أثر إدارة الارباح على الاسعار السوقية اللاسهم دراسة اختبارية على الشركات الهندسية والانشائية الاردنية The Impact of Earnings Management on Shares Market Values A Testing Study on Jordanian Engineering and Construction Firms

التل, هبه عمر محمد (2015) أثر إدارة الارباح على الاسعار السوقية اللاسهم دراسة اختبارية على الشركات الهندسية والانشائية الاردنية The Impact of Earnings Management on Shares Market Values A Testing Study on Jordanian Engineering and Construction Firms. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of earnings management on market values of Jordanian engineering and construction firm’s shares. The study population consists of all engineering and construction firms in Jordan، while the study sample consists of Jordanian engineering and construction firms listed in Amman Stock Exchange included (8) firms for the period between (2011-2013). To achieve the objectives of the study، the descriptive analytical method was used for data collection, data analysis and testing hypotheses through financial statement to firms under study. Researcher have been used multiple regression test to demonstrate the effect of earnings management on the market price of the shares, in addition the simple linear regression test used to effect of each independent variable on the dependent variable on the market price of the shares. The results of the statistical tests on the presence of a statistically non significant relationship to the practices of earnings management (cash flow from operating process, firms revenues change, accounts receivable change) on market values of Jordanian engineering and construction firms shares listed on the ASE during different years of study. The study recommended to activating the firm’s commitment under study with rules and standards of corporate governance through the disclosure of information and changes in the firms to ensure free of fraud and manipulation of financial environment، provide appropriate and proper incentives for the board of directors، to achieve corporate objectives and stakeholders، which will contribute to curbing and framing danger to firm’s. Increase the effectiveness of the audit committee’s role to become a degree of perception and awareness for detecting earnings management practices. Key words: Earnings Management, Market Values of Shares, construction firms

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