ممارسات تمهيد الدخل بالأنشطة الحقيقية و أثرها على القيمة السوقية للسهم في الشركات الصناعة المدرجة في بورصة عمان

Abstract EN

This study aims to identify the effect of income smoothing on the market value per share for manufacturing companies in Amman Stock Exchange (ASE).

The stud}' adopted sales manipulation, abnormal discretionary expenses and the abnormal production cost as measurement indicators for income smoothing.

A sample consisted of 25 listed manufacturing companies form (ASE) cowering the period from 2012 to 2016 were collected and tested using the regression method.

The result indicates a positive relationship between income smoothing and the market share value for those companies.

Hence, the study recommends to enhance the level of awareness among the users of the financial reports, as well as.

it encourages for more restricted legislation for income smoothing practice in (ASE).

Finally, we suggest that using big audit firms services may reduce the effect of income smoothing.