Alqatamin, Rateb; Aribi, Zakaria Ali; Arun, Thankom - In: Journal of Applied Accounting Research 18 (2017) 4, pp. 402-424
Purpose The purpose of this paper is to investigate the effect of CEOs’ characteristics on the level of forward-looking information (FLI) disclosure. In particular, the study examines the effect of CEO age, gender and overconfidence on the disclosure of FLI in Jordan firms....
