The impact of future financing needs on earnings management and corporate sustainability: towards integrating artificial intelligence in financial governance, Manhal Abdel Rahman, Mohammed Idris, Sodfa Eltaher
Manhal Awf Abdel Rahman
Master of Accounting, Faculty of Business,
Applied Science Private University
Amman
Jordan
ORCID: 0009-0007-9702-7101
Mohammed Idris
Associate Professor of Accounting, Accounting Department, Faculty of Business,
Applied Science Private University
Amman
Jordan
ORCID: 0000-0003-4966-7941
Sodfa Eltaher
Department of Business Administration, Faculty of Commerce for Girls,
Al-Azhar University
Cairo
Egypt
ORCID: 0009-0008-1032-0506
Paper Type: Research
DOI: 10.47556/J.WJSTSD.21.4.2026.3
Received: 24 November 2025 / Revised: 16 December 2025 / Accepted: 22 December 2025 / Published: 1 June 2026
Purpose: This study explores the impact of future financing needs and managerial motivations (opportunistic and beneficial) on earnings management (EM) in manufacturing companies listed on the Amman Stock Exchange.
Design/Methodology/Approach: The study adopts a quantitative, descriptive design. The sample of secondary data includes listed industrial companies on the ASE between 2019 and 2023.
Findings: The findings support a positive relationship between future financing requirements and EM, suggesting that companies with a higher expectation of borrowing funds are involved in earnings manipulation practices to receive the funds.
Originality/Value: The study contributes to our understanding of how managerial incentives and financing policies affect earnings manipulation and earnings quality in developing countries.
Research Limitations/Implications: The study is limited to industrial firms listed in Jordan and secondary data from 2019–2023; future research could include qualitative dimensions and cross-sectoral comparisons.
Practical Implications: Findings emphasise the need for stronger corporate governance, transparent financial reporting, and sustainability-driven decision-making.
Keywords: Earnings Management; Financing Needs; Industrial Corporations; Financial Leverage; Earnings Growth.
Citation: Rahman, M. A. A., Idris, M. and Eltaher, S. (2026): The Impact of Future Financing Needs on Earnings Management and Corporate Sustainability: Towards Integrating Artificial Intelligence in Financial Governance. World Journal of Science, Technology and Sustainable Development (WJSTSD), Vol. 21, No. 4, pp. 305-320. WASD: London, United Kingdom.