The Arab Perceptions on the Influence of Western Developed Practices on Financial Disclosure Practices- Jordan Evidence

Hassaan, Marwa

The Arab Perceptions on the Influence of Western Developed Practices on Financial Disclosure Practices- Jordan Evidence

dc.contributor.author	Hassaan, Marwa
dc.date.accessioned	2015-01-22T11:11:51Z
dc.date.available	2015-01-22T11:11:51Z
dc.date.issued	2013
dc.department	İstanbul Beykent Üniversitesi	en_US
dc.description.abstract	This study aims to investigate the views of different groups involved in enforcing, teaching, and adopting IFRS in Jordan concerning the different factors influencing de facto compliance with IFRS and whether the introduction of the OECD corporate governance principles improved such compliance. This was achieved by carrying out face-to-face interviews. It was also believed that face-to-face interviews would enable the researcher to estimate the degree of awareness among national investors regarding the level of disclosures that must be provided by companies listed on the stock exchanges of their jurisdiction, and the concept of corporate governance. The outcome of the conducted interviews revealed that the major barriers to full compliance with IFRS disclosure requirements in the Amman Stock Exchange (ASE) are: low non-compliance costs, inadequate qualification of accounting practitioners, low demand for more disclosure by investors, management resistance, and the lack of relevance of all the requirements under IFRS to the economic development stage of the scrutinised capital market. The impact of the introduction of corporate governance codes in the scrutinised context on improving de facto compliance with IFRS is not clear. Additionally, the results enhanced the assessment of the applicability of the Western theoretical foundations to the Arab emerging capital markets.	en_US
dc.identifier.citation	Beykent University Journal of Social Sciences - BUJSS Vol.6 No.2, 2013	tr_TR
dc.identifier.issn	1307-5063
dc.language.iso	en	en_US
dc.publisher	Beykent Üniversitesi	tr_TR
dc.relation.publicationcategory	Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı	en_US
dc.subject	ASE	tr_TR
dc.subject	Board Leadership	tr_TR
dc.subject	Board independence	tr_TR
dc.subject	Board size	tr_TR
dc.subject	Ownership Structu	tr_TR
dc.title	The Arab Perceptions on the Influence of Western Developed Practices on Financial Disclosure Practices- Jordan Evidence	en_US
dc.type	Article	en_US