Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan

This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies in the study population, which are 38 compani...

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Bibliographic Details
Main Author: Leqaa Al-Othman
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2019-12-01
Series:Banks and Bank Systems
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12832/BBS_2019_04_Al-Othman.pdf