{"id":"https://openalex.org/W2201811467","doi":null,"title":"The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan","display_name":"The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan","publication_year":2015,"publication_date":"2015-12-23","ids":{"openalex":"https://openalex.org/W2201811467","mag":"2201811467"},"language":"en","primary_location":{"id":"mag:2201811467","doi":null,"is_oa":true,"landing_page_url":"https://journals.ju.edu.jo/JJBA/article/view/9414","pdf_url":null,"source":{"id":"https://openalex.org/S2764969724","display_name":"Jordan Journal of Business Administration","issn_l":"1815-8633","issn":["1815-8633","2308-6149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jordan Journal of Business Administration","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.ju.edu.jo/JJBA/article/view/9414","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037243935","display_name":"Abdel Razeg Abdel Monsif Azzoz","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdel Razeg Abdel Monsif Azzoz","raw_affiliation_strings":["1Vice President, Projects Management, Global Electricity Services Co, Tripoli, Libya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"1Vice President, Projects Management, Global Electricity Services Co, Tripoli, Libya","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081672106","display_name":"Basheer Ahmad Khamees","orcid":"https://orcid.org/0000-0003-2083-577X","observed_orcids":["https://orcid.org/0000-0003-2083-577X"]},"institutions":[{"id":"https://openalex.org/I114972647","display_name":"University of Jordan","ror":"https://ror.org/05k89ew48","country_code":"JO","type":"education","lineage":["https://openalex.org/I114972647"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Basheer Ahmad Khamees","raw_affiliation_strings":["Univ. of Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Univ. of Jordan","institution_ids":["https://openalex.org/I114972647"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.4048,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.94987282,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"12","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9916999936103821,"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":0.9916999936103821,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.007499999832361937,"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"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9739999771118164},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/audit-committee-size","display_name":"audit committee size","score":0.7289999723434448},{"id":"https://openalex.org/keywords/audit-committee-activity","display_name":"audit committee activity","score":0.9409999847412109},{"id":"https://openalex.org/keywords/audit-committee-composition","display_name":"audit committee composition","score":0.7099999785423279},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9200000166893005},{"id":"https://openalex.org/keywords/board-composition","display_name":"board composition","score":0.7279999852180481},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.8360000252723694}],"concepts":[{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.7027336955070496},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6841084361076355},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6644497513771057},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6425671577453613},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5448354482650757},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5345963835716248},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4140603244304657},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.38509392738342285},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12217238545417786},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.05859974026679993},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2201811467","doi":null,"is_oa":true,"landing_page_url":"https://journals.ju.edu.jo/JJBA/article/view/9414","pdf_url":null,"source":{"id":"https://openalex.org/S2764969724","display_name":"Jordan Journal of Business Administration","issn_l":"1815-8633","issn":["1815-8633","2308-6149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jordan Journal of Business Administration","raw_type":null}],"best_oa_location":{"id":"mag:2201811467","doi":null,"is_oa":true,"landing_page_url":"https://journals.ju.edu.jo/JJBA/article/view/9414","pdf_url":null,"source":{"id":"https://openalex.org/S2764969724","display_name":"Jordan Journal of Business Administration","issn_l":"1815-8633","issn":["1815-8633","2308-6149"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jordan Journal of Business