{"id":"https://openalex.org/W2562058725","doi":"https://doi.org/10.22495/cbv12i3art9","title":"Proposing a model for limiting earning management practices: The case of Jordanian listed firms","display_name":"Proposing a model for limiting earning management practices: The case of Jordanian listed firms","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2562058725","doi":"https://doi.org/10.22495/cbv12i3art9","mag":"2562058725"},"language":"en","primary_location":{"id":"doi:10.22495/cbv12i3art9","doi":"https://doi.org/10.22495/cbv12i3art9","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cbv12i3art9","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=8126&hash=ca597a2637c9d0329440380c92acaeb4823f7d26","source":{"id":"https://openalex.org/S2798767114","display_name":"Corporate Board role duties and composition","issn_l":"1810-8601","issn":["1810-8601","2312-2722"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Board role duties and composition","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://virtusinterpress.org/spip.php?action=telecharger&arg=8126&hash=ca597a2637c9d0329440380c92acaeb4823f7d26","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":[{"id":"https://openalex.org/I145019703","display_name":"Al-Zaytoonah University of Jordan","ror":"https://ror.org/04a5b0p13","country_code":"JO","type":"education","lineage":["https://openalex.org/I145019703"]},{"id":"https://openalex.org/I156983542","display_name":"Jordan University of Science and Technology","ror":"https://ror.org/03y8mtb59","country_code":"JO","type":"education","lineage":["https://openalex.org/I156983542"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Dea\u2019a Al-Deen Omar Al-Sraheen","raw_affiliation_strings":["Al-Zaytoonah University of Jordan, Faculty of Economics and Administrative Sciences. Department of Accounting, Jordan","Department of Computer and Information Systems, Jordan University of Science and Technology, Jordan"],"raw_orcid":"https://orcid.org/0000-0003-2809-8858","affiliations":[{"raw_affiliation_string":"Al-Zaytoonah University of Jordan, Faculty of Economics and Administrative Sciences. Department of Accounting, Jordan","institution_ids":["https://openalex.org/I145019703"]},{"raw_affiliation_string":"Department of Computer and Information Systems, Jordan University of Science and Technology, Jordan","institution_ids":["https://openalex.org/I156983542"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024644016","display_name":"Khalid Al\u2010Khatib","orcid":"https://orcid.org/0009-0006-7255-5349","observed_orcids":["https://orcid.org/0009-0006-7255-5349"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Khalid Alkhatib","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.5832,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.91954895,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"12","issue":"3","first_page":"81","last_page":"84"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0015999999595806003,"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/T12225","display_name":"Political Influence and Corporate Strategies","score":0.0003000000142492354,"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/earnings-management","display_name":"earnings management","score":0.9800000190734863},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.722000002861023},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.9879999756813049},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.734000027179718},{"id":"https://openalex.org/keywords/modified-jones-model","display_name":"modified Jones model","score":0.8600000143051147},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7929999828338623},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.7649999856948853},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7730000019073486},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.8769999742507935}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.7774251699447632},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7394031286239624},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7267900705337524},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6893343925476074},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6079686880111694},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5901685357093811},{"id":"https://openalex.org/C2778023678","wikidata":"https://www.wikidata.org/wiki/Q554403","display_name":"Duality (order