The Effect Of The Regulatory Characteristics Of Banks On The Quality Of Accounting Earnings: An Experimental Study On The Banks Listed On The Damascus Stock Exchange

Authors

  • Iyad Hatem Tishreen University
  • Basel Nassar Tishreen University
  • Sleman Hreba Tishreen University

Abstract

This study aimed to demonstrate the effect of regulatory characteristics on the quality of accounting earnings and the detection of earnings management practices in banks listed on the Damascus Stock Exchange based on the Jones model modified by Dechow et al. (1995) and in the disclosure of these practices.

To achieve these goals, the secondary data published in the financial reports of the 14 banks listed on the Damascus Stock Exchange, were used, and the sample included 11 traditional banks, after excluding Islamic banks. The study was conducted during the period 2015-2018.

The results of the study showed that 80% of the observations of the banks listed on the Damascus Stock Exchange have practiced earnings management during the study period, and the study also found that volume and financial leverage have an adverse effect on the quality of earnings, while the effect of earnings ability was expelled but not significantly, and showed no A statistically significant effect of regulatory characteristics on the quality of earnings.

 

Author Biographies

Iyad Hatem, Tishreen University

Assistant Professor, Accounting Department

Basel Nassar, Tishreen University

 Assistant Professor, Accounting Department 

Sleman Hreba, Tishreen University

Postgraduate Student- - Accounting Department

Downloads

Published

2021-03-08

How to Cite

حاتم . ا. ., نصار . ب. ., & حريبا س. . (2021). The Effect Of The Regulatory Characteristics Of Banks On The Quality Of Accounting Earnings: An Experimental Study On The Banks Listed On The Damascus Stock Exchange. Tishreen University Journal- Economic and Legal Sciences Series, 43(1). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/10372

Issue

Vol. 43 No. 1 (2021): Tishreen University Journal for Research and Scientific Studies - Economic and Legal Sciences Series

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.