The mediating effect of accrual earnings management on the relationship between ownership structure and firm value: Evidence from Jordan
Laith Al-Shouha,
Ohoud Khasawneh,
Wan Nur Syahida Wan Ismail
et al.
Abstract:Firm value is considered a primary and essential driver for investors when making investment decisions, so they are interested in the quality of the financial data in companies’ annual reports related to firm value in an attempt by the owners to improve the company’s image and raise its value. Therefore, this study examined the relationship between ownership structure and firm value through the mediating role of accrual earnings management. Panel data were extracted from the financial reports of 88 non-financi… Show more
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