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المؤلفMardini, Ghassan H.
المؤلفPower, David M.
تاريخ الإتاحة2015-10-22T09:52:42Z
تاريخ النشر2015-06
اسم المنشورMiddle East Journal of Management
الاقتباسMardini, G.H. and Power, D.M. (2015) ‘Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies’, Middle East J. Management, Vol. 2, No. 2, pp.178–194.
الرقم المعياري الدولي للكتاب2050-3644
معرّف المصادر الموحدhttp://dx.doi.org/10.1504/MEJM.2015.070756
معرّف المصادر الموحدhttp://hdl.handle.net/10576/3585
الملخصThe 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 Jordanian industrial companies listed on the Amman Stock Exchange (ASE); 2) to investigate the impact of certain corporate characteristics such as company size, profitability, liquidity, leverage, listed status and ownership on the application of IAS 18 among Jordanian industrial companies. To achieve these objectives, an index comprising of 15 items were employed to study disclosures by 40 industrial companies listed on the ASE. It was found that, on average, the companies published information on approximately 56% of the items included in the index; only 13 companies achieved high disclosure scores however. These results indicate that there is significant scope for additional disclosures under IAS 18 by Jordanian industrial companies listed on the ASE. The results also suggest that company size is significantly and positively associated with the application of IAS 18. The analysis also documents that liquidity as well as leverage are significantly and negatively associated with the application of IAS 18, while profitability is not significantly associated with the level of disclosures under IAS 18.
اللغةen
الناشرInderscience
الموضوعRevenue recognition
Revenue disclosure
Jordan
Amman stock exchange
Industrial
International Accounting Standards
العنوانDeterminants of revenue recognition disclosures: the case of Jordanian industrial listed companies
النوعArticle
رقم العدد2
رقم المجلد2
dc.accessType Abstract Only


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