Abstract
The current research aims at providing evidence concerning the influence of surplus free cash flow and stock market segmentations on income-increasing earnings management practices in Jordan. The results, using a sample of all non-financial companies listed on Amman Stock Exchange (ASE) over the period 2013-2017, confirm the research hypotheses. This is the first empirical attempt to explore the impact of stock market segmentations on earnings management. Further, this study adds value to scholarship by examining the effect of surplus free cash flow on earnings management for the first time in Jordan, which provides a valuable evidence for companies seeking to understand and reduce agency problems in Jordanian context.
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