Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan
This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies in the study population, which are 38 compani...
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Format: | Article |
Language: | English |
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LLC "CPC "Business Perspectives"
2019-12-01
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Series: | Banks and Bank Systems |
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Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12832/BBS_2019_04_Al-Othman.pdf |