الدكتور أمجد الخطيب، يشارك في نشر دراسة جديدة بعنوان “أثر تطبيق أساليب المحاسبة الجنائية في الكشف عن ممارسات تسوية الدخل في البنوك التجارية الأردنية”.
ملخص البحث
The present study aims at knowing the effect of applying forensic accounting techniques in revealing income smoothing practices in Jordanian commercial banks, where the study population consists of all (13) Jordanian commercial banks listed on the Amman Stock Exchange, during the period (2017–2021), and to achieve the objectives of the study, the analytical descriptive approach is adopted, and the researcher collected the published financial data of the Jordanian commercial banks listed on the Amman Stock Exchange for the period (2017–2021) and analyzed them using the software (E-Views), where forensic accounting techniques were measured from financial ratios, while income smoothing practices were measured using Foroughnejad et al. (Iranian J Fin 1, 2017) model. After applying the equation of the multiple regression model to the variables of the study, it was found that there is a statistically significant effect of applying the proportions analysis technique represented in: (return on assets ratio, cash and cash equivalent ratio, credit facilities ratio, fixed assets ratio), in revealing income smoothing practices in Jordanian commercial banks. One of the most important recommendations was urging the analysis of ratios on more elements and items of financial statements, and to reveal income smoothing practices in Jordanian commercial banks, in addition to preparing a study and applying it to Islamic banks and comparing its results with the results of this study.
كيفية الاستشهاد للبحث:
Almubaydeen, T. H., Akel, A. H., alkabbji, R., Alkhatib, A., & Binsaddig, R. (2024). The Effect of Applying Forensic Accounting Techniques in Revealing Income Smoothing Practices in Jordanian Commercial Banks. In Artificial Intelligence and Economic Sustainability in the Era of Industrial Revolution 5.0 (pp. 511-519). Cham: Springer Nature Switzerland.
رابط البحث
https://link.springer.com/chapter/10.1007/978-3-031-56586-1_37