The paper uses panel data spanning from 2011 to 2015 to examine the differential earnings quality of Deposit Money Banks (DMBs) and insurance companies listed on the Nigerian Stock. We employ two proxies of earnings quality as dependent variables in running logistic regression and Generalised least square (GLS), all based on random effects, to test the hypothesis that DMBs are likely to exhibit higher earnings quality than insurance companies. We fail to document evidence to support our hypothesis. We recommend for research employing richer data set with more proxies of earnings quality.
THE IMPACT OF ACCOUNTING DISCLOSURE ON INCREASING THE PROFITS OF INSURANCE COMPANIES: THE CASE OF JORDAN (Published)
The interest in accounting disclosure recently became of growing interest by various stakeholders by both public and private institutions throughout the world. This is not only due to the orientation toward unifying the global financial systems, but also as an attempt to explain and influence the financial crises. This study attempts to describe the impact of the accounting disclosure on increasing the profits of the Jordanian insurance companies .This study aims at comprehending the impact of accounting disclosure on increasing profits of insurance companies in Jordan .It mainly tries to explain the relationship between accounting disclosure and profits on one hand , and clients satisfaction on the other hand. A questionnaire was administered among a representative sample and statistically analyzed. Results show that a statistical relationship exists between firms accounting disclosure and both attained goals and customer satisfaction. The study recommends more awareness to insurance company of the importance of accounting disclosure form the great importance it entails to such companies.