Administration","raw_type":null},"sustainable_development_goals":[{"score":0.46149998903274536,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":46,"referenced_works":["https://openalex.org/W1163122084","https://openalex.org/W1547044736","https://openalex.org/W1606674100","https://openalex.org/W1701256005","https://openalex.org/W1907498074","https://openalex.org/W1975788149","https://openalex.org/W1978373036","https://openalex.org/W1980116391","https://openalex.org/W1985979870","https://openalex.org/W1986187321","https://openalex.org/W2011869228","https://openalex.org/W2045889215","https://openalex.org/W2067171170","https://openalex.org/W2068937618","https://openalex.org/W2071892020","https://openalex.org/W2074132263","https://openalex.org/W2074200292","https://openalex.org/W2075288496","https://openalex.org/W2077300573","https://openalex.org/W2080301675","https://openalex.org/W2099199959","https://openalex.org/W2107269898","https://openalex.org/W2108377819","https://openalex.org/W2117368369","https://openalex.org/W2126446008","https://openalex.org/W2131136597","https://openalex.org/W2142285396","https://openalex.org/W2145263053","https://openalex.org/W2150804913","https://openalex.org/W2157720167","https://openalex.org/W2160338020","https://openalex.org/W2162012454","https://openalex.org/W2167175870","https://openalex.org/W2268712472","https://openalex.org/W2291611063","https://openalex.org/W2331293017","https://openalex.org/W3122313043","https://openalex.org/W3122538207","https://openalex.org/W3122547505","https://openalex.org/W3122795369","https://openalex.org/W3123222474","https://openalex.org/W3124041048","https://openalex.org/W3124112088","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3125693224"],"related_works":["https://openalex.org/W2558259673","https://openalex.org/W2990541940","https://openalex.org/W3203870294","https://openalex.org/W2416515252","https://openalex.org/W6957981378","https://openalex.org/W3152927371","https://openalex.org/W7110782453","https://openalex.org/W4402870965","https://openalex.org/W2990555077","https://openalex.org/W3132440964"],"abstract_inverted_index":{"\u062a\u0628\u062d\u062b":[0,45],"\u0647\u0630\u0647":[1,42],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,14,43],"\u062a\u062c\u0631\u064a\u0628\u064a\u0627":[3],"\u062a\u0623\u062b\u064a\u0631":[4],"\u062e\u0635\u0627\u0626\u0635":[5,47],"\u062d\u0648\u0643\u0645\u0629":[6,48,87],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[7,17,26,49,131],"\u0639\u0644\u0649":[8,53,58,108],"\u062c\u0648\u062f\u0629":[9,54,104,125],"\u0627\u0644\u0623\u0631\u0628\u0627\u062d":[10,55,60,105,107,126],"\u0648\u0625\u062f\u0627\u0631\u0629":[11,106,127],"\u0627\u0644\u0623\u0631\u0628\u0627\u062d.":[12,128],"\u0639\u064a\u0646\u0629":[13],"\u0634\u0645\u0644\u062a":[15],"\u062c\u0645\u064a\u0639":[16],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[18,132],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[19],"\u0641\u064a":[20,33,146],"\u0628\u0648\u0631\u0635\u0629":[21,34],"\u0639\u0645\u0627\u0646,":[22],"\u0648\u0642\u062f":[23],"\u0628\u0644\u063a":[24],"\u0639\u062f\u062f":[25,65,75,113,135],"73":[27],"\u0634\u0631\u0643\u0629.":[28],"\u0648\u0647\u064a":[29],"\u0627\u0644\u062a\u064a":[30,51],"\u0643\u0627\u0646\u062a":[31],"\u0645\u062f\u0631\u062c\u0629":[32],"\u0639\u0645\u0627\u0646":[35],"\u0645\u0646":[36,97,124,148],"\u0639\u0627\u0645":[37,40],"2007":[38],"\u0625\u0644\u0649":[39],"2012.":[41],"\u0623\u0633\u0627\u0633\u0627":[44],"\u0639\u0646":[46],"\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629":[50],"\u062a\u0624\u062b\u0631":[52],"\u0648\u062a\u0624\u062b\u0631":[56],"\u0623\u064a\u0636\u0627":[57],"\u0625\u062f\u0627\u0631\u0629":[59],"\u0644\u0644\u0634\u0631\u0643\u0627\u062a":[61],"\u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629.":[62],"\u062a\u0645":[63,95],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[64],"\u0623\u0639\u0636\u0627\u0621":[66,76,136],"\u0645\u062c\u0644\u0633":[67,73,137,149],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c":[68,74,138],"\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629":[69],"\u0644\u0644\u0631\u0626\u064a\u0633":[70],"\u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u060c":[71],"\u0645\u0643\u0648\u0646\u0627\u062a":[72,79],"\u0644\u062c\u0646\u0629":[77,80,83,115,118],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c":[78],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642":[81,84,116,119],"\u0648\u0646\u0634\u0627\u0637":[82,117],"\u0644\u0642\u064a\u0627\u0633":[85],"\u0627\u0644\u062e\u0635\u0627\u0626\u0635":[86],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a.":[88],"\u0627\u0644\u0642\u064a\u0645\u0629":[89],"\u0627\u0644\u0645\u0637\u0644\u0642\u0629":[90],"\u0648\u0627\u0634\u0627\u0631\u0629":[91],"\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a":[92],"\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629\u060c":[93],"\u0648\u0627\u0644\u062a\u064a":[94],"\u062d\u0633\u0627\u0628\u0647\u0627":[96],"\u062e\u0644\u0627\u0644":[98],"\u0646\u0645\u0648\u0630\u062c":[99],"\u062c\u0648\u0646\u0632":[100],"\u0627\u0644\u0645\u0639\u062f\u0644\u060c":[101],"\u0627\u0633\u062a\u062e\u062f\u0645\u062a":[102],"\u0644\u062a\u0642\u062f\u064a\u0631":[103],"\u0627\u0644\u062a\u0648\u0627\u0644\u064a.":[109],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[110],"\u0627\u0638\u0647\u0631\u062a":[111],"\u0623\u0646":[112],"\u0627\u0636\u0627\u0621":[114],"\u0644\u062f\u064a\u0647\u0645\u0627":[120],"\u0639\u0644\u0627\u0642\u0629":[121],"\u0645\u0639":[122],"\u0643\u0644":[123,147],"\u0627\u0648\u0635\u064a":[129],"\u0627\u0644\u0628\u0627\u062d\u062b":[130],"\u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629":[133],"\u0628\u062a\u0642\u0644\u064a\u0644":[134],"\u0648":[139],"\u062a\u0639\u062f\u064a\u0644":[140],"\u0646\u0633\u0628\u0629":[141],"\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646":[142],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646":[143],"\u0648\u063a\u064a\u0631":[144],"\u062a\u0646\u0641\u064a\u0630\u064a":[145],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[150],"\u0648\u0644\u062c\u0646\u0629":[151],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642.":[152]},"counts_by_year":[{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}