Studies have reported limited explanatory power of earnings due to reasons that include low quality of earnings. Though earnings management is permitted within the financial reporting framework in many jurisdictions, its practices depending on the intention and aggressiveness may dovetail into...

Relative to the recent performance of the Jordanian economy, it can be argued that the private sector must be encouraged to increase investment levels. Indeed, the central idea behind the establishment of the Jordanian capital market in 1978 was to promote savings by activating and encouraging...