How to cite this paper
Al-Natsheh, N & Al-Okdeh, S. (2020). The impact of creative accounting methods on earnings per share.Management Science Letters , 10(4), 831-840.
Refrences
Acharya, V. V., & Lambrecht, B. M. (2015). A theory of income smoothing when insiders know more than outsiders. The Review of Financial Studies, 28(9), 2534-2574.
Ba’aj, Q. M. (2018), the impact of creative accounting methods on the accounting information quality: a field study on a sample of financial reports of companies listed in the Iraqi Stock Exchange, unpublished PhD dissertation, University of Neelain, Khartoum, Republic of Sudan.
Bora, J., & Saha, A. (2016). Investigation on the presence of income smoothing among nse-listed companies. IUP Journal of Accounting Research & Audit Practices, 15(1), 55.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting re-view, 79(4), 967-1010.
Jabbar, N. S. (2015), creative accounting methods and its impact on the reliability of financial data: a field study in a sample of Iraqi Public Companies. Al Ghari Journal of Economic and Administrative Sciences, 32(10), 263-238.
Hamada, R. (2010). Role of audit committees in limiting creative accounting practices. Damascus University Journal of Economic and Legal Sciences, 26(2).
Hatef, M., Al-Saadi, A., & Al Shawi, I. (2015). earnings management and its relation with earnings per share: applied study on a sample of industrial companies in the United Arab Emirates. Journal of Economic and Financial Research, 2(4).
Al-Hadi, A., Abdul-Hussein, M., & Abdullah, K. (2017). The impact of creative accounting methods on accounting infor-mation quality: a field study on the financial reports of companies listed in the Iraqi Stock Exchange. Journal of the Faculty of Administrative Sciences, 1.
Khattab, M.S.Y. (2012). Proposed framework for activating the role of corporate governance in limiting the use of some creative accounting methods: a field study on Saudi companies, Journal of Public Management, 52(2).
Matar, M. (2016). Financial and credit analysis, the practical methods, tools and uses. 4th ed., Wael Publishing House, Amman, Jordan.
Matar, M.N., & Halabi, A. N. (2014). earnings management methods and its impact on the reliability of published finan-cial statements of Jordanian Public Shareholding Companies, Erbid Journal of Research and Studies, 19(2).
Mostafa, W. (2017). The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt. Managerial Auditing Journal, 32(1), 50-74.
Naffaa, A.M. (2015). The impact of the Jordanian external auditor's commitment of the analytical procedures in reducing creative accounting practices: a field study, unpublished master thesis, Jerash University, Jordan.
Al-Khouri, A.F., & Shakhatra, M.Z. (2014). The use of income smoothing practices in the Jordanian Services Sector. The Jordanian Journal of Business Management, 10(4), University of Jordan, Amman, Jordan.
Al- Shammari, M.D. (2016). The impact of income smoothing on financial performance: applied study on Housing Bank for Trade and Finance, unpublished master thesis, Middle East University, Amman, Jordan.
Abdul Rahman, A., & Hashim, O. M. (2016). The impact of earnings management practices on financial performance evaluation: applied study on banks listed in Khartoum Stock Exchange. Journal of Economic Sciences, 17(2), Neelain University, Khartoum, Republic of Sudan.
Al-Qari, M.B.M. (2010). Creative accounting motivations and methods in the shareholding companies in Saudi Arabia, unpublished master thesis. King Abdulaziz University, Saudi Arabia.
Rahman, M. M., Moniruzzaman, M., & Sharif, M. J. (2013). Techniques, motives and controls of earnings manage-ment. International Journal of Information Technology and Business Management, 11(1), 22-34.
Schreiber-Gregory, D. N., & Jackson, H. M. (2017). Multicollinearity: what is it, why should we care, and how can it be controlled.
Ba’aj, Q. M. (2018), the impact of creative accounting methods on the accounting information quality: a field study on a sample of financial reports of companies listed in the Iraqi Stock Exchange, unpublished PhD dissertation, University of Neelain, Khartoum, Republic of Sudan.
Bora, J., & Saha, A. (2016). Investigation on the presence of income smoothing among nse-listed companies. IUP Journal of Accounting Research & Audit Practices, 15(1), 55.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting re-view, 79(4), 967-1010.
Jabbar, N. S. (2015), creative accounting methods and its impact on the reliability of financial data: a field study in a sample of Iraqi Public Companies. Al Ghari Journal of Economic and Administrative Sciences, 32(10), 263-238.
Hamada, R. (2010). Role of audit committees in limiting creative accounting practices. Damascus University Journal of Economic and Legal Sciences, 26(2).
Hatef, M., Al-Saadi, A., & Al Shawi, I. (2015). earnings management and its relation with earnings per share: applied study on a sample of industrial companies in the United Arab Emirates. Journal of Economic and Financial Research, 2(4).
Al-Hadi, A., Abdul-Hussein, M., & Abdullah, K. (2017). The impact of creative accounting methods on accounting infor-mation quality: a field study on the financial reports of companies listed in the Iraqi Stock Exchange. Journal of the Faculty of Administrative Sciences, 1.
Khattab, M.S.Y. (2012). Proposed framework for activating the role of corporate governance in limiting the use of some creative accounting methods: a field study on Saudi companies, Journal of Public Management, 52(2).
Matar, M. (2016). Financial and credit analysis, the practical methods, tools and uses. 4th ed., Wael Publishing House, Amman, Jordan.
Matar, M.N., & Halabi, A. N. (2014). earnings management methods and its impact on the reliability of published finan-cial statements of Jordanian Public Shareholding Companies, Erbid Journal of Research and Studies, 19(2).
Mostafa, W. (2017). The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt. Managerial Auditing Journal, 32(1), 50-74.
Naffaa, A.M. (2015). The impact of the Jordanian external auditor's commitment of the analytical procedures in reducing creative accounting practices: a field study, unpublished master thesis, Jerash University, Jordan.
Al-Khouri, A.F., & Shakhatra, M.Z. (2014). The use of income smoothing practices in the Jordanian Services Sector. The Jordanian Journal of Business Management, 10(4), University of Jordan, Amman, Jordan.
Al- Shammari, M.D. (2016). The impact of income smoothing on financial performance: applied study on Housing Bank for Trade and Finance, unpublished master thesis, Middle East University, Amman, Jordan.
Abdul Rahman, A., & Hashim, O. M. (2016). The impact of earnings management practices on financial performance evaluation: applied study on banks listed in Khartoum Stock Exchange. Journal of Economic Sciences, 17(2), Neelain University, Khartoum, Republic of Sudan.
Al-Qari, M.B.M. (2010). Creative accounting motivations and methods in the shareholding companies in Saudi Arabia, unpublished master thesis. King Abdulaziz University, Saudi Arabia.
Rahman, M. M., Moniruzzaman, M., & Sharif, M. J. (2013). Techniques, motives and controls of earnings manage-ment. International Journal of Information Technology and Business Management, 11(1), 22-34.
Schreiber-Gregory, D. N., & Jackson, H. M. (2017). Multicollinearity: what is it, why should we care, and how can it be controlled.