Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market

M Abu Afifa, I Saleh, A Al-shoura… - International Journal of …, 2024‏ - emerald.com
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …

[PDF][PDF] Earnings management, ownership structure and the firm value: An empirical analysis

MOS Almari, SRS Weshah, MMA Saleh… - … and Decision Sciences, 2021‏ - academia.edu
There are always conflicts of interest between managers (agents) and owners (leaders), but
not necessarily the degree of disagreement. This is due to a conflict of interest or a division …

The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies

LTX Nguyen - Journal of Financial Reporting and Accounting, 2024‏ - emerald.com
Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …

Relationship of ethical leadership, organizational culture, corporate social responsibility and organizational performance: a test of two mediation models

WA Alkhadra, S Khawaldeh… - International Journal of …, 2023‏ - emerald.com
Purpose The sound leadership style can be indicative of organizational success and
explanatory of quality performance. Besides this, there are various factors that can impact …

Accounting information quality in the digital era–a perspective from ERP system adoption?

MA Afifa, I Saleh, HV Van - Global Knowledge, Memory and …, 2023‏ - emerald.com
Purpose Based on the technology acceptance model theory, this study aims to explore
whether perceived usefulness (PU), perceived ease of use (PE) and the availability to …

Mediating influence of earnings management in the nexus between audit quality and company value: New proof from Jordanian market

MM Abu Afifa, I Saleh, F Taqatqah - Accounting Research Journal, 2023‏ - emerald.com
Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings
management practices (EMP) and company value (CV), as well as the mediating role of …

Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan

MMA Afifa, IH Saleh, FF Haniah - Journal of Financial Reporting and …, 2021‏ - emerald.com
Purpose The purpose of this study is to look at the direct relationship between audit quality,
earnings management (EM) practices and company performance, as well as the indirect …

Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a develo** economy

MM Abu Afifa, M Saadeh - Journal of Financial Reporting and …, 2023‏ - emerald.com
Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …

Earnings management, earnings quality, board gender diversity and cost of equity capital: Evidence from an emerging market

I Saleh, MA Afifa, Z Al-Hawatmah… - Global Business …, 2022‏ - journals.sagepub.com
This study seeks to analyse the direct association between earnings management (EM),
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …

[PDF][PDF] Internal corporate governance mechanisms and earnings manipulation practices in MENA countries

I Saleh, MA Afifa, A Alkhawaja - Economic research-Ekonomska …, 2023‏ - hrcak.srce.hr
This study has the objective of examining how internal corporate governance mechanisms
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …