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...

The current study aims to test the relationship between certain accounting measures of profitability calculated based on the published annual reports and stock market prices. The study covers a sample of the industrial companies listed on the Amman Stock Exchange (ASE). The relationship is...

This article aims to determine which is better earnings or cash flows as performance measure. We follow the more direct approach used in several recent U.S. studies, in which earnings and cash flows are considered as competing variables. Specifically, our methodology is a development of the...

This study analyzes the role of off-balance sheet activities in banks profitability and banks risk in the Middle East and North Africa banking system. The uniqueness of this study stems from the investigation timing of and its sample data. The study covers the period covering the 2006/2007...

This study analyzes the role of off-balance sheet activities in banks profitability and banks risk in the Middle East and North Africa banking system. The uniqueness of this study stems from the investigation timing of and its sample data. The study covers the period covering the 2006/2007...

This study analyzes the role of off-balance sheet activities in banks profitability and banks risk in the Middle East and North Africa banking system. The uniqueness of this study stems from the investigation timing of and its sample data. The study covers the period covering the 2006/2007...

Much debate has been taken in recent years concerning the demand for developments in social and environmental accounting and reporting. Hence, much work has been conducted especially in the western countries on the practice of social and environmental disclosure. The concentration was on the...