Author(s): Sinan S. Abbadi
This study sought to determine the impact of family control, firm size and firm age on the accrual earnings management among the Jordanian firms. Data was collected from 42 manufacturing companies listed in Amman stock market for the period 2013-2018. Analysis of data was then performed using two statistical tools of SPSS, linear regression and descriptive statistics. Results revealed that based on the modified Jones model of 1995, there is a flexible accruals earnings management among the Jordanian firms listed in Amman Stock Market. Most of the firms are non-family controlled. Moreover, accruals earnings management has a statistically significant negative association with firm size (t=-4.202, p<.001). However, firm age (t=1.103, p=.271) and family control (t=.518, p=.605) had no statistically significant association with accrual earnings management. This study confirms that the implication of firm size on accruals earnings management based on data extracted from the Jordanian firms listed on Amman stock market for the period 2013-2018.