Capital Structure Effect on the Practices of Earnings Management Phenomenon? The Evidence of Listed Firms in Abu Dhabi Securities Exchange

Obeidat, Mohammed Ibrahim Sultan

doi:10.5296/ajfa.v8i2.10198

Cited by 3 publications

(2 citation statements)

References 14 publications

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“…The use of effective and efficient accounts receivable management practices affects the company's performance (Duru et al, 2014;Obeidat and Jawabri, 2016) . This is further supported by Ruichao (2013) who argue that debt plays an important role in managing working capital because deferring bill payments is one of the tools for management to have access to cheap sources of financing.…”

Section: Receivable Management In Working Capital Management Has a Po...mentioning

confidence: 99%

Working Capital Efficiency and Ict Strategy Towards Sme's Success Post Pandemic

Munir,

Prajawati,

2023

EKUITAS (Jurnal Ekonomi dan Keuangan)

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Resource efficiency is closely related to working capital management. Combined with professional experience, a small business must be able to develop daily activities that support the achievement of the goals and objectives set in the plan. For survival, the use of ICT becomes a priority. This study aims to identify working capital efficiency improvement strategies needed to respond to the impact of the ongoing pandemic on SMEs by leveraging ICT to improve the performance of SMEs in Batu City. This research using a quantitative research approach. The sample of respondents in this study was 100 SME’s in Batu City. This study produced several conclusions, including cash management which has a significant and positive effect on continuance intention. Receivable management, inventory management has a significant and positive effect on the success of MSMEs. ICT Implementation is proven to be able to strengthen the relationship between receivable management and the success of SME’s and ICT Implementation is proven to be able to strengthen the relationship between inventory management and the success of SME’s.

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Section: Receivable Management In Working Capital Management Has a Po...mentioning

confidence: 99%

Working Capital Efficiency and Ict Strategy Towards Sme's Success Post Pandemic

Munir,

Prajawati,

2023

EKUITAS (Jurnal Ekonomi dan Keuangan)

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“…The study findings indicate that both discretionary accruals and firm size are positively related to the capital structure while profitability measured by return on assets (ROA) is negatively correlated with debt ratio. Obeidat (2016) examined the effect of capital structure on earnings management, using a sample consisting of 29 firms out of the 83 firms listed in the Abu Dhabi Securities Exchange over the 4 years (2012)(2013)(2014)(2015). The study shows that leverage is significantly and positively associated with earnings management practices.…”

Section: Literature Reviewmentioning

confidence: 99%

The Association Between Earnings Management and Capital Structure: An Empirical Study on Jordanian Firms Listed in Amman Stock Exchange

Al-Mohareb¹,

Alkhalaileh

2019

IJEFI

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The purpose of this study is to investigate the association between earnings management, measured by the absolute unexpected accruals and the firm's capital structure. The study sample consists of 44 manufacturing Jordanian firms listed in the Amman Stock Exchange during the 5 years (2008)(2009)(2010)(2011)(2012), a total of 220 (firm-year) observations. The study provides evidence supporting the hypothesized association between capital structure and the absolute unexpected accruals. Consistent with most prior related studies' results, findings indicate a statistically positive association between earnings management and a firm's financial leverage which is used as a proxy of the firm capital structure. This result hold for one measure of financial leverage (long-term-debt to equity ratio). However, when we use alternative leverage measure (total debt to assets ratio) as a capital structure proxy, the association between earnings management and leverage remains positive but statistically insignificant at the conventional level. Consistent with most related prior studies' findings, the empirical evidence also shows that capital structure is negatively associated with profitability return on equity and positively related to firm size. The regression coefficients on both variables are statistically significant at the conventional level. Also, both external financing and investment opportunities, are positively and significantly associated with capital structure.

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The impact of leverage on accrual-based earnings management: The case of listed French firms

Lazzem¹,

Jilani²

2018

Research in International Business and Finance

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Capital Structure Effect on the Practices of Earnings Management Phenomenon? The Evidence of Listed Firms in Abu Dhabi Securities Exchange

Cited by 3 publications

References 14 publications

Working Capital Efficiency and Ict Strategy Towards Sme's Success Post Pandemic

Working Capital Efficiency and Ict Strategy Towards Sme's Success Post Pandemic

The Association Between Earnings Management and Capital Structure: An Empirical Study on Jordanian Firms Listed in Amman Stock Exchange

The impact of leverage on accrual-based earnings management: The case of listed French firms

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