IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Transparency of Annual Corporate Reports’ Contents in Jordan: Is it questionable?

Listed author(s):
  • Fawzi Al Sawalqa


    (Tafila Technical University)

Registered author(s):

    Based on the perceptions of 94 individual investors at Amman Stock Exchange (ASE) toward the limitations and adequacy of annual reports, this paper seeks to investigate the extent of transparency of annual corporate reports’ contents. In line with a broad set of prior research in the field, the results of the study revealed that income statement, balance sheet and statement of retained earnings are the most important sections in annual corporate report. This means that individual investors put much emphasis on those sections that give short-term information, while those sections interested in long-term strategies were ignored. The result indicated that the standard annual corporate report in Jordan is not transparent enough, as it has many limitations and needs more information to be included in. For example, individual investors are lack of trust in information system, delay in publishing annual reports and lack of adequate information. In addition, individual investors are in need for further information to be disclosed in annual reports. The study recommends that new amended legislations should be achieved to overcome the limitations surrounding the reporting process in Jordanian as a whole.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 1 (January)
    Pages: 409-417

    in new window

    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:409-417
    Contact details of provider: Web page:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Jasim Al-Ajmi, 2009. "Investors' use of corporate reports in Bahrain," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(3), pages 266-289, March.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:409-417. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.