The aim of the study is to explore the effect of financial leverage on the relationship between cash dividends and earnings management in service companies listed on the Amman Stock Exchange (ASE).
The researchers used a quantitative methodology to achieve the study objectives. The study duration is five years, from 2020 to 2024.
The study demonstrates that different earnings management mechanisms behave differently, supporting the argument that firms selectively choose channels with the lowest detection risk.
This paper contributes to the discussion by considering the sustainability of dividends, leverage, and earnings management through the lens of artificial intelligence (AI).
The study considers only service firms listed on the ASE from 2020 to 2024.
The research reveals that it is important for regulators and firms to adopt AI-based financial governance systems that may lead to improved data quality, ethical soundness, and sustainability-induced transparency.
Al-Khalili, S. M. N. Z., Idris, M. Eltaher, S. (2026): Financial Leverage and Dividends as Determinants of Earnings Management: Evidence from Amman Stock Exchange and Implications for AI and Sustainability. World Journal of Science, Technology and Sustainable Development (WJSTSD), Vol. 21, Nos. 1/2/3, pp. 145-161. WASD: London, United Kingdom.
