Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Mohammad Jamal Azzam"'
Autor:
Mohammad Jamal Azzam, Hussein Mohammed Alrabba, Alaa Mohammad AlQudah, Hasan Mohammad Anwar Mansur
Publikováno v:
Management Science Letters, Vol 10, Iss 4, Pp 937-942 (2020)
Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' re
Externí odkaz:
https://doaj.org/article/14137c76456b40e291be8cd03afb97b8
Publikováno v:
Accounting, Vol 6, Iss 7 (2020)
This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, exp
Externí odkaz:
https://doaj.org/article/e90b615c769b43c8b0668fcaa6be211f
Publikováno v:
Cogent Business & Management, Vol 7, Iss 1 (2020)
Banks’ shareholders are mainly concerned with maximizing their profits. As a result of passing their monitoring tasks to another group (managers), the maximization goal could be threatened by manipulating bank’s provisions to accomplish a specifi
Externí odkaz:
https://doaj.org/article/0e6e700b53be418f873fb3386b861d08
Publikováno v:
Accounting, Pp 239-248 (2021)
There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d3348093fef0066104b36ecfd14c78ff
https://doi.org/10.5267/j.ac.2020.9.012
https://doi.org/10.5267/j.ac.2020.9.012
Publikováno v:
Management Science Letters, Vol 10, Iss 4, Pp 937-942 (2020)
Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b68bde784d5a23f25950df451fb3fb6b
https://doi.org/10.5267/j.msl.2019.10.001
https://doi.org/10.5267/j.msl.2019.10.001
Publikováno v:
Accounting, Vol 6, Iss 7 (2020)
This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, exp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::06791b219424cff5bc11d02a98cd3666
https://doi.org/10.5267/j.ac.2020.8.009
https://doi.org/10.5267/j.ac.2020.8.009
Publikováno v:
International Journal of Accounting, Auditing and Performance Evaluation. 17:73
This study examines the extent of accrual-based and real earnings management surrounding three important turning points in the Jordanian business environment. Using a sample of 1748 firm-year obser...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a58a3d38400d750d834bd5c860bc04a5
https://doi.org/10.1504/ijaape.2021.10040947
https://doi.org/10.1504/ijaape.2021.10040947
Autor:
Mohammad Jamal Azzam
Publikováno v:
International Journal of Accounting, Auditing and Performance Evaluation. 16:149
This study takes advantage of a natural experiment to detect the existence of earnings management and identify some of the regulatory and institutional factors that might contribute to it. A panel dataset of 1322 firm-year observations of non-financi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3420189c7d594850581cfb3824fb0b67
https://doi.org/10.1504/ijaape.2020.112716
https://doi.org/10.1504/ijaape.2020.112716
Publikováno v:
Cogent Business & Management, Vol 7, Iss 1 (2020)
Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a pane
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a217910908736ea417604d1a907d6f2c
https://doi.org/10.1080/23311975.2020.1859437
https://doi.org/10.1080/23311975.2020.1859437