{"id":"https://openalex.org/W2095042189","doi":"https://doi.org/10.5296/ijafr.v4i1.5661","title":"The Influence of Corporate Ownership Structure and Board Members\u2019 Skills on the Accounting Conservatism: Evidence from Non-Financial Listed Firms in Amman Stock Exchange","display_name":"The Influence of Corporate Ownership Structure and Board Members\u2019 Skills on the Accounting Conservatism: Evidence from Non-Financial Listed Firms in Amman Stock Exchange","publication_year":2014,"publication_date":"2014-05-14","ids":{"openalex":"https://openalex.org/W2095042189","doi":"https://doi.org/10.5296/ijafr.v4i1.5661","mag":"2095042189"},"language":"en","primary_location":{"id":"doi:10.5296/ijafr.v4i1.5661","doi":"https://doi.org/10.5296/ijafr.v4i1.5661","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5661","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5661/5113","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5661/5113","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048862234","display_name":"Dea\u2019a Al-Deen Omar Al-Sraheen","orcid":"https://orcid.org/0000-0003-2809-8858","observed_orcids":["https://orcid.org/0000-0003-2809-8858"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dea\u2019a Al-Deen Omar Al-Sraheen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004847830","display_name":"Faudziah Hanim Fadzil","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Faudziah Hanim Bt Fadzil","raw_affiliation_strings":["(OYA) Graduate School of Business Universiti Utara Malaysia","Collage of Business, School of Accountancy Universiti Utara Malaysia","Collage of Business, Universiti Utara Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"(OYA) Graduate School of Business Universiti Utara Malaysia","institution_ids":["https://openalex.org/I94625822"]},{"raw_affiliation_string":"Collage of Business, School of Accountancy Universiti Utara Malaysia","institution_ids":["https://openalex.org/I94625822"]},{"raw_affiliation_string":"Collage of Business, Universiti Utara Malaysia","institution_ids":["https://openalex.org/I94625822"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060179406","display_name":"Syed Ismail","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Syed Soffian Bin Syed Ismail","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.9309,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96960206,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"1","first_page":"177","last_page":"177"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.996999979019165},{"id":"https://openalex.org/keywords/corporate-ownership-structure","display_name":"corporate ownership structure","score":0.8849999904632568},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.8289999961853027},{"id":"https://openalex.org/keywords/family-ownership","display_name":"family ownership","score":0.996999979019165},{"id":"https://openalex.org/keywords/board-financial-expertise","display_name":"board financial expertise","score":0.8489999771118164},{"id":"https://openalex.org/keywords/board-tenure","display_name":"board tenure","score":0.968999981880188},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9390000104904175},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.949999988079071},{"id":"https://openalex.org/keywords/non-financial-listed-companies","display_name":"non-financial listed companies","score":0.8740000128746033},{"id":"https://openalex.org/keywords/amman-stock-exchange","display_name":"Amman Stock Exchange","score":0.7829999923706055},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.7490000128746033}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.864459753036499},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7486271858215332},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7387715578079224},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.714337944984436},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.7076073884963989},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.543847382068634},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26828306913375854},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1250077486038208},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08219292759895325},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5296/ijafr.v4i1.5661","doi":"https://doi.org/10.5296/ijafr.v4i1.5661","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5661","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5661/5113","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5296/ijafr.v4i1.5661","doi":"https://doi.org/10.5296/ijafr.v4i1.5661","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5661","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5661/5113","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2095042189.pdf","grobid_xml":"https://content.openalex.org/works/W2095042189.grobid-xml"},"referenced_works_count":91,"referenced_works":["https://openalex.org/W156977812","https://openalex.org/W196256792","https://openalex.org/W216832231","https://openalex.org/W350584172","https://openalex.org/W639176784","https://openalex.org/W1485535210","https://openalex.org/W1492155385","https://openalex.org/W1496020752","https://openalex.org/W1499369884","https://openalex.org/W1503272365","https://openalex.org/W1550980