Browsing by Author "Power, David M."
Now showing items 1-5 of 5
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Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
Mardini, Ghassan H.; Power, David M. ( 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 ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. ( 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 ... -
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
Tahat, Yasean; Mardini, Ghassan H.; Power, David M. ( 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 ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( 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 ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ...