Impact of cash flow on earnings management in Jordan

被引：5

作者：

Aburisheh, Khaled Eriej ^{[1
]}

Dahiyat, Ahmad Abdelrahim ^{[1
]}

Owais, Walid Omar ^{[1
]}

机构：

[1] Al Balqa Appl Univ, Amman Univ Coll, Dept Accounting & Accounting Informat Syst, Amman, Jordan

来源：

COGENT BUSINESS & MANAGEMENT | 2022年 / 9卷 / 01期

关键词：

free cash flow; operating cash flow; managerial ownership; financial leverage; firm size; earnings management; AUDIT QUALITY; AGENCY COSTS; REAL; OWNERSHIP;

D O I：

10.1080/23311975.2022.2135211

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings management? Evidence: industrial companies listed on the Amman stock exchange during the period from 2011 to 2020. Several control variables were used to examine the relationships. The survey method adopted was employed in the choosing of a sample of 56 industrial firms. The information has been extracted from the available financial reports through the use of panel data regression. The findings from the study showed that, as independent factors, free cash flow, operating cash flow, and control variables including managerial ownership and financial leverage have an impact on earnings management. However, firm size as the control variable has no impact on earnings management.

引用

页数：16

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