Mohammad Abu Nassar

Mohammad Abu Nassar
University of Jordan | UJ · Department of Accounting

Phd

About

32
Publications
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147
Citations

Publications

Publications (32)
Article
Full-text available
This study aims to investigate the effect of accounting conservatism on a company's profitability and whether ownership concentration moderates the effect of accounting conservatism on a company's profitability in Jordan. The study took a sample of 84 industrial and service companies listed in Amman Stock Exchange (ASE) between 2006 and 2016. Adopt...
Article
Full-text available
This study examines the effect of audit process quality and auditor's opinion on earnings management in industrial companies listed in Amman Stock Exchange (ASE) in Jordan, during the period from 2006 to 2015. Three measurements were used to indicate the effect of audit process quality on earnings management (tenure, audit firm size and auditor spe...
Article
Full-text available
This study aims to provide evidence for the impact of corporate governance and firm characteristics on the in􀁅􀁖􀁔􀁕􀁓􀁊􀁂􀁍􀀁􀁭􀁓􀁎􀀁􀁗􀁂􀁍􀁖􀁆􀀏􀀁􀉩 􀁆􀀁􀁔􀁂􀁎􀁑􀁍􀁆􀀁􀁐􀁇􀀁􀀕􀀑􀀁􀁊􀁏􀁅􀁖􀁔􀁕􀁓􀁊􀁂􀁍􀀁􀁑􀁖􀁃􀁍􀁊􀁄􀀁􀁔􀁉􀁂􀁓􀁆􀁉􀁐􀁍􀁅􀁊􀁏􀁈􀀁companies listed on the Amman Stock Exchange during the period (2009-2018) with a total observation reached (4670) included in the analysis. For the corporate governance, it...
Article
Full-text available
This study aims to examine the impact of corporate governance and earnings management on stock liquidity. A sample of 53 Jordanian industrial firms listed in Amman Stock Exchange (ASE) during the period (2008-2017) was included in the analysis. Trading volume and bid-ask spread were used in order to measure stock liquidity. As for corporate governa...
Chapter
This study aims to assess the challenges and benefits that Jordan faces in implementing International Public Sector Accounting Standards (IPSAS). To achieve the objectives of the study, a questionnaire distributed on 14 Jordanian government ministries and their affiliated departments, the Amman Municipality and the Jordanian Audit Bureau. The final...
Chapter
This study aims to examine the effect of voluntary disclosure on stock liquidity. The study sample consists of 23 insurance companies listed on the (ASE), over 10 years (2010–2019), yielding 230 firm-year observations. To test the study hypotheses, the quantitative research design was used, and cross-sectional analysis was performed using Ordinary...
Conference Paper
Full-text available
This study aimed to explore, investigate and critically discuss the impact of corporate governance and the ownership structure on the profitability of public shareholding companies listed on the Amman Stock Exchange. Data used in this study was collected from several sources including the Amman Stock Exchange, questionnaires and other resources. Th...
Book
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في ظل التطورات المتسارعة في مجال الأعمال والتجارة العالمية التي يشهدها العالم في القرن الحادي والعشرين، أصبح علم المحاسبة من العلوم الاساسية التي لها دور هام وبارز نظراً لما يوفره من معلومات مالية وغير مالية تساعد العديد من الاطراف ذات العلاقة داخل وخارج المنشاة في اتخاذ القرارات الاقتصادية الرشيدة. وتعتبر معايير المحاسبة والابلاغ المالي الدولية م...
Article
Full-text available
This study attempts to examine the information contents of the operating accruals and its components. Further, this study analyzes the characteristics of cash flow and the accounting accruals. A representative sample of Jordanian companies from the industrial and the service sectors, listed on Amman Stock Exchange, is used over the period 1989 – 20...
Conference Paper
Full-text available
This study aimed to investigate the reality of the interim financial reports in Jordan in terms of the importance of the items published in these reports and the suitability of these reports for the investors in Amman Stock Market. It also aimed to assess the adequacy of the information published in the interim financial reports that Jordanian Indu...
Conference Paper
Full-text available
The main objective of this study is to identify the extent of the commitment of Jordanian companies Requirements of international accounting standards. International accounting standards were adopted in Jordan in the year 1990 by the Association of Auditors Jordan, followed by the obligation of many laws of Jordan Companies apply international acco...
Article
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The aim of this study is to investigate the treatment of loss contingencies by Jordanian corporations. To accomplish the purpose of the study, a questionnaire was designed and distributed to a sample of share-holding companies listed in the Amman Financial Market and auditing firms. The results of the study indicated that companies in Jordan estima...
Article
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The study aimed to investigate the forms of tax evasion and the main reasons and factors that encourage or increase the opportunity of tax evasion in Jordan. In addition, an attempt had been made to identify the extent of tax evasion in selected items of revenues and expenditures. A special questionnaire was developed and distributed to a sample of...
Article
Full-text available
This study discusses the effects of management, external users, providence of the information users’ needs, information users’ benefits, and disclosure level limitations, on the annual financial statements voluntary disclosure level. The disclosure level is determined based on data costs, users’ needs, and competitors’ benefits. To discuss these ob...
Article
Full-text available
