Conformability of annual reporting to integrated reporting framework : ASE listed companies
Other Title(s)
مستوى مطابقة الإفصاح الحالي للشركات المدرجة في بورصة عمان المالي و عناصر التقارير المتكاملة
Dissertant
al-Halalmah, Asma Umar Muhammad
Thesis advisor
al-Tarawinah, Ghadah Awad Khulayf
University
Mutah University
Faculty
Faculty of Business
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2019
English Abstract
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.
Main Subjects
Financial and Accounting Sciences
No. of Pages
62
Table of Contents
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.
American Psychological Association (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
Modern Language Association (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
American Medical Association (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
Language
English
Data Type
Arab Theses
Record ID
BIM-1382057