The impact of reinsurance operations on earnings management in Jordanian insurance companies listed on the Amman stock exchange

Author

al-Mubayyidin, Tariq Hammad

Source

Global Journal of Economics and Business

Issue

Vol. 8, Issue 2 (30 Apr. 2020), pp.308-315, 8 p.

Publisher

Refaad Center for Studies and Research

Publication Date

2020-04-30

Country of Publication

Jordan

No. of Pages

8

Main Subjects

Business Administration

Abstract EN

: This study aims at identifying the impact of reinsurance operations on earnings management in the 16 Jordanian insurance companies listed on the Amman Stock Exchange for the period 2014-2018.

The data and information were collected from the financial statements and reports of these companies.

O1s Regression was used to test the hypothesis of the study.

The findings of the study show that there is a positive impact of reinsurance operations on the earnings management in the Jordanian insurance companies, i.e.

there are high earnings management practices in companies that have flowed for the insurance operation.

The study recommends that other insurance tools should be used, whether legal, mutual or facultative reinsurance

American Psychological Association (APA)

al-Mubayyidin, Tariq Hammad. 2020. The impact of reinsurance operations on earnings management in Jordanian insurance companies listed on the Amman stock exchange. Global Journal of Economics and Business،Vol. 8, no. 2, pp.308-315.
https://search.emarefa.net/detail/BIM-962771

Modern Language Association (MLA)

al-Mubayyidin, Tariq Hammad. The impact of reinsurance operations on earnings management in Jordanian insurance companies listed on the Amman stock exchange. Global Journal of Economics and Business Vol. 8, no. 2 (Apr. 2020), pp.308-315.
https://search.emarefa.net/detail/BIM-962771

American Medical Association (AMA)

al-Mubayyidin, Tariq Hammad. The impact of reinsurance operations on earnings management in Jordanian insurance companies listed on the Amman stock exchange. Global Journal of Economics and Business. 2020. Vol. 8, no. 2, pp.308-315.
https://search.emarefa.net/detail/BIM-962771

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 315

Record ID

BIM-962771