أثر تمهيد الدخل في الشركات الصناعية المساهمة العامة الاردنية على الايرادات العامة للدولة The Impact of Smoothing Income in the Jordanian Industrial Public Shareholding Companies on the Revenues of the State

عبده, سبأ محمود عبد الله (2015) أثر تمهيد الدخل في الشركات الصناعية المساهمة العامة الاردنية على الايرادات العامة للدولة The Impact of Smoothing Income in the Jordanian Industrial Public Shareholding Companies on the Revenues of the State. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of income smoothing (Net operating income, Net income before taxes and Net income) on the Revenues of the State (Tax revenue and Local revenue) in the Jordanian Industrial Public Shareholding Companies. The study population consisted of all Jordanian Industrial Public Shareholding Companies listed in the Amman Stock Exchange, were approved (64) companies out of (70) companies were available by the financial statements for the years (2011, 2012, 2013). It was chosen companies as a sample study randomly from the companies of the study population percentage (50%) that achieved sample selection criteria that is financial statements provide a full year without losing any of the surveyed years, and to be listed on the Amman Stock Exchange in all years of study. It was used descriptive analytical. The researcher was used (Eckel, 1981) model to indicate which companies smoothing income or not, in addition, the study using multiple regression analysis. The study was reached a number of results: that the number of Jordanian Industrial Public Shareholding Companies smoothing income were (27) companies out of (32) companies as a percentage of (84%), while the number of Jordanian Industrial Public Shareholding Companies unsmoothing income were (5) out of (32) companies as a percentage of (16%), there is a significant impact of income smoothing (Net operating income) on the Revenues of the State in the Jordanian Industrial Public Shareholding Companies at level (  0.05), there is a significant impact of income smoothing (Net income before - ع - taxes) on the Tax revenue of the State in the Jordanian Industrial Public Shareholding Companies at level (  0.05) and there is a significant impact of income smoothing (net income before taxes and Net income) on the Local revenue of the State in the Jordanian Industrial Public Shareholding Companies at level (  0.05). The study recommended the need for the state to measure income smoothing size of Jordanian companies to investigate the impact of these smoothing on tax revenue therefore public revenues. The development of laws, regulations and instructions which limit the phenomenon of income smoothing to reduce the impact on the public revenues of the state. The methods used in measuring income smoothing helps the decision maker in assessing the accuracy of accounting numbers stated in financial statements. Information users in general and investors in particular must realize the extent of the importance impact of income smoothing and their determinants. Key words: : Income Smoothing - Public Revenue - Industrial Companies Shareholding - Net Operating Income - Net Income Before Taxes - Net Income

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