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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
(
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 ...
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
(
Inderscience Publishers
, 2017 , Article)
The current study investigates factors affecting financial instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is ...