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Now showing items 11-20 of 28
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 ...
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
(
Emerald Group Holdings Ltd.
, 2020 , Article)
Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ...
ESG factors and corporate financial performance
(
Inderscience Publishers
, 2022 , Article)
The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ...
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; ...
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 ...
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
(
Inderscience Publishers
, 2022 , Article)
The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ...
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
(
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 ...
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 ...
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 ...
Artificial Intelligence Literature in Accounting: A Panel Systematic Approach
(
Springer Science and Business Media Deutschland GmbH
, 2021 , Book chapter)
The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting ...