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Title: | The Effect of Working Capital Efficiency on Earning Management in Jordanian Industrial Companies Listed on the Amman Stock Exchange: Empirical Study | Authors: | Mohammad Abdul-Hamid Ahmed Masa'deh Mohamad Yazis Bin Ali Mohd Adha Bin Ibrahim Nazratul Aina Binti Mohamad Anwar |
Keywords: | Working Capital Efficiency, Earning Management, Jordan | Issue Date: | 2023 | Publisher: | Fakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysia | Source: | Ahmed Masa’deh , M. A.-H., Ali, P. M. D. M. Y., Ibrahim , D. M. A., & Mohamad Anwar, D. N. A. (2023). The Effect of Working Capital Efficiency on Earning Management in Jordanian Industrial Companies Listed on the Amman Stock Exchange: Empirical Study. I-IECONS E-Proceedings, 10(1), 84–95. https://doi.org/10.33102/iiecons.v10i1.126 | Conference: | 10th International Islamic Economic System Conference 2023 (I-iECONS 2023) | Abstract: | This study aimed to find out the effect of working capital efficiency on earning management in Jordan. The study relied on the descriptive analytical approach. Where the study population consists of all Jordanian industrial companies listed on the Amman Stock Exchange for the period 2013-2022, which are 33 listed companies, and the collected data were analyzed through the STATA program. The results indicate that there is a significant effect between the working capital efficiency (Average Receivable Collection Period, Average Payable Period, Average Inventory Holding Period, Average Cash Cycle Period, Net Trading Cycle) on the earnings management of industrial companies listed on the Amman stock exchange. The findings of the study contribute to the literature on working capital management and earnings management and have important implications for the financial performance of firms in Jordan. Overall, working capital management is a crucial aspect of financial management for manufacturing firms in Jordan. Effective working capital management can help firms maintain their operations, manage their cash flow, and improve their financial performance, while also contributing to the development of the manufacturing sector and the economy as a whole. |
Description: | 10th INTERNATIONAL ISLAMIC ECONOMIC SYSTEM CONFERENCE 2023 (I-iECONS 2023) : “Sustainable Development through Innovative Economic Transformation” /Editors : Amalina Mursidi, Agoos Munalis Tahir, Suhaida Herni Suffarruddin, Norfhadzilawati Rahim, Murad Ali Ahmad Al-Zaqeba, Muhammad Iqmal Hisham Kamaruddin Conference Dates: August 14 2023 | Conference Location: Millennium Makkah Al Naseem Hotel Mecca Saudi Arabia Organized by Faculty of Economics and Muamalat |
URI: | https://epiiecons.usim.edu.my/index.php/eproceeding/article/view/126 https://oarep.usim.edu.my/jspui/handle/123456789/21776 |
ISSN: | 2805-4741 | DOI: | 10.33102/iiecons.v10i1.126 |
Appears in Collections: | 2023 I-iECONS |
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File | Description | Size | Format | |
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The Effect of Working Capital Efficiency on Earning Management in Jordanian Industrial Companies Listed on the Amman Stock Exchange Empirical Study.pdf | 425.12 kB | Adobe PDF | View/Open |
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