أثر إدارة الارباح على الاداء المالي مقاسا في معدل العائد على الاصول والقيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في بورصة عمان The Impact of Earnings Management on Financial Performance Measured by Return on Asset and Economic Value Added in Industrial Companies Listed in Amman Stock Exchange (ASE)

الشواوره, علي قبلان عبد ربه (2019) أثر إدارة الارباح على الاداء المالي مقاسا في معدل العائد على الاصول والقيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في بورصة عمان The Impact of Earnings Management on Financial Performance Measured by Return on Asset and Economic Value Added in Industrial Companies Listed in Amman Stock Exchange (ASE). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to find out the impact of earnings management on Return on Assets and economic value added in industrial companies listed in Amman Stock Exchange, where earnings management was measured using the model of (Dechow, et al, 1995). Also, the impact of earnings management on a set of financial performance indicators which are (ROA, and Economic Value Added (EVA)) was measured in light of the existence of the control variables which are (company size and debt ratio). In order to achieve the objectives of the study, the quantitative approach was adopted using the financial statements of industrial companies listed on Amman Stock Exchange during the period 2010-2017. The study sample consisted of (50) industrial companies listed on Amman Stock Exchange. Multiple Liner Regression model was used to test the hypotheses of the study. The findings showed that there is a statistically significant negative impact of earnings management on financial performance measured by Return on Assets (ROA) and Economic Value Added (EVA) in industrial companies listed in Amman Stock Exchange in light of the existence of the control variables which are (debt ratio and company size). The study concluded a number of recommendations, the most important of which are: the managements of companies that apply earnings management should be aware of the negative effects on the overall performance of the company due to the use of these practices, and companies should comply with disclosure requirements of financial statements and to justify the reasons for the changes in accounting methods and policies and their effects on financial statements. Keywords: Earnings Management, Financial Performance, Return on Assets (ROA), Economic Value Added (EVA), Jordanian Industrial Companies.

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