Some sectors of the Jordanian agriculture have reached, over the last few years, a considerably high standard of competitiveness. Such evolution occurred in a period where the government started to have a more passive position and, producers, in turn, tried themselves to modify the production...

In the wake of corporate scandals and excessive stock options compensation, International Accounting Standard Board (IASB) has introduced a new accounting standard, IIFRS 2 Share-based Payments. The scope of the standard extends beyond payments to employees, but for the purpose of this study,...