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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 ...
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 ...
The relationship between evidence characteristics and audit efficiency and effectiveness: Evidence from Middle Eastern countries
(
Inderscience Enterprises Ltd.
, 2019 , Article)
This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; ...
The adoption of IFRS 8: The case of Qatari listed companies
(
Inderscience Publishers
, 2016 , Article)
The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ...
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 ...
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
(
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) ...