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Now showing items 11-14 of 14
Financial instruments disclosure: The case of Qatari listed banks
(
Inderscience Publishers
, 2016 , Article)
The aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were ...
An empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
(
Inderscience Publishers
, 2017 , Article)
The primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the ...
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 ...