theory)","level":2,"score":0.5740706920623779},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5649879574775696},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.5466053485870361},{"id":"https://openalex.org/C188198153","wikidata":"https://www.wikidata.org/wiki/Q1613840","display_name":"Limiting","level":2,"score":0.5251857042312622},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.520006000995636},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.4983699321746826},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4503100514411926},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.4295163154602051},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42828476428985596},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.36062538623809814},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2922310531139374},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27587729692459106},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1785287857055664},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12292858958244324},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.10227349400520325},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.09372341632843018},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09354901313781738},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0731499195098877},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C118615104","wikidata":"https://www.wikidata.org/wiki/Q121416","display_name":"Discrete mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22495/cbv12i3art9","doi":"https://doi.org/10.22495/cbv12i3art9","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cbv12i3art9","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=8126&hash=ca597a2637c9d0329440380c92acaeb4823f7d26","source":{"id":"https://openalex.org/S2798767114","display_name":"Corporate Board role duties and composition","issn_l":"1810-8601","issn":["1810-8601","2312-2722"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Board role duties and composition","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22495/cbv12i3art9","doi":"https://doi.org/10.22495/cbv12i3art9","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cbv12i3art9","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=8126&hash=ca597a2637c9d0329440380c92acaeb4823f7d26","source":{"id":"https://openalex.org/S2798767114","display_name":"Corporate Board role duties and composition","issn_l":"1810-8601","issn":["1810-8601","2312-2722"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Board role duties and composition","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2562058725.pdf","grobid_xml":"https://content.openalex.org/works/W2562058725.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W137951741","https://openalex.org/W1505230456","https://openalex.org/W1904553393","https://openalex.org/W1965155737","https://openalex.org/W2006122132","https://openalex.org/W2088039507","https://openalex.org/W2091304245","https://openalex.org/W2125348161","https://openalex.org/W2129468782","https://openalex.org/W2146711034","https://openalex.org/W2262187434","https://openalex.org/W2264643336","https://openalex.org/W3023160244","https://openalex.org/W3121391682","https://openalex.org/W3122048555","https://openalex.org/W3122470046","https://openalex.org/W3126107308","https://openalex.org/W4230336695","https://openalex.org/W4251060980"],"related_works":["https://openalex.org/W2117368369","https://openalex.org/W2915413292","https://openalex.org/W2896955256","https://openalex.org/W4408093754","https://openalex.org/W2903465530","https://openalex.org/W3198190276","https://openalex.org/W4205739007","https://openalex.org/W7166956097","https://openalex.org/W2560102203","https://openalex.org/W2345847798"],"abstract_inverted_index":{"The":[0,66,76],"key":[1],"objective":[2],"of":[3,58,121,130,139,141,154],"this":[4,32],"paper":[5],"is":[6,62,107],"to":[7,23,44,54,109,117,145],"propose":[8],"a":[9,80],"model":[10,48],"for":[11,71,136],"limiting":[12],"earning":[13,94],"management":[14],"practices":[15],"among":[16,86],"manufacturing":[17],"firms":[18],"in":[19,31,52],"Jordan.":[20],"In":[21],"order":[22,53],"do":[24],"so,":[25],"two":[26],"independent":[27,100],"variables":[28,101],"are":[29],"examined":[30],"paper,":[33],"namely,":[34],"political":[35,88,125],"influence":[36,89],"and":[37,82,90,93,143,149],"CEO":[38,91,144],"Duality.":[39],"Discretionary":[40],"total":[41],"accruals":[42],"according":[43],"the":[45,56,63,72,119,128,133,137,147,152],"modified":[46],"Jones":[47],"(1991)":[49],"was":[50],"used":[51],"estimate":[55],"level":[57],"earnings":[59,103],"management,":[60],"which":[61],"dependent":[64],"variable.":[65],"sample":[67],"comprised":[68],"64":[69],"companies":[70],"financial":[73],"year":[74],"2013.":[75],"results":[77],"suggest":[78],"that":[79,98],"positive":[81],"significant":[83],"association":[84],"existed":[85],"both":[87,99],"duality":[92],"management.":[95,104],"This":[96],"means":[97],"exacerbated":[102],"Further":[105],"research":[106],"required":[108],"determine":[110],"what":[111],"urgent":[112],"legislation":[113],"should":[114],"be":[115],"developed":[116],"restrict":[118],"presence":[120],"members":[122],"who":[123],"have":[124],"connections":[126],"on":[127],"board":[129],"directors.":[131],"Also,":[132],"need":[134],"exists":[135],"separation":[138],"roles":[140],"Chairman":[142],"ensure":[146],"independence":[148],"complying":[150],"with":[151],"requirements":[153],"corporate":[155],"governance.":[156]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-01-06T00:00:00"}
