The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes

Tha’er Amjed Mahmoud Ababneh and Mehmet Aga
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Tha’er Amjed Mahmoud Ababneh: Department of Accounting and Finance, Cyprus International University, Via Mersin 10, Lefkosa 0090, Northern Cyprus, Turkey
Mehmet Aga: Department of Accounting and Finance, Cyprus International University, Via Mersin 10, Lefkosa 0090, Northern Cyprus, Turkey

Sustainability, 2019, vol. 11, issue 20, 1-16

Abstract: Decision-making and financial information quality are key facets of corporate sustainability. The literature is devoid of inquiries investigating the collective impact of sustainable financial data governance and political connections on creative accounting practices, the quality of financial reporting and decision-making effectiveness. The present study integrates these critical factors by obtaining survey data (n = 180) from publicly listed firms in Amman Stock Exchange, Jordan. By applying partial least squares structural equation modeling (PLS-SEM), this study found that (i) sustainable financial data governance does not influence creative accounting practices, (ii) political connections influences the level of firms creative accounting practices, (iii) creative accounting practices influences the quality of financial and accounting information reporting, and (iv) the quality of financial and accounting information reporting influences firms decision-making effectiveness. Implications, limitations, and future research courses are discussed.

Keywords: political connections; creative accounting; sustainable; financial data governance; decision-making (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (9)

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