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The impact of earnings management process in share price Industrial Companies Public shareholding in Jordan | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 100, 2018, Pages 213-231 | ||
| Author | ||
| Imad Youssef Ahmed Sheikh | ||
| Abstract | ||
| 936/5000 One of the most professional and legal requirements on companies is a commitment to providing clean financial statements reflect the results of the real business and financial position, and this is what matters most to the users of the financial statements of the investors and lenders and creditors and government agencies but it is when you see some of the unsatisfactory results for some of the beneficiaries may be the company's management beautifying the financial statements to serve their objectives or goals of some users. From here earnings management idea that emerged in the eighties of the last century, the process appeared. It was at the time companies are exposed to the pressures on profit and profit maximization. And the concept of earnings management an important topic and the focus and the attention of accountants and auditors through a special recent years and focus significantly after the global crisis, which was one of the reasons is the manipulation of the financial statements and accounts to serve the internal or external purposes, by exploiting existing laws or ignore some or all of, and exploit their knowledge accounting rules to deal with the numbers shown in the company's accounts, has defined these creative accounting ((creative accounting. | ||
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