Browsing by Author "Crawford, Louise"
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The impact of IFRS 8 on disclosure practices of Jordanian listed companies
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ...