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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...
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Purpose – This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework … Jordan. In addition, this research adds further evidence to the value of studying management accounting, and more …
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The purpose of this study is to investigate the improvement in financial performance associated with the use of activity-based costing (ABC). Data were obtained through a cross-sectional mail survey of financial managers who furnished information regarding company financial performance, the...
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ABC implementation in Jordan. Design/methodology/approach – A sample of the Jordanian industrial companies was selected … create barriers to ABC implementation in Jordan. …
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