أثر الرافعة المالية على إدارة الأرباح للشركات الصناعية الأرد نية المدرجة في بورصة عمان

الملخص EN

The aim of this study is to identify the impact of financial leverage on the earnings management of the Jordanian industrial companies listed on the Amman Bourse.

To achieve the objective of the study, the financial leverage was measured by the percentage of the total financial leverage, the long term financial leverage ratio and the short term financial leverage rate, and earnings management Measured by discretionary accruals according to the model (Kothari, 2005).

the data were collected using the annual financial reports of the study sample, which consisted of (25) companies operating in the food and beverage, engineering and construction industries and the chemical industries.

The results of the statistical analysis showed that there is no statistically significant effect at significant level (a=0.05) of financial leverage on earnings management in Jordanian industrial companies.The results also showed that there is no statistically significant effect of shortterm financial leverage and long-term financial leverage on earnings managemen , the results shows that there is no significant statistical effect of the size of the company on the relation between the short-term leverage and earnings management.

In contrast, the study shows a statistically significant impact on the relationship of size of the company between long-term leverage and earnings management.

Based on the results of the study theresearcher seen, it is because of the role of boards of censorship, notably the Securities Commission which plays a key role in monitoring the policies and accounting methods used to limit earnings management practices by financial managers of companies listed on the Amman Bourse, the reasons for this finding may also be due to the adoption of the study on the model Kothari (2005) in calculating discretionary accruals.

Based on the results of the study, several recommendations were made.