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

• APA
• MLA
• AMA

Language

English

Data Type

Arab Theses

Record ID

BIM-1382057