The Earnings Management in Jordanian Banks: Do Profitability Measures Matter?

被引：1
|
作者：
Al-Shahadah, Abdul Razzak [1 ]
Al-Sraheen, Dea'a Al-Deen [2 ]
Khudari, Mohammad [3 ]
机构：
[1] Al Zaytoonah Univ Jordan, Fac Business, Amman 11733, Jordan
[2] Al Albayt Univ, Fac Business, Amman, Jordan
[3] Univ Tenaga Nas, Coll Grad Studies, Jalan Ikram Uniten, Kajang 43000, Selangor, Malaysia
来源：
SUSTAINABLE FINANCE, DIGITALIZATION AND THE ROLE OF TECHNOLOGY, ICBT 2021 | 2023年 / 487卷
关键词：
Profitability measures; Return on investment; Return on deposits; Return on equity; Earnings per share; Earnings management; Jordan;
D O I：
10.1007/978-3-031-08084-5_24
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this study is to analyze the relationship between profitability measures and earnings management in Jordanian commercial banks. The quantitative methodology was used to collect the research data from the financial statements of (35) Jordanian commercial banks from (2013 to 2019). The results of the study reveal that there is a negative and significant relationship between Return on Equity (ROE) and earnings management, and a positive and not significant relationship between Return on Deposits (ROD) and earnings management. It's also documented that there is a positive and significant association between each Return on Investment (ROI), Earnings Per Share (EPS), and earnings management.
引用
收藏
页码：305 / 318
页数：14
相关论文
共 50 条
  • [1] Impact of Earnings Management on Profitability of Commercial Banks: Evidence from India
    Mangala, Deepa
    Singla, Neha
    [J]. FIIB BUSINESS REVIEW, 2022,
  • [2] Do Islamic Banks Employ Less Earnings Management?
    Quttainah, Majdi A.
    Song, Liang
    Wu, Qiang
    [J]. JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, 2013, 24 (03) : 203 - 233
  • [3] The relationship between profitability and cash flow in Jordanian banks
    Shubita, Mohammad Fawzi
    [J]. BANKS AND BANK SYSTEMS, 2024, 18 (04)
  • [4] The profitability and distance to distress of European banks: do business choices matter?
    Marques, Bernardo P.
    Alves, Carlos F.
    [J]. EUROPEAN JOURNAL OF FINANCE, 2021, 27 (15): : 1553 - 1580
  • [5] Analyzing the Determinants of Banking Profitability in European Commercial Banks: Do COVID-19 Economic Support Measures Matter?
    Blaga, Florin
    Dumitrescu, Bogdan Andrei
    Duca, Ioana
    Leonida, Ionel
    Poleac, Dalia
    [J]. SUSTAINABILITY, 2024, 16 (16)
  • [6] The contribution of banking services in enhancing the profitability of Jordanian commercial banks
    Alomari, Mohammad W.
    Bashayreh, Ala G.
    Tahtamouni, Abla S.
    [J]. BUSINESS AND ECONOMIC HORIZONS, 2018, 14 (05) : 1027 - 1035
  • [7] EARNINgS AND MARKeT RATIO: ADDITIONAl eVIDeNCe FROM JORDANIAN BANKS
    Shubita, Mohammad Fawzi
    [J]. BANKS AND BANK SYSTEMS, 2023, 18 (03)
  • [8] Do banks engage in earnings management? The role of dividends and institutional factors
    Haq, Mamiza
    Ongena, Steven
    Pu, Juying
    Tan, Eric K. M.
    [J]. JOURNAL OF BANKING & FINANCE, 2024, 168
  • [9] The Relationship Between Profitability and Market Value: Evidence from Jordanian Banks
    Shubita, Mohammad Fawzi
    [J]. NEW PERSPECTIVES AND PARADIGMS IN APPLIED ECONOMICS AND BUSINESS, 2023, : 3 - 16
  • [10] Earnings Management in Frontier Market: Do Institutional Settings Matter?
    Martens, Wil
    Yapa, Prem
    Safari, Maryam
    [J]. ECONOMIES, 2021, 9 (01)
12345