052","https://openalex.org/W1563912700","https://openalex.org/W1587209496","https://openalex.org/W1597724998","https://openalex.org/W1773500516","https://openalex.org/W1965155737","https://openalex.org/W1971731449","https://openalex.org/W1990795063","https://openalex.org/W1991795148","https://openalex.org/W1996463285","https://openalex.org/W1997012386","https://openalex.org/W2010195654","https://openalex.org/W2016965215","https://openalex.org/W2022133254","https://openalex.org/W2028407599","https://openalex.org/W2029119498","https://openalex.org/W2033076206","https://openalex.org/W2050201295","https://openalex.org/W2052450293","https://openalex.org/W2054816318","https://openalex.org/W2054878768","https://openalex.org/W2055418603","https://openalex.org/W2055467342","https://openalex.org/W2067290353","https://openalex.org/W2068155429","https://openalex.org/W2068416123","https://openalex.org/W2069420381","https://openalex.org/W2078466926","https://openalex.org/W2084647474","https://openalex.org/W2086440694","https://openalex.org/W2086814404","https://openalex.org/W2088913158","https://openalex.org/W2090650059","https://openalex.org/W2092021526","https://openalex.org/W2100821217","https://openalex.org/W2108377819","https://openalex.org/W2116955982","https://openalex.org/W2119269821","https://openalex.org/W2126446008","https://openalex.org/W2131538393","https://openalex.org/W2135241016","https://openalex.org/W2140662150","https://openalex.org/W2144172713","https://openalex.org/W2147662694","https://openalex.org/W2147744389","https://openalex.org/W2165750736","https://openalex.org/W2166359609","https://openalex.org/W2167700958","https://openalex.org/W2171983833","https://openalex.org/W2188695662","https://openalex.org/W2234473020","https://openalex.org/W2264785886","https://openalex.org/W2268712472","https://openalex.org/W2606343591","https://openalex.org/W2752617332","https://openalex.org/W3121170839","https://openalex.org/W3121620818","https://openalex.org/W3121951548","https://openalex.org/W3122178747","https://openalex.org/W3122295296","https://openalex.org/W3122300128","https://openalex.org/W3122489987","https://openalex.org/W3122795369","https://openalex.org/W3122859634","https://openalex.org/W3123372730","https://openalex.org/W3123435704","https://openalex.org/W3124112088","https://openalex.org/W3124738339","https://openalex.org/W3125059406","https://openalex.org/W3125215200","https://openalex.org/W3125303042","https://openalex.org/W3125441856","https://openalex.org/W3125478915","https://openalex.org/W3125775546","https://openalex.org/W3125846173","https://openalex.org/W3126107308","https://openalex.org/W4229804319","https://openalex.org/W4239883852","https://openalex.org/W4251623583","https://openalex.org/W4252449759","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4293394287","https://openalex.org/W2125348161","https://openalex.org/W137951741","https://openalex.org/W6979703964","https://openalex.org/W2623175921","https://openalex.org/W2004575089","https://openalex.org/W2962579249","https://openalex.org/W4414009385","https://openalex.org/W2793424994","https://openalex.org/W2982775734"],"abstract_inverted_index":{"The":[0,28],"purpose":[1],"of":[2,11,21,24,36,56,81,126,145,162,174,202],"the":[3,9,19,33,46,50,54,76,79,82,123,143,149,159,172],"current":[4],"study":[5,180,203],"is":[6,204],"to":[7,122,129,170],"examine":[8],"influence":[10,55],"ownership":[12,58,102],"structure":[13,59],"and":[14,60,96,103,114,147],"board":[15,61,83,104,112,115],"members\u2019":[16],"skills":[17,62],"in":[18,98,141,155,165,168,192,196],"practice":[20],"accounting":[22,64,188],"conservatism":[23,65,77,146,189],"Jordanian":[25,38,166],"listed":[26,39],"firms.":[27],"data":[29],"were":[30,66,71,94,107,118],"obtained":[31],"from":[32],"annual":[34],"reports":[35],"116":[37],"firms":[40],"for":[41,184],"year":[42],"2011.":[43],"By":[44],"using":[45],"multiple":[47,84,116],"regression":[48],"analysis,":[49],"results":[51,132],"show":[52],"that":[53,134],"corporate":[57,135,163],"on":[63,187],"somewhat":[67],"varied.":[68],"All":[69],"variables":[70],"a":[72,138],"positive":[73],"relationship":[74,89],"with":[75,78,90],"exception":[80],"directorship":[85],"which":[86],"has":[87],"negative":[88],"conservatism.":[91],"Five":[92],"hypotheses":[93],"developed":[95],"offered":[97],"this":[99,179,200],"paper,":[100],"institutional":[101],"financial":[105,175],"expertise":[106],"supported,":[108],"while":[109],"family":[110],"ownership,":[111],"tenure":[113],"directorships":[117],"not":[119,190],"supported":[120],"due":[121],"higher":[124],"level":[125,144],"P-value":[127],"compared":[128],"0.05.":[130],"These":[131],"refer":[133],"governance":[136,164],"plays":[137],"vital":[139],"role":[140,161],"enhancing":[142],"reducing":[148],"agency":[150],"conflict.":[151],"Further,":[152],"regulators":[153],"bodies":[154],"Jordan":[156],"should":[157],"increase":[158],"effectiveness":[160],"companies":[167],"order":[169],"enhance":[171],"quality":[173],"reports.":[176],"In":[177],"addition,":[178],"opens":[181],"up":[182],"avenues":[183],"more":[185],"studies":[186],"only":[191],"Jordan,":[193],"but":[194],"also":[195],"other":[197],"countries":[198],"where":[199],"area":[201],"lacking.":[205]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
