国際会計研究ジャーナル

概要

The Impact a Financial Distress on the Earnings Management : Special Study around the Jordanian Financial Sector.

Bara'a Suliman Daoudieh

We discuss the financial distress in the Jordanian financial sector and the impact on profit management. we measure the financial distress through Altman z-score, which tests the strength of credit to measure the probability of corporate bankruptcy the Jones model was used to earnings management for the same financial period from 2001 to 2017, data used in the research were obtained from the published annual reports of all 44 financial companies listed on the ASE Which includes both banks and Diversified Financial Services. The results indicated the impact of financial distress on the earnings management.