This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.

Big data has become more important in practically all businesses throughout the world in the present era of information technology. Big data as a part of the internet of things, creative accounting practices regarding the meaning, methods and motives and the role of big data as a part of the internet of things on the increase of creative accounting practices. The researchers concluded that big data leads to an increase in the percentage of creative accounting practices in the business environment, due to the fact that big data impacts the auditing process and the detection of creative accounting practices such as income smoothing. Despite the fact that Big Data is most commonly used in creative accounting techniques and its relevance cannot be overstated, research and analyses are insufficient. Given the relevance of big data across all industries, this study attempts to undertake a comprehensive literature analysis on the topic of big data and innovative accounting methods across all industries. As a result, the study will add to the body of knowledge by opening up new avenues for empirical research in big data and creative accounting.