Record Details

The Influence of Corporate Governance Structures on Compliance with Mandatory IFRSs Disclosure Requirements in the Jordanian Context

International Journal of Research in Business and Social Science

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Title The Influence of Corporate Governance Structures on Compliance with Mandatory IFRSs Disclosure Requirements in the Jordanian Context
 
Creator Hassaan, Marwa; Accounting Department at Mansoura Business School
 
Subject —
IFRSs; Jordan; ASE; Board Leadership; Board independence; Board size; Ownership Structure
 
Description This study examines theimpact of corporate governance structures on the levels of compliance withmandatory IFRSs disclosure requirements by companies listed on the Amman StockExchange (ASE) as a leading Arab stock exchange. Using a disclosure indexderived from mandatory IFRSs disclosure requirements for the fiscal year 2007,this study measures the levels of compliance by a sample of 75 non-financialcompanies listed on the ASE. This study extends the financial reporting literatureand the emerging markets disclosure literature by being one of the first toinvestigate the influence of corporate governance requirements for bestpractices on the levels of compliance with mandatory IFRSs disclosurerequirements by companies listed on the ASE. Results provide evidence of thelack of influence of corporate governance best practices on the levels ofcompliance with mandatory IFRSs disclosure requirements as it is not yet partof the cultural values within the Jordanian context. These findings areconsistent with the notions of the theoretical foundation employed in thisstudy.
 
Publisher SSBFNET
 
Contributor —
 
Date 2013-07-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/184
 
Source International Journal of Research in Business and Social Science ( ISSN: 2147- 4478); Vol 2, No 3 (2013): JULY; 14-25
2147-4478
 
Language eng
 
Relation http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/184/383