Browsing Academic by Subject "IFRS 8"

Now showing items 1-5 of 5

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

      Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. ( Inderscience , 2013 , Article)
      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 ...

    • The impact of IFRS 8 on disclosure practices of Jordanian listed companies 

      Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald , 2012 , Article)
      The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ...

    • Quality and quantity of FTSE-100 segmental information reporting 

      Mardini G.H.; Ammar S. ( Emerald Group Publishing Ltd. , 2019 , Article)
      Purpose This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ...

    • The adoption of IFRS 8: The case of Qatari listed companies 

      Mardini, Ghassan H.; Almujamed, Hesham I. ( Inderscience Publishers , 2016 , Article)
      The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ...

    • The extent of segmental reporting and its value relevance: cross-country evidence 

      Mardini G.H.; Tahat Y.A.; Power D.M. ( Emerald Group Publishing Ltd. , 2018 , Article)
      Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International ...