Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

Empirical Evidence on the Depth of Corporate Information Disclosure in Developing Countries: The Case of Jordan

Naser, Kamal, Al-Khatib, Khalid and Karbhari, Yusuf 2002. Empirical Evidence on the Depth of Corporate Information Disclosure in Developing Countries: The Case of Jordan. International Journal of Commerce and Management 12 (3/4) , pp. 122-155. 10.1108/eb047456

Full text not available from this repository.

Abstract

Over the last decade, Jordanian Authorities and Government adopted several far-reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments to Investment Promotion Law in 1998. This study specifically provides empirical evidence on changes in the depth of corporate disclosure after introducing IASs. In addition, the relationship between the depth of corporate disclosure and company's attributes is investigated. The outcome of the analysis reveals a slight improvement in the depth of disclosure after the introduction the IASs. The depth of disclosure seems to be associated with corporate size, audit firm status, liquidity, gearing, and profitability.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: D History General and Old World > D History (General) > D880 Developing Countries
H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Publisher: Emerald
ISSN: 1056-9219
Last Modified: 04 Jun 2017 04:28
URI: http://orca.cf.ac.uk/id/eprint/39542

Citation Data

Cited 110 times in Google Scholar. View in Google Scholar

Cited 59 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item