العلاقة بين الإفصاح عن المكافآت الإدارية و جودة التقارير المالية من خلال الدور المعدل لحجم مجلس الإدارة
Other Title(s)
The relationship between the disclosure of administrative rewards and the quality of financial reports through the modified role of the board of directors' size
Dissertant
Thesis advisor
علي، أسامة عبد المنعم عبد الجبار
University
Jerash University
Faculty
Faculty of Economics and Administrative Sciences
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2019
English Abstract
The study aimed at identifying the relationship between disclosure of administrative rewards and the quality of financial reports through the modified role of the Board of Directors’s size.
To achieve the study objectives, a descriptive and analytical approach was used.
The necessary information for the study was obtained from the ASE website through the financial reports of (13) commercial banks listed in the ASE during the period (2013-2018).
The dependent variable (financial reporting quality) was measured by measuring the profit management using the Modified Jones Model, while the values of the independent variable (administrative rewards) and the modified variable (the Board of Directors’s size) are obtained from the financial reports.
E-Views software was used to process the raw data; percentages, iterations, mean averages and standard deviation were used to describe the study variables.
Unit Root was used to determine the stability of time series, and simple and multiple regressions were used to test the relationship between study variables.
The study concluded that there is a positive significant effect for the disclosure of administrative rewards on profit management.
This indicates a direct relationship between profit management and disclosure of administrative rewards.
The study results also showed a significant negative impact of the increase in the Board of Directors’s size in conjunction with the increase of administrative rewards on the profits management.This indicates an inverse relationship between the profits management and the increase of Board of Directors’s size in conjunction with the increase of administrative rewards and thus the increase of quality of financial reports in the Jordanian commercial banks.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
100
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : الإطار العام للدراسة.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : الطريقة و الإجراءات.
الفصل الرابع : التحليل الإحصائي و اختبار الفرضيات.
الفصل الخامس : النتائج و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
اليازجين، حسام زامل عبد الله. (2019). العلاقة بين الإفصاح عن المكافآت الإدارية و جودة التقارير المالية من خلال الدور المعدل لحجم مجلس الإدارة. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-1043486
Modern Language Association (MLA)
اليازجين، حسام زامل عبد الله. العلاقة بين الإفصاح عن المكافآت الإدارية و جودة التقارير المالية من خلال الدور المعدل لحجم مجلس الإدارة. (أطروحة ماجستير). جامعة جرش. (2019).
https://search.emarefa.net/detail/BIM-1043486
American Medical Association (AMA)
اليازجين، حسام زامل عبد الله. (2019). العلاقة بين الإفصاح عن المكافآت الإدارية و جودة التقارير المالية من خلال الدور المعدل لحجم مجلس الإدارة. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-1043486
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-1043486