Showing 1 - 10 of 30
Persistent link: https://www.econbiz.de/10010386008
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....
Persistent link: https://www.econbiz.de/10014676826
Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard...
Persistent link: https://www.econbiz.de/10012072957
Persistent link: https://www.econbiz.de/10010361591
Persistent link: https://www.econbiz.de/10011552786
Persistent link: https://www.econbiz.de/10011792837
Persistent link: https://www.econbiz.de/10012595390
Persistent link: https://www.econbiz.de/10011979364
Persistent link: https://www.econbiz.de/10013191877
Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...
Persistent link: https://www.econbiz.de/10012639632