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Earnings Quality and Corporate Governance in Jordan: An Exploration in a Developing Market Context

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dc.citedby0
dc.contributor.authorFreihat F.A.Y.en_US
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorKamarudin K.A.en_US
dc.contributor.authorSapingi R.en_US
dc.contributor.authorid59354981200en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid55889291800en_US
dc.contributor.authorid57217068670en_US
dc.date.accessioned2025-03-03T07:45:44Z
dc.date.available2025-03-03T07:45:44Z
dc.date.issued2024
dc.description.abstractThe primary purpose of this research is to examine the impact of corporate governance mechanisms, namely, the board of directors' characteristics (expertise, independence, and directors? remunerations) and AC characteristics (AC Independence, AC Expertise, and AC Activity) on earnings quality in the Jordanian context. Using the Eviews software to analyze panel data of 94 non-financial listed companies from 2015 to 2021, the results revealed that board expertise, board independence, AC Activity, and AC Expertise have significantly negative effects on EM, which reflects that these mechanisms have a significant and positive influence on earnings quality in Jordanian non-financial companies. This supports the predictions of agency theory, which predicts that active audit committees, expert members on the audit committees, and the experience and independence of the board members expect to enhance the quality of earnings. Conversely, the findings show that AC Independence and directors? remuneration have an insignificant effect on EM. The results reveal the critical role of board members and audit committees in enhancing the earnings quality of Jordanian companies. This study suggests that Jordanian policymakers need additional support and enhancement regarding CG mechanisms, particularly in Jordan?s transitioning economy, to attract additional investors. ? 2024, World Scientific and Engineering Academy and Society. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.37394/23207.2024.21.153
dc.identifier.epage1889
dc.identifier.scopus2-s2.0-85205687551
dc.identifier.spage1877
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85205687551&doi=10.37394%2f23207.2024.21.153&partnerID=40&md5=4eee5f910dda9e71d48590ba782580cb
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/36914
dc.identifier.volume21
dc.pagecount12
dc.publisherWorld Scientific and Engineering Academy and Societyen_US
dc.relation.ispartofAll Open Access; Gold Open Access
dc.sourceScopus
dc.sourcetitleWSEAS Transactions on Business and Economics
dc.titleEarnings Quality and Corporate Governance in Jordan: An Exploration in a Developing Market Contexten_US
dc.typeArticleen_US
dspace.entity.typePublication
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