ادارة الارباح واثرها على جودة الارباح المحاسبية: دراسة اختبارية على الشركات الصناعية الاردنية المساهمة العامة

This study aimed to examine the extent to which Jordanian companies practice earnings management, and to find out the impact of earnings management on earnings quality. The study relied on a stratified random sample of 20 industrial Jordanian companies listed on the Amman Stock Exchange during the period (2005 to 2012). The study used earnings quality as a dependent variable, while the independent variables include earnings management, in addition to three control variables that include company's size, leverage ratio and return on assets. The results showed low earnings quality of the Jordanian industrial companies in general, and proved that Jordanian industrial companies practice earnings management that aimed to reduce earnings. The results of regression analysis showed that earnings management had a negative and significant effect on earnings quality, while the leverage ratio had a positive and significant effect on earnings quality. The study recommended to formulate the accounting principles, policies and standards so as to prevent the companies from manipulate earnings, and recommended that importance of applying corporate governance for all public shareholding companies in Jordan. Keywords: Earnings Management, Earnings Quality, Jordanian Industrial Companies