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

اليازجين، حسام زامل عبد الله

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

• Financial statements
• Rewards
• Disclosure in accounting
• Boards of directors

No. of Pages

100

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1043486