The study aims to identify the effect of the income smoothing on the market return of the industrial and service companies listed on Amman Stock Exchange. They study also investigates the effect of firm size and type of sector on the income smoothing process. The sample of the study comprises 44 industrial companies and 26 service companies listed...
Article
Full-text available
This study aims, from the perspective of management and external auditors, at determining the extent to which Jordanian companies commit to the treatment of events after the balance sheet date according to international accounting standard 10. In addition, it aims to know whether the size of the company affects the degree of commitment; and to reve...
Book
Full-text available
فهرس الموضوعات رقم المعيار عنوان المعيار رقم الصفحة الإطار المفاهيمي لإعداد وعرض القوائم المالية 1 IAS 1 عرض القوائم المالية 19 IAS 2 المخزون 65 IAS 7 قائمة التدفقات النقدية 99 IAS 8 السياسات المحاسبية، والتغيرات في التقديرات المحاسبية، والأخطاء 131 IAS 10 الأحداث اللاحقة لتاريخ انتهاء الفترة المالية 161 IAS 11 عقود الإنشاء 177 IAS 12 ضرائب الدخل...
Article
Full-text available
This study empirically examines the relationship between corporate governance mechanisms and firm performance using Return on Assets, Return on Equity, Total Assets Turnover ratio and Inventory Turnover ratio as performance measures. The population of this study consists of manufacturing companies listed in the Amman stock exchange; the total numbe...
Article
Full-text available
The study is an extetion of Abu Ali, Al-Debi'e and Abu Nassar (2011) study, and it aims at examining the effect of earnings quality on the cost of borrowing using qualitative characteristics of accounting information specified in the International Financial Reporting Standards (IFRS). We used the same sample and period used in Abu Ali, Al-Debi'e an...
Article
Full-text available
The study is conducted in response to several accounting efforts aiming at exploring the importance of accounting information quality and its economic consequences. The study aims at examining the effect of earnings quality on the cost of equity for a sample of industrial and service companies listed in Amman Stock Exchange. It is hypothesized that...
Article
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This study explores the extent to which seven primary responsibility accounting features are implemented in Jordanian industrial Shareholding Companies, and the effect of implementing each feature on the company's profitability and operational efficiency. The required data were collected using a questionnaire which was distributed to 42 Jordanian...
Article
Full-text available
This study evaluates the financial and operating performance of 43 privatized Jordanian firms, which were privatized during the period 1995-2006. The main objective of the study is to examine whether privatization does improve firms' performance, and whether that improvement differs according to various sub samples. For that purpose, a wide range o...
Article
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This study attempts to compare accrual basis and cash basis via establishing an accrual basis model and two models for the cash basis. Furthermore, this study examines the role of accounting accruals on the ability of earnings to measure company performance. Based on Efficient Market Hypothesis (EMH), this study considers accrual and cash flow mode...
Article
Full-text available
This study aims at examining the impact of operating income after taxes, operating cash flows, and previous year dividends in setting cash dividends policy in Jordan. A representative sample of Jordanian companies from the industrial, service, insurance and bank sectors, listed in the Amman Bourse was selected over the 1992 – 2000 period. The findi...
Article
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This study aims at examining whether major income statement elements have information content, and whether they have incremental information content above that of the earnings figure, which summarizes these elements. Using a sample of 30 publicly held industrial companies, listed on Amman Bourse, over the period 1987 – 1998, three regression models...
Article
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The aim of this study is to investigate whether earnings-to-price (E/P) ratio (calculated at the beginning of the study window) can be used to improve the returns-earnings relation. A representative sample of Jordanian companies from the industrial and the service sectors, listed on Amman Bourse, is used over the period 1988 – 1996 (327 company – y...
Article
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he study examines whether stock prices lead earnings in reflecting value-relevant information in Amman Bourse, and determines the number of periods by which prices lead earnings. Further, the study measures the improvement that can be achieved in the return-earnings relation by including leading periods’ returns in the model. Using a representativ...
Article
Full-text available
The study presents an examination of the returns-earnings relation. Using a representative sample of Jordanian companies listed on the Amman Financial Market, over the period 1986-1996 , the study provides evidence suggesting that both the deflated earnings level and earnings change are relevant explanatory variables for stock returns. However, the...
Article
Full-text available
The purpose of this study is to examine and evaluate the factors affecting audit fees in Jordan. The study sample consists of (62) certified public accountants, and (95) share-holding companies listed in the Amman Financial Market. A structured questionnaire was developed and used to collect the data needed. The findings of the study indicate that...

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