... to conduct research findings. Findings The results validate the efficiency of Beneish model in detecting EM. The variables of sales overstating, accruals and leverage have leading items of earnings manipulation in case of Palestinian listed firms. However, collection period, gross margin, assets...

.... The value of debt and the debt ratio are used as leverage measures. The value of patent (as a proxy for innovation) and institutional investor are the explanatory variables. Findings The results show that institutional investors have no relationship with financial leverage measures except when...

...Murad Harasheh; Francesca De Vincenzo Purpose The study introduces a new approach to leverage-value relationship. Besides applying the classical regression models, the study deals with leverage as a continuous treatment variable implemented on the firm’s value using the dose-response function (DFR...