Tahat, Yasean A.; Dunne, Theresa; Fifield, Suzanne; … - In: Accounting Research Journal 29 (2016) 3, pp. 241-273
Purpose The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under International Accounting Standards (IAS) 30/32....