العوامل المؤثرة على تسويات الاستحقاق الخاضعة لسيطرة الإدارة : (دراسة تطبيقية على الشركات الصناعية المساهمة المدرجة في بورصة عمان)‎

الملخص EN

This study aims to test the extent of reliance on discretionary accruals as a means of earnings management, and study relationship between the discretionary accruals and the factors influencing them from internal and external financial indicators in the Jordanian Industrial corporations listed in Amman Stock Exchange during the period 2006 – 2012.

In order to realize the study objectives, a sample of 59 industrial companies was chosen which represents 76% of overall community; also the study relied on the real value of the discretionary accruals, which have been extracted from the use of Performance-Matched Modifies Jones model.

After testing the hypotheses statistically, the study finds the presence of statistically significant indications to the use of discretionary accruals to practice of Earnings Management by Jordanian Industrial corporations, In addition, the study finds that there is a positive relation between the discretionary accruals and the cash dividends per share, price to book value, return on equity, and firms size, and negatively related to each of, number of share traded and operation cash flows.