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The effect of earnings management on financial performance in industrial companies listed in Amman Stock Exchange

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  • Sanaa N. Maswadeh

Abstract

The present study was aimed at finding out the effect of earnings management on financial performance measured by return on assets and economic value added, in the light of the existence of the control variables (company size and debt ratio) in industrial companies listed in Amman Stock Exchange. In order to achieve the objectives of this study, the quantitative approach was adopted using the financial statements of industrial companies listed in Amman Stock Exchange during the period from 2010 to 2017. The multiple linear regression model was utilised to test the hypotheses of the study. The findings revealed that earnings management has a statistically significant negative effect on financial performance measured by return on assets (ROA) and economic value added (EVA).

Suggested Citation

  • Sanaa N. Maswadeh, 2026. "The effect of earnings management on financial performance in industrial companies listed in Amman Stock Exchange," International Journal of Business Innovation and Research, Inderscience Enterprises Ltd, vol. 39(4), pages 458-473.
    • Handle: RePEc:ids:ijbire:v:39:y:2026:i:4:p:458-473
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