Paper Title
Relationship Between Capital Structure and Earnings Quality in The Jordanian Industrial Companies Listed in The Amman Stock Exchange: An Empirical Study

Abstract
The objective of this study is to determining thecapital structure relationship with earnings quality in the Jordanian industrial companies listed in the Amman Stock Exchange (ASE).To achieve the objectives of the study, a sample of 48 industrial companies was tested during the period 2009-2017, and the number of observations used in the test was 432.To test the hypotheses of the study, a multiple regression was used for the Pooled Data Regression. The study found that the industrial listed firms at ASE have earnings quality a manner of earnings persistence, in the period from 2009 to 2017. The study also finds there is a positive significant effect capital structure on earnings quality. Also the study shows that the capital structure of listed industrial firms at ASE is a mix of both debt and equity. Accordingly, the study recommends that the management of companies maintain the earnings quality and exert more effort to exploit the company's assets with the best possible efficiency to achieve sales volume so that it can achieve earnings quality to enable it to continue its activities. Keywords- persisting earnings, structure capital, industrial companies, earnings quality