أثر إدارة الأرباح على جودة المعلومات المحاسبية باستخدام نموذج جونز في الشركات الصناعية المساهمة العامة الأردنية

العناوين الأخرى

The impact of earning management on the quality of accounting information by using the jones model in the industrial shareholding companies in the Hashemite Kingdom of Jordan

مقدم أطروحة جامعية

الحواتمة، رأفت هايل مبارك

مشرف أطروحة جامعية

العواودة، حنان علي

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

This study drives at identifying the profit management impact on the quality of accounting information using the Jones model in the industrial shareholding company in the Hashemite Kingdom of Jordan.

Profit management is the independent variable of the study, and the dependent variable is the quality of the accounting information.

The researcher collected data from industrial shareholding companies in the Hashemite Kingdom of Jordan & financial statements 2013-2017 in order to attain financial performance rates.

The study attracted the industrial shareholding companies in Jordan that are enlisted in Amman Stock market; total at 71 companies that are enlisted in Amman stock market forming the study community.

The researcher adopted pool of statistical tests by employing SPSS program to analyze the data, most important of which are scale of Central trend and dispersion, Person correlation scale and Simple Linear Regression Analysis Scale.

The study generated group of results, most important of which are: The accounting information issued by the Jordanian industrial companies (the sample of the study) during the period (2013-2017) is of quality, 90% shows the awareness of Jordanian industrial companies on the issue of profit management and its importance for the continuity and success of the company.

The study found that some of the companies that practice profit management have an average of negative entitlement.

This means that they tend to reduce their profits.

This can be explained by the fact that these companies aim to try to reduce taxes paid or to save profits in future reserves.

Where profits are low.

Companies that have an average maturity of positive are inclined to increase their profits, which is believed to be due to a loss or a lower profit compared to other companies, or because they are emerging companies and want to show a good situation for them.

The study sets out recommendations; that Jordanian shareholding companies should take advantage of the concept of profit management in the preparation of financial statements.

It is necessary to train decision makers in companies at different levels to understand accounting information and choose the useful ones to be used in decision making.

In all their categories, to disclose such information in the quantity and type necessary and at the appropriate time, to request the regulators of accounting standards in Jordan to develop laws and legislation that require a certain level of earnings management practice, because of its significant role in enhancing the credibility of the financial statements, and contributes to the rationalization of investment decisions for investors

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الإدارة
• الأرباح
• المنشآت العامة
• المنشآت الصناعية
• الشركات المساهمة
• الأردن
• نظم المعلومات المحاسبية

عدد الصفحات

84

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-837695