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A cross-country analysis of IFRS reconciliation statements

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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

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

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Control over accounting standards within the European Union : the political controversy surrounding the adoption of IFRS 8

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

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The value relevance of financial instruments disclosure : evidence from Jordan

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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