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Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
(
Inderscience
, 2015 , Article)
The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected ...
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 ...
Corporate Social Responsibility of Islamic Financial Institutions: The Case of GCC Countries
(
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 ...
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
(
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 ...
PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS
(
John Wiley & Sons, Ltd.
, 2014 , Article)
Accurate prediction of stock market price is of great importance to many stakeholders. Artificial neural networks (ANNs) have shown robust capability in predicting stock price return, future stock price and the direction ...
Audit committee characteristics and firm performance during the global financial crisis
(
Blackwell Publishing Ltd
, 2012 , Article)
We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ...
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
(
Blackwell Publishing Ltd
, 2012 , Article)
This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ...
Perceptions of the accountant held by business students and business professionals in an emerging country: The case of Qatar
(
Emerald
, 2010 , Article)
Purpose: The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession. Design/methodology/approach: The paper designs a survey based on Osgood ...
Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
(
Inderscience
, 2015 , Article)
In this paper, an attempt is made to investigate a particular group of investors – namely individual investors’ perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ...
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 ...