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The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange

Doctor of Philosophy in Accounting

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Bibliographic Details
Main Author: Anas Najeed Mosa, Ghazalat
Other Authors: Md. Aminul, Islam, Assoc. Prof. Dr.
Format: Thesis
Language:English
Published: Universiti Malaysia Perlis (UniMAP) 2017
Subjects:
Stock exchange
Earnings management (EM)
Jordanian capital market
Corporate governance
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77986
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spelling my.unimap-779862023-03-06T02:42:59Z The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange Anas Najeed Mosa, Ghazalat Md. Aminul, Islam, Assoc. Prof. Dr. Stock exchange Earnings management (EM) Jordanian capital market Corporate governance Doctor of Philosophy in Accounting The primary goal of this study is to determine the level of earnings management (EM) practices in Jordanian capital market and the effectiveness role of the corporate governance in mitigating these practices especially after adopting the Jordanian corporate code in 2009. Therefore, this study revisits the literature on the relationship between the factors of the effectiveness of the board of directors at the individual level and as a bundle through creating a score of effectiveness for nine board of directors factors. This study also investigates how the effectiveness of board of directors and the executive compensations are moderated by internal ownership “managerial and family ownership” to mitigate EM. In this term, four theories formed the theoretical foundation of this study. The agency theory, the resource dependence theory and the positive accounting theory predict that corporate governance practices would play an important role in improving the financial reporting through the monitoring role, resource dependence role and ability to combining the interest of the contractual parties. However, the institutional theory refers to the possibility that these practices can be as an imitation for the market “isomorphism” and social pressure then achieve the desired regulation. Most of the prior studies focused on the traditional interaction among corporate governance mechanisms and EM, thus, neglected the variance of these practices that can be attributed to the business environment and the nature of ownership structure. Consequently, this study sheds light on whether the central or traditional agency problem existed. Moreover, to achieve the objectives of this research Kothari et al. 2005 model is used as a proxy of EM. Three models were developed and tested to answer the research questions. These models were tested using the panel data analysis methods over a sample of 798 firm-observation collected from the Jordanian nonfinancial firms listed in the ASE during the period of 2009-2015. The findings of the first model (Random-effect) provides each of the board independence, meeting frequency, CEO duality, audit committee, directors tenures and the executive compensations significantly affect the EM practices. 2017 2023-03-06T02:40:26Z 2023-03-06T02:40:26Z Thesis http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77986 en Universiti Malaysia Perlis (UniMAP) Universiti Malaysia Perlis (UniMAP) School of Business Innovation and Technopreneurship
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Stock exchange
Earnings management (EM)
Jordanian capital market
Corporate governance
spellingShingle Stock exchange
Earnings management (EM)
Jordanian capital market
Corporate governance
Anas Najeed Mosa, Ghazalat
The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
description Doctor of Philosophy in Accounting
author2 Md. Aminul, Islam, Assoc. Prof. Dr.
author_facet Md. Aminul, Islam, Assoc. Prof. Dr.
Anas Najeed Mosa, Ghazalat
format Thesis
author Anas Najeed Mosa, Ghazalat
author_sort Anas Najeed Mosa, Ghazalat
title The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
title_short The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
title_full The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
title_fullStr The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
title_full_unstemmed The moderating effect of the internal ownership on the relationship between the effectiveness of Board of Directors and Executive Compensation with earnings management in the Amman Stock Exchange
title_sort moderating effect of the internal ownership on the relationship between the effectiveness of board of directors and executive compensation with earnings management in the amman stock exchange
publisher Universiti Malaysia Perlis (UniMAP)
publishDate 2017
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77986
_version_ 1772813067637227520
score 13.222552

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