Conformability of annual reporting to integrated reporting framework : ASE listed companies
العناوين الأخرى
مستوى مطابقة الإفصاح الحالي للشركات المدرجة في بورصة عمان المالي و عناصر التقارير المتكاملة
مقدم أطروحة جامعية
al-Halalmah, Asma Umar Muhammad
مشرف أطروحة جامعية
al-Tarawinah, Ghadah Awad Khulayf
الجامعة
جامعة مؤتة
الكلية
كلية إدارة الأعمال
القسم الأكاديمي
قسم المحاسبة
دولة الجامعة
الأردن
الدرجة العلمية
ماجستير
تاريخ الدرجة العلمية
2019
الملخص الإنجليزي
Principally, the objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and IR elements of the Amman Stock Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, Quality Assurance (QA), Earnings per Share (EPS), sector type, Foreign Ownership (FO)) of these companies have any impact on the level of conformability of CIRs.
In addition, it aims to determine whether there are any statistical differences between the conformabilities of different CIRs to include elements of the IR framework related to corporate characteristics (QA, FO, and sector type).
Based on adoption of the Integrated Reporting (IR) framework and using the method of content analysis, corporate annual reports and other stand -alone reports of (82) companies in (2017) and (2018) within the financial including banking and insurance, manufacturing, and services sectors, were chosen for this study.
The finding of the study provides an answer to the research question and show that sectors vary in their levels of conformity1.
The study reveals that the service sector shows the lowest conformability compared to other sectors (59.3%), whereas the financial firms conform (65%) followed by the manufacturing sector (62.8%).
It also finds a positive association between CIRs conformability and variables of size, age of company and quality assurance.
However, (EPS), (FO) and type of industry were found to have no impact on the conformability of (CIRs) to the IR framework.
This study has contributed to IR research, which, as a field, has previously received very little recognition among scholars in Jordan.
Furthermore, financial practices in Jordan still lack of integrated reporting framework.
التخصصات الرئيسية
عدد الصفحات
62
قائمة المحتويات
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Introduction.
Chapter Two : Theoretical framework.
Chapter Three : Research methodology and design.
Chapter Four : Analysis and results.
References.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Halalmah, Asma Umar Muhammad. (2019). Conformability of annual reporting to integrated reporting framework : ASE listed companies. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-1382057
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Halalmah, Asma Umar Muhammad. Conformability of annual reporting to integrated reporting framework : ASE listed companies. (Master's theses Theses and Dissertations Master). Mutah University. (2019).
https://search.emarefa.net/detail/BIM-1382057
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Halalmah, Asma Umar Muhammad. (2019). Conformability of annual reporting to integrated reporting framework : ASE listed companies. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-1382057
لغة النص
الإنجليزية
نوع البيانات
رسائل جامعية
رقم السجل
BIM-1382057
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر