... citizenship behavior. Malik Abu Afifa is the corresponding author and can be contacted at: m.abuafifa@zuj.edu.jo Management accounting system Transformational leadership Risk-taking tendency Product innovation Organizational citizenship Upper echelons theory G32 G40 G41 M41...

... (2005) argued that incentives are associated more with the magnitude than the direction of the expected impact because the intention is to avoid surprises and investors' uncertainty and distrust. Accordingly, the larger the expected impact, the higher the probability of increasing disclosure. M41...

... impairment Impression management Managerial strategy Opportunistic behavior Compulsory information G32 M41 M48 This study examines the determinants of the compliance degree with the disclosure requirements for goodwill established in International Accounting Standard (IAS) 36 “Impairment...

... Baltic states D22 G12 G38 K22 M41 Existing accounting standards provide rules and guidance on how firms have to report financial performance. However, management still has some discretion in deciding how to present financial information. According to the opportunistic perspective...