أثر المحاسبة الإبداعية على حقوق الملكية في الشركات المساهمة العامة الأردنية : دراسة تطبيقية على قطاع الصناعة

Other Title(s)

The impact of creative accounting on owner equity in the Jordanian shareholding companies : an applied study on industry sector

Dissertant

حداد، طارق زياد سرور

Thesis advisor

الشواورة، فيصل محمود مسلم

University

Mutah University

Faculty

Faculty of Business

Department

Department of Business Administration

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

This study drives at identifying the creative accounting impact, represented by Operational and capital expenses, operational and capital revenues, current and non-current assets, current and non-current liabilities, on the owner equity in the shareholding industrial companies during the period between ( 2008-2017 ), the researcher adopted herein the descriptive analytical methodology to highlight concepts relating to the study subject and thence analyzing thereof through study sample consisting of ( 53 ) shareholding industrial companies in addition to ( 7 ) chartered auditing companies, in order to achieve the study goals, the researcher designed questionnaire to collect initial data from the study sample, analyzing such data and testing hypotheses by employing Statistical package for the social sciences.

The study reached at group of outcomes, the most important of which are the availability of impact of statistical significance for manipulation in each of operational expenses and capital expenses, operational and capital revenues, current and non-current assets, current and non-current liabilities, on the owner equity in the Jordanian shareholding industrial companies, the foregoing was generated once studying each individual impact, and further it displays the extent of creative accounting methods impact through manipulation in financial data on equity rights, on the other hand, this study found that there was no statistically significant effect of statistical significance in the non-current liabilities on owner equity in the Jordanian industrial shareholding companies.

Besides, this study presents pool of recommendations, the most important of which is represented by activating the securities commission role in organizing the accounting policies and further increasing the accounting and disclosure measurements in the published financial statements.

Main Subjects

Financial and Accounting Sciences

No. of Pages

138

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1382350