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