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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27

Persistent link: https://www.econbiz.de/10011344309

Determinants of segmental disclosures : evidence from the emerging capital market of Jordan

Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. - In: International journal of managerial and financial accounting 5 (2013) 3, pp. 253-176

Persistent link: https://www.econbiz.de/10010361591

Determinants of revenue recognition disclosures : the case of Jordanian industrial listed companies

Mardini, Ghassan H.; Power, David M. - In: Middle East journal of management : MEJM 2 (2015) 2, pp. 178-194

Persistent link: https://www.econbiz.de/10011503327

The impact of IFRS 8 on disclosure practices of Jordanian listed companies

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of accounting in emerging economies : JAEE 2 (2012) 1, pp. 67-90

Persistent link: https://www.econbiz.de/10009515914

Factors affecting financial instruments disclosure in emerging economies : the case of Jordan

Tahat, Yasean; Mardini, Ghassan H.; Power, David M. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 7 (2017) 3, pp. 255-280

Persistent link: https://www.econbiz.de/10011840533

The extent of segmental reporting and its value relevance : cross-country evidence

Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. - In: Journal of Accounting in Emerging Economies 8 (2018) 2, pp. 279-299

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

The impact of IFRS 8 on disclosure practices of Jordanian listed companies

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of accounting in emerging economies : JAEE 2 (2012) 1, pp. 67-90

Persistent link: https://www.econbiz.de/10009959238

Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 2-27

Purpose – The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014838128

The impact of IFRS 8 on disclosure practices of Jordanian listed companies

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of Accounting in Emerging Economies 2 (2012) 1, pp. 67-90

Purpose – The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian companies is used in this research. A disclosure index...

Persistent link: https://www.econbiz.de/10014839409