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Proposing conceptual framework for reducing earning management using ownership structure mechanism: Jordanian companies perspective


Alzoubi, Ebraheem Saleem Salem and Selamat, Mohamad Hisyam (2012) Proposing conceptual framework for reducing earning management using ownership structure mechanism: Jordanian companies perspective. Journal of Finance, Accounting and Management, 3 (2). pp. 58-78. ISSN 2153-2818

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Abstract

This paper evaluates as well as synthesizes the empirical studies results of the relationship between one mechanism of corporate governance and financial reporting quality (FRQ).The authors study one oversight mechanism that is ownership structure.For the mechanism, the authors recapitulate the links between variable monitoring effectiveness contribution and monitoring outcomes of FRQ namely earnings management (EM).The system arrangement affords synthesizing the empirical findings allegation, highlighting the mechanism of corporate governance role in improving FRQ. This probable synthesis inform regulators, board of directors and accountants who are apprehensive with enhancing the public and private corporations oversight in addition to decreasing managers and others the opportunities to engage in EM. The ownership structure components are insider managers, institutional investors, and block-holders that can improve the FRQ.

Item Type: Article
Uncontrolled Keywords: Ownership structure, corporate governance, earnings management, financial reporting quality.
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Mohamad Hisyam Selamat
Date Deposited: 17 Nov 2015 04:27
Last Modified: 20 Apr 2016 00:10
URI: http://repo.uum.edu.my/id/eprint/16202

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