Much debate has been taken in recent years concerning the demand for developments in social and environmental accounting and reporting. Hence, much work has been conducted especially in the western countries on the practice of social and environmental disclosure. The concentration was on the...

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during...

This study analyzes the role of off-balance sheet activities in banks profitability and banks risk in the Middle East and North Africa banking system. The uniqueness of this study stems from the investigation timing of and its sample data. The study covers the period covering the 2006/2007...