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1-8 of 8
Keywords: Jordan
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Journal Articles
Political connection, family ownership and corporate philanthropy: empirical evidence from Jordan
Available to Purchase
Journal of Accounting in Emerging Economies (2023) 13 (5): 974–999.
Published: 11 November 2022
... 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...
Journal Articles
The role of audit committees in mitigating earnings management: evidence from Jordan
Available to Purchase
Journal of Accounting in Emerging Economies (2022) 12 (5): 882–907.
Published: 13 January 2022
...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...
Journal Articles
Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy
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Journal of Accounting in Emerging Economies (2022) 12 (2): 213–237.
Published: 12 August 2021
...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...
Journal Articles
The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan
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Journal of Accounting in Emerging Economies (2021) 11 (2): 176–193.
Published: 03 November 2020
... 28 08 2020 29 08 2020 15 09 2020 09 10 2020 14 10 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Jordan Audit fees Fair value Amman stock exchange Financial reports The move to accepting IFRS/IAS has...
Journal Articles
Gender diversity on boards and forward-looking information disclosure: evidence from Jordan
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Journal of Accounting in Emerging Economies (2018) 8 (2): 205–222.
Published: 08 May 2018
... the annual financial reports of non-financial Jordanian companies listed on the Amman Stock Exchange (ASE). Annual reports Forward-looking information disclosure Jordan Voluntary disclosure © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only...
Journal Articles
Internet financial reporting in an emerging economy: evidence from Jordan
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Journal of Accounting in Emerging Economies (2014) 4 (2): 158–174.
Published: 01 July 2014
...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...
Journal Articles
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
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Journal of Accounting in Emerging Economies (2012) 2 (1): 67–90.
Published: 17 February 2012
... segmental reporting in Jordan has been conducted by Suwaidan et al. (2007) . They investigated the segmental information disclosed under IAS 14R by 67 Jordanian industrial companies listed on the Amman Stock Exchange (ASE) from annual reports published in 2002. Applying their own disclosure index...
Journal Articles
Risk relevance of fair value income measures under IAS 39 and IAS 40
Available to Purchase
Journal of Accounting in Emerging Economies (2011) 1 (1): 9–32.
Published: 22 February 2011
..., 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...
