학술논문
Ownership Structure, Earnings Manipulation, and Organizational Performance: The Case of Jordanian Insurance Organizations
이용수 0
- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Raed ALQIREM Malik ABU AFIFA Isam SALEH Fadi HANIAH
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.12, 293~308쪽, 전체 16쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2020.12.30
무료
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국문 초록
영문 초록
This study aims to investigate the direct relationship between ownership structure, earnings manipulation, and organizational performance, and then examine the mediating effect of earnings manipulation in the relationship between ownership structure and organizational performance. This study collected and analyzed secondary data published in financial reports related to all insurance organizations listed in the Jordanian market during the study period (from 2009 until 2018). A panel data analysis was conducted, giving a total of 200 observations. The findings of this study concluded that ownership concentration, foreign ownership, and organization size affect organizational performance proxied by ROA, ROE, and EPS, more specifically, ownership concentration and organization size have a positive effect, whereas foreign ownership has a negative effect. At the same time, board of director ownership, organizational ownership, and CEO compensation did not affect organizational performance. Next, the board of director ownership, ownership concentration, foreign ownership, and CEO compensation affect earnings manipulation separately. In addition, earnings manipulation positively affects organizational performance proxied by ROA, ROE and EPS. This means that the higher the earnings manipulation is, the higher the organizational performance is. Finally, earnings manipulation mediates the relationship between ownership concentration and foreign ownership of ownership structure, and organizational performance.
목차
1. Introduction
2. Literature Review and Hypotheses
3. Research Methodology
4. Data Analysis and Testing
5. Conclusion
6. Implications
References
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