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Earnings management and loss reversal

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Figure

Table  3.2  show  the  percentage  of  foreign  shareholders  and  the  amount  of  their  net  investments  (in  Jordanian  Dinars  JD)  between  the  periods  1996-2006  in  the  industrial  sector
Table  3.4  describes  the  key  variables  included  in  the  model.  It  can  be  noticed  that  change in sales revenue and change in debtors are the highest in 2004 and 2005, while  fixed assets is relatively stable suggesting there is no unusual growt
Table 3.5    Results for one year loss

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