Eyad Hyasat | Al-Balqa Applied University (original) (raw)
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Papers by Eyad Hyasat
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
Reported earnings and their prediction is one of the most important factors that are relied upon ... more Reported earnings and their prediction is one of the most important factors that are relied upon in determining the value of various investments, given that the higher the earnings, the greater the possibility of distributing profits, and accordingly, stock prices are determined in the financial markets. This study aims to examine the impact of earnings management on the firm value of Jordanian industrial companies listed on the Amman Stock Exchange for 2015-2019. This study used discretionary accruals according to the modified Jones model to measure earnings management. Tobin’s Q as well is used as a proxy to firm value. Furthermore, this study used firm size, firm age, and leverage as control variables. In analyzing data, STATA is used. The results showed that earnings management has a negative but insignificant impact on firm value. On the other hand, leverage has a significant and negative effect on firm value. Firm age has a positive but insignificant effect on firm value. Firm...
WSEAS transactions on business and economics, Jul 22, 2022
The present study explored the impact of meeting the international financial reporting standards ... more The present study explored the impact of meeting the international financial reporting standards (IFRS) on the quality of financial reports in Jordanian construction companies. Those standards are represented in recognition, measurement, and disclosure). The descriptive-analytical approach was adopted by using a questionnaire. This questionnaire sheds light on the variables and dimensions of the present study. The population consists of all the auditors practicing the profession (407 auditors). A random sample was chosen from the population. It consists of 196 auditors. It was found that meeting the international financial reporting standards (IFRS) No. 15 has a significant impact on the quality of financial reports in Jordanian construction companies. The researcher of the present study recommends providing more attention to the disclosure of information about the revenues derived from the contracts in a manner separate from the other revenues. He recommends providing more attention to the disclosure of information about the derived assets, such as the contract costs. He recommends increasing the procedures taken for disclosing the data related to guidelines and the provisions applicable to customers and companies. He recommends showing more attention to meeting the international financial reporting standards (IFRS) No. 15 due to their positive impacts on the Jordanian construction companies.
Uncertain Supply Chain Management
The basic aim of the ongoing article is to examine the impact of social corporate responsibilitie... more The basic aim of the ongoing article is to examine the impact of social corporate responsibilities on the financial reporting quality of Jordanian manufacturing firms. For this purpose, data has been extracted from the top fifteen manufacturing companies by using corporate reports along with the Amman Stock Exchange from 2010 to 2020. The random effect model along with the generalized method of moment (GMM) has been executed for analysis purposes. The results revealed that social corporate responsibilities have positively impacted on the financial reporting quality of the Jordanian manufacturing firms. These findings have been guided to the regulators that they should provide the focus on the social corporate responsibilities that enhance the quality of financial reporting of the firm. The findings of the current study may be helpful for the manufacturing firm who wants to produce better quality of financial reporting along with the upcoming studies who want to investigate this area...
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
Reported earnings and their prediction is one of the most important factors that are relied upon ... more Reported earnings and their prediction is one of the most important factors that are relied upon in determining the value of various investments, given that the higher the earnings, the greater the possibility of distributing profits, and accordingly, stock prices are determined in the financial markets. This study aims to examine the impact of earnings management on the firm value of Jordanian industrial companies listed on the Amman Stock Exchange for 2015-2019. This study used discretionary accruals according to the modified Jones model to measure earnings management. Tobin’s Q as well is used as a proxy to firm value. Furthermore, this study used firm size, firm age, and leverage as control variables. In analyzing data, STATA is used. The results showed that earnings management has a negative but insignificant impact on firm value. On the other hand, leverage has a significant and negative effect on firm value. Firm age has a positive but insignificant effect on firm value. Firm...
WSEAS transactions on business and economics, Jul 22, 2022
The present study explored the impact of meeting the international financial reporting standards ... more The present study explored the impact of meeting the international financial reporting standards (IFRS) on the quality of financial reports in Jordanian construction companies. Those standards are represented in recognition, measurement, and disclosure). The descriptive-analytical approach was adopted by using a questionnaire. This questionnaire sheds light on the variables and dimensions of the present study. The population consists of all the auditors practicing the profession (407 auditors). A random sample was chosen from the population. It consists of 196 auditors. It was found that meeting the international financial reporting standards (IFRS) No. 15 has a significant impact on the quality of financial reports in Jordanian construction companies. The researcher of the present study recommends providing more attention to the disclosure of information about the revenues derived from the contracts in a manner separate from the other revenues. He recommends providing more attention to the disclosure of information about the derived assets, such as the contract costs. He recommends increasing the procedures taken for disclosing the data related to guidelines and the provisions applicable to customers and companies. He recommends showing more attention to meeting the international financial reporting standards (IFRS) No. 15 due to their positive impacts on the Jordanian construction companies.
Uncertain Supply Chain Management
The basic aim of the ongoing article is to examine the impact of social corporate responsibilitie... more The basic aim of the ongoing article is to examine the impact of social corporate responsibilities on the financial reporting quality of Jordanian manufacturing firms. For this purpose, data has been extracted from the top fifteen manufacturing companies by using corporate reports along with the Amman Stock Exchange from 2010 to 2020. The random effect model along with the generalized method of moment (GMM) has been executed for analysis purposes. The results revealed that social corporate responsibilities have positively impacted on the financial reporting quality of the Jordanian manufacturing firms. These findings have been guided to the regulators that they should provide the focus on the social corporate responsibilities that enhance the quality of financial reporting of the firm. The findings of the current study may be helpful for the manufacturing firm who wants to produce better quality of financial reporting along with the upcoming studies who want to investigate this area...