The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran

• Main Authors: Toumeh, Ahmad A., Yahya, Sofri, Amran, Azlan
• 格式: Article
• 语言: English
• 出版: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
• 主题: Earnings management; Revenue. Taxation. Internal revenue
• 在线阅读: https://ir.uitm.edu.my/id/eprint/31044/1/31044.pdf; https://ir.uitm.edu.my/id/eprint/31044/; https://mar.uitm.edu.my/

The current research aims at providing evidence concerning the influence of surplus free cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings management practices in Jordan. The results, based on a sample of all non-financial companies that were listed on the Amman Sto...