Title: Determinants of segmental disclosures: evidence from the emerging capital market of Jordan

Authors: Ghassan H. Mardini; Yasean A. Tahat; David M. Power

Addresses: Department of Accounting and Information Systems, College of Business and Economics, Qatar University, P.O. Box 2713, Doha, Qatar ' Accounting Department, Faculty of Finance and Business Administration, Al Al-bayt University, Mafraq 130040 (25113), Jordan ' School of Business, University of Dundee, DD1 4HN, Dundee, UK

Abstract: The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the extent to which multi-activity companies comply with the requirements about segmental disclosure as mandated by IFRS 8. Based on an analysis of 67 companies' annual reports for 2009, the level of segmental disclosure provided was partial; specifically, 60% of segmental items specified in the standard were typically supplied. The level of segmental disclosure tended to be significantly and positively influenced by company size, the audit firm engaged and company profitability. However, there was no evidence that a company's industry, liquidity or leverage had any influence on the quantity of segmental disclosure provided.

Keywords: International Financial Reporting Standards; IFRS 8; Jordan; segmental reporting; annual reports; regulatory framework; listed companies; segmental disclosure; emerging markets; capital markets.

DOI: 10.1504/IJMFA.2013.058549

International Journal of Managerial and Financial Accounting, 2013 Vol.5 No.3, pp.253 - 276

Published online: 21 Oct 2014 *

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