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The impact of IFRS 8 on disclosure practices of Jordanian listed companies
(
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 ...
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
(
Inderscience
, 2013 , Article)
The primary objective of this paper is to examine the factors which
affect the segmental disclosures (mandatory and voluntary) provided by
Jordanian listed companies. In addition, the study documents evidence about
the ...