The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran
The current research aims at providing evidence concerning the influence of surplus free cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings management practices in Jordan. The results, based on a sample of all non-financial companies that were listed on the Amman Sto...
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Format: | Article |
Language: | English |
Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam,
2020-04.
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Subjects: | |
Online Access: | Get fulltext View Fulltext in UiTM IR |