Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
by Ghassan H. Mardini; Yasean A. Tahat; David M. Power
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 5, No. 3, 2013

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.

Online publication date: Tue, 21-Oct-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 Managerial and Financial Accounting (IJMFA):
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