The Impact of Board Structure on Earnings Quality in Jordanian Commercial Banks

Authors

Nimr Al-Slaihat, Amman Arab University - JordanFollow
Mohammad Shubita, Amman Arab University - JordanFollow
Moataz Al-Zoubi, Amman Arab University - JordanFollow
Mazen Al-Omari, Amman Arab University - JordanFollow

DOI

https://doi.org/10.35192/jjoas-h.v22i1.2

Abstract

This study aimed to examine the impact of the board of directors' structure on earnings quality in Jordanian commercial banks. The study sample consists of all Jordanian commercial banks during the period from 2009 to 2016. The study employed pooled data regression models and reached the following results: there is no statistical impact of board of directors' structure on earnings quality; there is no statistical impact of board size on earnings quality in Jordanian commercial banks; there is no statistical impact of board independence on earnings quality in Jordanian commercial banks; there is a statistical impact of CEO/chairman separation on earnings quality in Jordanian commercial banks; and there is a statistical impact of adding bank size as a control variable.

Recommended Citation

Al-Slaihat, Nimr; Shubita, Mohammad; Al-Zoubi, Moataz; and Al-Omari, Mazen (2020) "The Impact of Board Structure on Earnings Quality in Jordanian Commercial Banks," Jordan Journal of Applied Science-Humanities Series: Vol. 22: Iss. 1, Article 2.
DOI: https://doi.org/10.35192/jjoas-h.v22i1.2
Available at: https://digitalcommons.aaru.edu.jo/jjoas-h/vol22/iss1/2