Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)
This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2137955 |
| _version_ | 1811334280420261888 |
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| author | Mohammad Ahmad Alqam Walid Omar Owais Haitham Yousef Ali Yaser Mohd Hamshari |
| author_facet | Mohammad Ahmad Alqam Walid Omar Owais Haitham Yousef Ali Yaser Mohd Hamshari |
| author_sort | Mohammad Ahmad Alqam |
| collection | DOAJ |
| description | This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms and 287 analytical units. Descriptive statistics and moderated regression were used. The findings showed that financial ratios affect the quality of earnings. Governance strategies can affect earnings quality along with financial ratios. The result of this study recommended that future researchers use a combination of methods to check the financial statement data. In addition, this study suggested that to get managers to smooth out their earnings; managers should have more control over financial ratios. |
| first_indexed | 2024-04-13T17:06:27Z |
| format | Article |
| id | doaj.art-bb53856c1047444c80517675e20bbd36 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-04-13T17:06:27Z |
| publishDate | 2022-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-bb53856c1047444c80517675e20bbd362022-12-22T02:38:28ZengTaylor & Francis GroupCogent Business & Management2331-19752022-12-019110.1080/23311975.2022.2137955Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)Mohammad Ahmad Alqam0Walid Omar Owais1Haitham Yousef Ali2Yaser Mohd Hamshari3College of Administrative and Financial Sciences Accounting Department, University of Petra, Amman, JordanCollege of Financial and Managerial Sciences Accounting and Accounting Information System Department, Al-Balqa Applied University, Amman, JordanCollege of Administrative and Financial Sciences Accounting Department, University of Petra, Amman, JordanCollege of Administrative and Financial Sciences Accounting Department, University of Petra, Amman, JordanThis study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms and 287 analytical units. Descriptive statistics and moderated regression were used. The findings showed that financial ratios affect the quality of earnings. Governance strategies can affect earnings quality along with financial ratios. The result of this study recommended that future researchers use a combination of methods to check the financial statement data. In addition, this study suggested that to get managers to smooth out their earnings; managers should have more control over financial ratios.https://www.tandfonline.com/doi/10.1080/23311975.2022.2137955earning qualityfinancial ratiogovernance mechanismmoderated regression analysis |
| spellingShingle | Mohammad Ahmad Alqam Walid Omar Owais Haitham Yousef Ali Yaser Mohd Hamshari Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) Cogent Business & Management earning quality financial ratio governance mechanism moderated regression analysis |
| title | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
| title_full | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
| title_fullStr | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
| title_full_unstemmed | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
| title_short | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
| title_sort | earnings quality determinants in the jordanian service sector the financial crisis during corona crisis |
| topic | earning quality financial ratio governance mechanism moderated regression analysis |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2137955 |
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