Risk disclosure associated with financial statements reporting of Jordanian public corporations
by Yasean A. Tahat
International Journal of Business and Emerging Markets (IJBEM), Vol. 6, No. 2, 2014

Abstract: The main aim of this paper is to compare risk disclosures (credit risk, market risk, liquidity risk) associated with financial instruments. A sample of 82 Jordanian listed companies is used in this paper. A disclosure index was constructed to assess risk information provided by the sample companies. In general, the findings illustrate that a larger number of Jordanian listed firms provided a greater level of risk-related data after IFRS 7 was implemented; this growth was consistent across all risk disclosure categories. In addition, the industrial analysis of risk disclosure indicates that banking sector reported the highest level of risk information. The results of the current study have a great deal of implication for national (Jordan) and international (IASB) policy-makers.

Online publication date: Mon, 16-Jun-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business and Emerging Markets (IJBEM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com