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صخللما  تاسرامم يف يذيفنتلا سيئرلل يفيظولا لصلأا رود رابتخا ىلإ ةساردلا تفده حابرلاا ةرادإ ةرادإ تاسرامم رود ىلع فرعتلا ىلإ ةفاضلإاب ،نامع ةصروب يف ةجردلما ةيلالما ريغ تاكرشلل :ةيجهنلماو ميمصتلا .ةكرشلل يلبقتسلما ءادلأا يف نييجراخلا نييذيفنتلا ءاسؤرلل حابرلأا ( ةيعطقلما ةينمزلا لسلاسلا تانايب مادختسا مت ةساردلا فادهأ قيقحتل Panel data Approach ( نم ةرتفلل ) 2009 2018 يف يذيفنتلا سيئرلل يفيظولا لصلأا رود رابتخلاو ،)م نييذيفنتلا ءاسؤرلل حابرلأا ةرادإ تاسرامم رود ىلإ ةفاضلإاب ،حابرلاا ةرادإ تاسرامم تاعبرلماو ىرغصلا تاعبرلما يتقيرط مدختسا مت ،ةكرشلل يلبقتسلما ءادلأا يف نييجراخلا تاذ ىرغصلا :جئاتنلا .ةيئاوشعلا راثلآا جذومنو ،ةتباثلا راثلآا جذومن للاخ نم ،نيتلحرلما ةرادإ تاسرامم يف يجراخلا يذيفنتلا سيئرلا نييعتل يدرط رثأ دوجو ىلإ ةساردلا تلصوت ي سكع رثأ دوجو ىلإ تلصوت امك ،نامع ةصروب يف ةجردلما ةيلالما ريغ تاكرشلل حابرلاا حابرلأا ةرادإ تاسراملم  ءادلأا يف نييجراخلا نييذيفنتلا ءاسؤرلا ةمدخ نم ىلولأا ةرتفلا للاخ ةليلق تاسارد نأ ةقباسلا تاساردلا ىلع علاطلاا دعب ثحابلا دجو .ةكرشلل يلبقتسلما ةئيبلا يف حابرلأا ةرادإ تاسرامم يف ي صخشلا يذيفنتلا سيئرلا صئاصخ ريثأت يف تققح دجوي لا ،كلذ ىلع ةولاع .ةيندرلأا سيئرلل يفيظولا لصلأا ريثأت ةسراد نلآا ىتح ةسارد يأ زيكرتل ىؤرب ةرادلإا سلجم دوزت نأ جئاتنلل نكمي امك .حابرلأا ةرادإ تاسرامم يف يذيفنتلا مهتاكرشل حابرلأا ةرادإ تاسرامم يف يذيفنتلا سيئرلا يفيظولا لصلأا رود ىلع مههابتنا .  ABSTRACT The primary aim of this research is to investigate the role of chief executive officer (CEO) origin in the earnings management practices of shareholding non-financial companies listed on the Amman Stock Exchange. The study aims to determine the role of earnings management practices of external CEOs in future performances. To achieve its objectives, a panel data approach for the period 2009–2018 was adopted; in addition, the ordinary least square (OLS) method and two-stage least squares (2SLS) technique were utilised, through fixed-effects and random-effects models, to test the hypotheses. Results show a positive relationship between CEO origin and earnings management practices of shareholding non-financial companies listed on the Amman Stock Exchange. The study reveals an inverse relationship between the earnings management practices during the first period of external CEO’s service and the future performance of the company. A literature review found that only a few studies have investigated the role of personal CEO characteristics in earnings management practices in the Jordanian context. No study has examined the influence of CEO origin in earnings management practices. In addition, these findings can offer a board of directors insights into how to focus their attention on the role of CEO origin in earnings management practices so as to benefit their companies .

The Role of CEO Origin in Earnings Management Practices: An Empirical Study of Industrial and Services companies listed on Amman Stock Exchange