The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan |
| |
| Authors: | Mahmoud Al-Akra Ian A Eddie Muhammad Jahangir Ali |
| |
| Institution: | 1. New England School of Business, Economics and Public Policy, University of New England, Armidale, NSW 2351, Australia;2. Graduate College of Management, Southern Cross University, Tweed Gold Coast Campus, Brett Street, Tweed Heads 2485, Australia;3. School of Accounting, La Trobe University, Victoria 3086, Australia;1. School of Management and Languages, Heriot Watt University, Edinburgh EH144AS, UK;2. Newcastle Business School, Faculty of Business and Law, City Campus East, Northumbria University, Newcastle upon Tyne, NE1 8ST, UK;1. The University of Waikato, New Zealand;2. The University of Pretoria, South Africa;3. Department of Accounting and Finance, The University of Auckland, New Zealand;1. Booth School of Business, University of Chicago, USA;2. The Wharton School, University of Pennsylvania, USA;3. NBER, USA;1. School of Business, The American University in Cairo, New Cairo, Cairo, Egypt;2. Management, University of Monastir, Sfax, Tunisia;3. Accounting, Plymouth University, Plymouth, UK;1. Jönköping International Business School, Department of Accounting & Commercial Law, P.O. Box 1026, Gjuterigatan 5, SE 551 11, Jönköping, Sweden;2. Gothenburg Research Institute, Sweden |
| |
| Abstract: | This paper examines the influence of accounting disclosure regulation, governance reforms and ownership changes, resulting from privatisation, on mandatory disclosure compliance of a sample of 80 non-financial, listed Jordanian companies for the years 1996 and 2004. Employing two checklists based on the International Financial Reporting Standards (IFRS) extant in the years 1996 and 2004, we find that disclosure compliance with the IFRS is significantly higher in 2004 than that in 1996. Our multiple regression results indicate that disclosure regulation reforms produced the most significant influence on mandatory disclosure compliance. Further, governance reforms through the mandate of audit committees emerged as a significant determinant of compliance with mandatory disclosure requirements. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
