Motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability: towards integrating artificial intelligence in financial transparency
ヨルダン企業における利益管理の動機と手法および企業の持続可能性への影響：金融透明性における人工知能統合に向けて (AI 翻訳)
Ahmad Dbies, Mohammed Idris, Sodfa Eltaher
🤖 gxceed AI 要約
日本語
本論文は、ヨルダン企業における利益管理の動機と手法を調査し、企業の持続可能性および倫理的な財務報告への影響を検討する。74名の監査人への質問票調査から、経営者の動機と利益管理実践の間に有意な関係があることを示した。また、持続可能性への認識とコーポレートガバナンスの実践が機会主義的行動を軽減できると指摘。AIが倫理的監視強化に貢献する可能性に触れているが、実証分析は行われていない。
English
This study examines motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability and ethical financial reporting. Based on a survey of 74 auditors, it finds significant relationships between managerial motives and earnings management practices. It suggests that sustainability awareness and corporate governance can reduce opportunism. The paper also discusses the potential for AI to enhance ethical oversight, but does not apply AI methods.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ヨルダンを対象とした調査であり、日本のGX文脈には直接関連しないが、利益管理と持続可能性の関連性は、日本企業の透明性向上やESG報告の信頼性に参考となる。ただし、日本のSSBJや有価証券報告書の枠組みとは直接の接点は薄い。
In the global GX context
This paper links earnings management to corporate sustainability, a topic relevant to global transparency and ethical reporting. It highlights the role of governance in reducing opportunistic behavior, which is pertinent to disclosure frameworks like ISSB and CSRD that emphasize faithful representation. However, it is based on a single-country survey and does not provide quantitative climate or ESG metrics.
👥 読者別の含意
🔬研究者:Explores the relationship between earnings management and sustainability, offering a survey-based perspective from an emerging market context.
🏢実務担当者:Reinforces the importance of governance and sustainability awareness in financial reporting; potential for AI tools in audit but not yet demonstrated.
📄 Abstract（原文）
Purpose: The aim of the study is to identify the accounting rationale applied therein. It also investigates how managers’ motivations relate to the specific method used for earnings management and considers their wider implications for corporate sustainability and ethical financial reporting. Design/Methodology/Approach: The paper applies a descriptive analytical methodology to achieve the study objectives by collecting a structured questionnaire from a targeted sample of 74 highly experienced auditors. Findings: The findings indicated a significant relationship between most of the managerial motives and earnings management practices in Jordanian firms. Also, knowledge of sustainability and the adoption of corporate governance practices can reduce the weight of opportunism. Originality/Value of the Paper: The paper contributes to the literature on earnings management by relating it to corporate sustainability and financial ethics. It also considers the potential for artificial intelligence to contribute to stronger ethical oversight. Research Limitations/Implications: Mixed methods or AI-driven audit analytics are recommended for future research to study the sustainability effects of earnings manipulation in different industries. Practical Implications: Through the encouragement of a more sustainability-based accounting ethic and by adopting digital transparency tools, organisations can play an important role in re-establishing stakeholder trust and nurturing long-term economic and social resilience. Keywords: Earnings Management; Sustainability; Artificial Intelligence; Earning Management Motives; Earnings Management Techniques; Jordanian Companies. Citation: Dbies, A. W. M., Idris, M. and Eltaher, S. (2026): Motives and Techniques of Earnings Management in Jordanian Companies and their Implications for Corporate Sustainability: Towards Integrating Artificial Intelligence in Financial Transparency. World Journal of Science, Technology and Sustainable Development (WJSTSD), Vol. 21, No. 5, pp. 401-417.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47556/j.wjstsd.21.5.2026.3first seen 2026-06-09 04:42:38 · last seen 2026-06-16 04:59:28
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