IDEAS home Printed from https://ideas.repec.org/a/ids/ijpqma/v42y2024i2p234-252.html
   My bibliography  Save this article

Does XBRL mediate the relationship between corporate governance quality and earnings management? Evidence from Jordan

Author

Listed:
  • Mohammad Naser Hamdan
  • Safaa Alsmadi
  • Zaid Jaradat

Abstract

The impact of XBRL usage on the relationship between corporate governance quality and earning management practices was examined in this study. A questionnaire was prepared and used to gather data from 143 ASE-listed companies that cooperated in receiving the study instrument. The results show a negative linkage between board of directors and audit committee characteristics, and earnings management. Thus, board of directors and audit committee could effectively curtail earnings management practices. Further, XBRL usage does not mediate the relationship between audit committee and board of directors, and earnings management. As a result, appropriate infrastructure should be provided to XBRL providers, while training should be provided to XBRL users, to assure effective XBRL implementation.

Suggested Citation

  • Mohammad Naser Hamdan & Safaa Alsmadi & Zaid Jaradat, 2024. "Does XBRL mediate the relationship between corporate governance quality and earnings management? Evidence from Jordan," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 42(2), pages 234-252.
  • Handle: RePEc:ids:ijpqma:v:42:y:2024:i:2:p:234-252
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=139157
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpqma:v:42:y:2024:i:2:p:234-252. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=177 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.