...Prodosh Eugene Simlai Purpose The objective of this paper is to empirically evaluate alternative multifactor explanations of cash‐flows and earnings momentum portfolios. It aims to examine whether the common risk factors, which are related to firm level accounting characteristics, can reflect...

...Mohammed Obeidat; Mohammed Al‐Momani The purpose of this study is to examine investors’ awareness in Amman Stock Exchange of the effects of earnings manipulation incentives on the earnings manipulation practices of managements through the usage of the available level of flexibility...