Browsing Accounting & Information Systems by Author "Mardini, Ghassan"
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Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
Mardini, Ghassan H. ( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Corporate Social Responsibility of Islamic Financial Institutions: The Case of GCC Countries
Mohammadi, Abdolvahid; Mardini, Ghassan H. ( Euro Journals , 2014 , Article)During the last three decades, Corporate Social Responsibility (CSR) has grown significantly both in practice and academic fronts (Hassan and Latiff, 2009; Hassan and Harahap, 2010). However, according to Naylor (1999) CSR ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. ( 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 ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
Mardini, Ghassan H.; Lahyani, Fathia Elleuch ( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
Mardini, Ghassan H.; Elleuch Lahyani, Fathia ( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
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 ... -
MARKET EFFICIENCY OF THE AMMAN STOCK MARKET: EVIDENCE FROM THE EXAMINATION OF TRADING RULES
Almujamed, Hesham I.; Mardini, Ghassan H.; Salama, Mahmoud M. ( Qatar University , 2015 , Article)This paper tests the validity of the weak-form of the Efficient Market Hypothesis for the Amman Stock Exchange (ASE) for a full sample and three sub-periods of that spanning period 2000-2012. The research uses statistical ... -
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
Mah'd, Osama A.; Mardini, Ghassan H. ( Taylor & Francis , 2020 , Article)This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered ...