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THE EFFECT OF FAMILY OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT: EVIDENCE FROM JORDAN

Academy of Accounting and Financial Studies journal, 2018-10, Vol.22 (4), p.1-17 [Peer Reviewed Journal]

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Title:
THE EFFECT OF FAMILY OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT: EVIDENCE FROM JORDAN
Author: Bataineh, Hanady ; Abuaddous, Murad ; Alabood, Enas
Subjects: Boards of directors ; Earnings management ; Family owned businesses ; Impact analysis ; Profits ; Stock exchanges ; Studies
Is Part Of: Academy of Accounting and Financial Studies journal, 2018-10, Vol.22 (4), p.1-17
Description: This study examines the effect of family ownership and board characteristics on Earnings Management (EM) in Jordan. This study combines the explanation provided in Agency Theory (Type II) and Socio-Emotional Wealth Theory (SEW) in order to understand how family firms are motivated for EM practices. This study also investigates the effect of board size, CEO duality and board education on EM practices. Using Modified Jones Model (1991), a sample of 43 Jordanian industrial firms listed in Amman Stock Exchange (ASE) with a total of (258) firm-year observations for the period from 2011-2016 reveals a significant positive association between family ownership and EM but no evidence is found to support that board size, CEO duality and board education have an impact on EM decisions.
Publisher: Arden: Jordan Whitney Enterprises, Inc
Language: English
Identifier: ISSN: 1096-3685
EISSN: 1528-2635
Source: ProQuest Central

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