Open access
Sep 2026
XBRL and the Transparency Challenge: Evidence from Earnings Management in Jordan’s Industrial Sector
The findings suggest that digital reporting mandates alone do not discipline reporting behavior in environments with limited institutional enforcement and may redirect rather than reduce managerial opportunism.
Abdelrazaq Farah Freihat, Huthaifa Al-Hazaima, Hashem Alshurafat et al.
· Journal of Risk and Financia... · 0 citations