Unveiling Earnings Management Strategies Through Financial Ratios: A Comprehensive Investigation of Audit Quality's Mediating Role in Jordan's Financial Landscape
نویسندگان
چکیده
Purpose – This study aims to investigate the mediating impact of audit quality on relationship between financial indicators and earnings management. Design/methodology/approach The research uses panel date method test factors sample consists 930 firm-year observations for 93 listed companies in Amman Stock Exchange years from 2009 2018. STATA software is used regression analysis, Baron, Kenny’s model significance effect. Findings- empirical findings showed that management positively associated with per share. Moreover, debt equity negatively Regarding mediation role quality, results revealed fees fully mediate association structure ability partially Research limitations– current has some limitations. First, was limited Jordon market. Therefore, may not be generalized outside Another limitation are as a mediator variable. Future studies use different such auditor size or opinion. Finally, share, ratio future apply other cash ratio, leverage ratios turn ratio. Practical implications: have implications policymakers investors. Policymakers ensure high reporting they demand regardless cost. In addition, investors benefit this study. They can format their decisions based level factors. Originality/value contributes knowledge by investigating initial investigates using settings.
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ژورنال
عنوان ژورنال: International journal of academic research in accounting, finance and management sciences
سال: 2023
ISSN: ['2308-0337', '2225-8329']
DOI: https://doi.org/10.6007/ijarafms/v13-i2/17153