Beyond the phenomenon of international accounting harmonization and its causes, there still a debate on its reflections, implications and consequences, especially in the emerging economies. In addition, there are proponents and opponents for such a topic as it looks like a form of globalization...

This paper investigates the nature of the Interim Financial Reporting (IFR) and the degree of compliance with the disclosure requirements of IAS 34 by the financial-based public listed companies. Attention in this research has been given to examine nature of the IFR practice, and whether the...

This paper investigates the financing options available to the public Higher Education Institutions (HEIs) in Jordan. By referring to the extant literature as well as to the legislative framework in Jordan, a quantitative research instrument is designed for collecting data over five years...