检索结果-南通市图书馆

The extent of voluntary disclosure in an emerging capital mark.t： The case of Jordan

Journal of Modern Accounting and Auditing 2010年第10期6卷 39-51页

作者： wasim k. al-shattarat Ayman E. Hadda Osama M. al-Hares College of Business Administration Gulf University for Science and Technology （GUST） PO Box 7202 Hawally 32093 Kuwait Division of Business and Economics The American University of Kuwait Safat 13034 Kuwait

This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock.Exchange （ASE） for the year 2006. The study adopts the disclosure index suggested by Haddad, AI-shattarat ＆ Nobanee （2009） and evaluates the voluntary disclosure for the Jordanian companies for the year 2006 at three levels： the first provides a description and analysis of the overall voluntary disclosure; the second covers the extent to which each individual item of information is disclosed; the third covers the type of information （e.g., financial information, historical information, management discussion）. The results of the study reveal that there was a considerable variation in the disclosure of the index items and also among the listed companies. On average, a company disclosed about 28.95% of the items applicable to it, and only six out of the 53 companies received disclosure scores greater than 50%. It was also found that 50 items out of 62 items included in the index had a disclosure below 50%, and 10 items had disclosure of less than 10%. With respect to the evaluation of different types of information, the analyses indicated that the category of the back.round information, the category of financial ratios and the category of management discussions were better disclosed in corporate annual reports than the other types of information.

关键词： financial reporting voluntary disclosure Jordan

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Assessing the Application of Intemational Accounting Standards （IAS） in Jordan： Factors Explaining Non-compliance

引用

Journal of Modern Accounting and Auditing 2016年第1期12卷 17-27页

作者： Husni k. al-shattarat Zarqa University Zarqa Jordan

The main objective of this study is to assess the application of International Accounting Standards （IAS） in Jordan. The main purposes of this study are to：（1） present an analyzed study of the general concepts of IAS; （2） clarify the suitability of the IAS in Jordan and the possibility of using them as guidelines in adapting local standards; and （3） state the deficiency aspects and difficulties facing Jordanian firms in applying these standards in local businesses. A questionnaire is designed for these purposes. The sample is restricted to accountants, financial executives, and professional members of the Jordan Association of Accountants and Auditors. We used the Statistical Pack.ge for Social Sciences （SPSS） to analyze the data and answer the research questions. Descriptive statistics are the main tests used in this study. The results indicate that lASs are necessary to be applied by Jordanian companies, since the advantages of applying IAS in Jordan are seen to be more than its disadvantages, mainly in the scene of improving the information content of financial statements. The results also indicate that the compliance with IAS will be of great benefits to shareholders and the stock.mark.t comparing to its benefits to top management and board members. Auditors, accountants, and financial executives argue that government agencies in Jordan should enforce and supervise the implementation of IAS in Jordan.

关键词： International Accounting Standards (IAS) questionnaire standards' compliance Jordan

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

基于非线性静态分析和软件的公路桥抗震评估

引用

钢结构(中英文) 2008年第12期 89-90页

作者： Nasim k.shattarat Michael D.Symans David I . McLean William F. Cofer

受地震扰动时,可以通过一系列方法对桥的响应进行评估。传统的方法是采用线性静态或动态分析结合适当的修正来说明非弹性响应,而现行的实践着重强调非线性静态分析方法。本研究采用线性动态分析程序,对两跨公路桥的初步地震响应进行分... 详细信息

受地震扰动时,可以通过一系列方法对桥的响应进行评估。传统的方法是采用线性静态或动态分析结合适当的修正来说明非弹性响应,而现行的实践着重强调非线性静态分析方法。本研究采用线性动态分析程序,对两跨公路桥的初步地震响应进行分析以确定潜在的非弹性响应。按照两个非线性静态分析方法对桥进行分析,评估了两种方法所预测的全部响应的差别以及采用各种软件进行非线性静态分析的效率。结果显示:所采用的两种不同非线性响应预测的非线性静态分析方法,由于存在大量的简化,都不能获得正确的结果。此外,研究还揭示在综合分析和提供破坏过程图方面,一些软件更适合进行非线性静态分析(如塑性铰的性能)。

关键词：抗震分析推覆分析非线性分析桥地震工程

来源：

同方期刊数据库评论

在线全文

同方期刊数据库

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：