... by the OLS regression. Findings Compared to unconnected companies, politically connected companies in Jordan are more likely to donate to philanthropic causes. Moreover, the results revealed that the presence of significant family ownership shareholding in a firm can weaken the firm tendency to donate...

...Taha Almarayeh; Modar Abdullatif; Beatriz Aibar-Guzmán Purpose This study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size...

...Lara M. Alhaddad; Mark Whittington; Ali Meftah Gerged Purpose This paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the subsequent operating performance of Jordanian firms. Design...

..., therefore, provides new empirical evidence that the complexity and risk of fair value estimates significantly influences auditors' motivation to expend additional effort, resulting in higher audit cost. Jordan Audit fees Fair value Amman stock exchange Financial reports The growing level...

... governance in Jordan began in 2008 and the corporate governance code number 15 requires that the fraction of female on the board of directors should be increased among all listed companies (Abed et al., 2012). Sartawi et al. (2014) found that the percentage of female directors...

...Munther T. Momany; Husam-Aldin N. Al-Malkawi; Ebrahim A. Mahdy Purpose – The purpose of this paper is to examine the status of financial reporting on the internet by companies operating in an emerging economy, namely Jordan. Design/methodology/approach – The paper surveys 127 companies...

... in the number of segments and items per segment disclosed. Jordan has adopted IASs since 1997; this long time span makes Jordan an appropriate country for researching the implementation of IFRS 8 since preparers and users will already be familiar with other IASs [3] . Further, Jordan is an open economy...

..., and mainly in the banking sector. This study makes a significant contribution to existing knowledge via exploring the applications of fair value accounting by insurance companies and investigating the implications of mark‐to‐market on risk, instead of share price, in an emerging country – Jordan...