The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran

• 主要な著者: Toumeh, Ahmad A. (著者), Yahya, Sofri (著者), Amran, Azlan (著者)
• フォーマット: 図書
• 出版事項: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, 2020-04.
• 主題: Article; PeerReviewed
• オンライン･アクセス: Link Metadata

The current research aims at providing evidence concerning the influence of surplus free cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings management practices in Jordan. The results, based on a sample of all non-financial companies that were listed on the Amman Sto...