Tahat, Yasean; Dunne, T.; Fifield, S.; Power, D. - In: Asian Review of Accounting 24 (2016) 4, pp. 445-473
Purpose The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial Reporting Standard (IFRS 7) as compared to that supplied under IAS 30/32; provide evidence about the value relevance...