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

Ghassan H. Mardini, Yasean A. Tahat, David Power

    Research output: Contribution to journalArticlepeer-review

    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.
    Original languageEnglish
    Pages (from-to)253-276
    JournalInternational Journal of Managerial and Financial Accounting
    Volume5
    Issue number3
    DOIs
    Publication statusPublished - 2013

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