公司可持续发展信息披露是否缓解了盈余管理:来自约旦的实证证据

Ahmad Yuosef Alodat, Hamzeh Al Amosh, Osamah Alorayni, Saleh F. A. Khatib
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引用次数: 0

摘要

本文旨在研究约旦背景下可持续性披露实践与盈余管理之间的关系。基于对日月光交易所上市的66家非金融类公司的分析,时间跨度为2017-2020年。研究结果表明,公司遵守可持续性披露可以改善其道德行为,从而限制盈余管理实践并提高其财务报表的可靠性。研究结果对监管机构、企业高管、从业人员、政策制定者、高层管理人员和商业伙伴都有启示意义。更多的企业可持续发展实践提供了更可靠的信息和更可持续的经济绩效。据作者所知,这是第一个研究约旦公司可持续性披露程度与盈余管理之间关系的研究。此外,本文还使用了两个盈余管理模型,为现有文献增加了价值。
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Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan

This paper aims to investigate the relationship between sustainability disclosure practices and earnings management in the Jordanian context. Based on an analysis of 66 non-financial firms listed on ASE, spanning the period of 2017–2020. The findings revealed that companies' compliance with the disclosure of sustainability improves their ethical behavior, which limits earnings management practices and increases the reliability of their financial statements. The findings have implications for regulators, corporate executives, practitioners, policymakers, top management, and business partners. More corporate sustainability practices present more trustworthy information and more sustainable performance of the economic. To the best of the authors’ knowledge, this is the first study to examine the relationship between the extent of sustainability disclosure and earnings management in Jordanian firms. Moreover, two models were used for earnings management, which adds value to the existing literature.

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来源期刊
CiteScore
4.80
自引率
11.10%
发文量
32
期刊介绍: The International Journal of Disclosure and Governance publishes a balance between academic and practitioner perspectives in law and accounting on subjects related to corporate governance and disclosure. In its emphasis on practical issues, it is the only such journal in these fields. All rigorous and thoughtful conceptual papers are encouraged. To date, International Journal of Disclosure and Governance has published articles by a former general counsel and a former commissioner of the SEC, practitioners from Cleary Gottlieb, Skadden Arps, Wachtell Lipton, and Latham & Watkins as well as articles by academics from Harvard, Yale and NYU. The readership of the journal includes lawyers, accountants, and corporate directors and managers.
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