Measuring financial reporting quality of non-financial firms listed in Amman Stock Exchange

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dc.authorid0000-0002-3893-4015
dc.authorid0000-0002-3893-4015en_US
dc.contributor.authorAlahmad, Mohammaden_US
dc.contributor.authorTeker, Dileken_US
dc.date.accessioned2023-02-28T12:39:34Z
dc.date.available2023-02-28T12:39:34Z
dc.date.issued2023-02-01
dc.departmentIşık Üniversitesi, İktisadi, İdari ve Sosyal Bilimler Fakültesi, İşletme Bölümüen_US
dc.departmentIşık University, Faculty of Economics, Administrative and Social Sciences, Department of Managementen_US
dc.description.abstractPurpose- The purpose of this study is to measure financial reporting quality of non-financial firms listed in ASE. As the financial information accuracy and transparency is vital for internal and external users, this study insures that financial reporting quality and financial information published for non-financial firms in ASE is not manubulated, accurate, combitable, timely published, adequate, and free of earning management, to be usefull for decision making for all users, especially for new investors. Methodology- The period 2010 – 2019 forms the data for the statistical analysis. In addition, and to measure the FRQ, the paper uses time series analysis techniques, including descriptive analysis, frequencies and multiple OLS regression were used. Using data from 910 firm-years observation of companies listed on Amman Stock Exchange for the period of 2010 to 2019. Findings- The analysis reveals that The probability for F-Statistics < 0.05, this led to accept the statistical model. on the other hand, R square is 31.3 % which means that the explanatory power of modified Jones model (Dechow et al., 1995) reach 31.3% in explain the practices of earnings management in Jordanian companies. on the other hand, the VIF values are lower than 10 and tolerances higher than 10% which mean there is no multicollinearity problem in the model. as for the 1/A_(i,t-1) shows a significant and negative relationship with total accruals, were ??(Sales-AR)?_it/A_(i,t-1) and ?PPE?_it/A_(i,t-1) 1/A_(i,t-1) shows a significant and positive relationship with total accruals. Conclusion- the highest number of companies practicing earnings management in the year (2012 and 2014) was 60%, while the lowest number of companies that practice earnings management in the year (2015) and it was 32%, on the other hand, the highest number of companies do not practicing earnings management in the year (2015) was 68%, while the lowest number of companies that do not practice earnings management in the year (2012 and 2014) and it was 40%.en_US
dc.description.versionPublisher's Versionen_US
dc.identifier.citationAlahmad, M. & Teker, D. (2023). Measuring financial reporting quality of non-financial firms listed in Amman Stock Exchange. PressAcademia Procedia, 16(1), 245-245. doi:10.17261/Pressacademia.2023.1711en_US
dc.identifier.endpage245
dc.identifier.issn2459-0762en_US
dc.identifier.issue1
dc.identifier.startpage245
dc.identifier.urihttps://hdl.handle.net/11729/5398
dc.identifier.urihttp://dx.doi.org/10.17261/Pressacademia.2023.1711
dc.identifier.volume16
dc.institutionauthorTeker, Dileken_US
dc.language.isoenen_US
dc.peerreviewedYesen_US
dc.publicationstatusPublisheden_US
dc.publisherPressAcademiaen_US
dc.relation.ispartofPressAcademia Procediaen_US
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/*
dc.subjectFRQen_US
dc.subjectModified jones modelen_US
dc.subjectAmman Stock Exchangeen_US
dc.subjectNon-financial firmsen_US
dc.titleMeasuring financial reporting quality of non-financial firms listed in Amman Stock Exchangeen_US
dc.typeArticleen_US
dspace.entity.typePublication

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