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Arab Journal of Administration المجلة العربية للإدارة

Abstract

This study aimed to identify the impact of the earnings management on continuity Jordanian insurance companies, through the following objectives: (1) Determine the effect of earnings management on the continuity of Jordanian insurance companies. (2) Determine the effect of earnings management to manipulate earnings in the Jordanian insurance companies. To achieve these goals, the researcher designed a questionnaire consisting of (18) items, were distributed to the study population consisting of the Jordanian insurance companies, and the (10) an insurance company with the end of 2014, note that the study where there is no option for a sample of the community, Fienh study included all members of society, and represented the unit of analysis to individuals working in the accounting departments (financial and accountants managers), circles and other sections (marine, fire and general accident, life and health, and cars) in the insurance sector with the end of 2014, with the distribution of (40) to identify the individuals working in these departments and sections. I have been using several statistical methods in paragraphs resolution analysis operations, including the characteristics of the study sample analysis, and analysis of simple linear regression and matrix, was conducted test (t). Some of the most important results of this study include: - There is a statistically significant effect (first hypothesis) to the effect of earnings management on the continuity of the Jordanian insurance companies, reaching the relationship between two variables value (0.621), and considered this value was statistically significant, because the value ((f calculated the (17:59) its significance the level of statistical significance (0.000), which is less than (5%), and indicate this result to impact on the continuity of income management Jordanian insurance companies. There is a statistically significant effect (for the second hypothesis) to the effect of income management to manipulate earnings in the Jordanian insurance companies, reaching the relationship between two variables value (0.617), and considered this value was statistically significant, because the value (f) calculated the (14:08) a statistically significant level of significance (0.001), which is less than (5%), and indicate this result to the impact of earnings management to manipulate earnings in the Jordanian insurance companies. One of the most important recommendations proposed by the researcher in this study, the need for increased attention to the issue of earnings and linked to the continuity of the management companies in the insurance sectors and other sectors in all universities, colleges and institutes, with greater attention to references and periodicals on the subject of future research.

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