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AuthorMardini, Ghassan H.
AuthorTahat, Yasean A.
AuthorPower, David M.
Available date2015-10-26T04:50:28Z
Publication Date2013-09
Publication NamePower International Journal of Managerial and Financial Accounting
CitationGhassan H. Mardini, Yasean A. Tahat, and David M. Power International Journal of Managerial and Financial Accounting 2013 5:3, 253-276
ISSN1753-6715
URIhttp://dx.doi.org/10.1504/IJMFA.2013.058549
URIhttp://hdl.handle.net/10576/3589
AbstractThe 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 extent to which multi-activity companies comply with the requirements about segmental disclosure as mandated by IFRS 8. Based on an analysis of 67 companies’ annual reports for 2009, the level of segmental disclosure provided was partial; specifically, 60% of segmental items specified in the standard were typically supplied. The level of segmental disclosure tended to be significantly and positively influenced by company size, the audit firm engaged and company profitability. However, there was no evidence that a company’s industry, liquidity or leverage had any influence on the quantity of segmental disclosure provided.
Languageen
PublisherInderscience
SubjectInternational Financial Reporting Standard No. 8
IFRS 8
Jordan
Segmental reporting
Annual reports
Regulatory framework
Listed companies
TitleDeterminants of segmental disclosures: evidence from the emerging capital market of Jordan
TypeArticle
Issue Number3
Volume Number5
ESSN1753-6723
dc.accessType Abstract Only


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