations that help in improving earnings quality.

Keywords: Earnings quality; Accounting Conservatism; Auditing Quality; Corporate governance; Audit committees; Amman Stock Exchange (ASE) ; Jordanian Industrial companies