the effect of institutional investors on enhancing corporate governance and earnings quality

This study determines the effects of investment institutions on improving business earnings and governance quality in jordanian industrial businesses for the period (2018-2023), using the descriptive analytical approach to accomplish study goals. the study participants included (46) jordanian industrial companies while the sample amounted to (45.7%) of commercial enterprises’ representatives research community. the annual reports of industrial businesses provided data for study variables found on the amman stock exchange’s website and on securities depository center. researchers used the descriptive and inferential statistical method; provided by e-views software to accomplish the study’s goals. the study results indicate that investing had a favorable impact for institutions on enhancing corporate governance, and a negative effect of investment institutions on the earnings quality. the study recommended encouraging investment institutions to increase their stakes in industrial companies to enhance oversight and transparency, and motivating them to adhere to governance standards by imposing regulations requiring them to apply good governance practices to ensure the sustainability of institutional investment, in addition to adhering to accounting practices.