IDEAS home Printed from https://ideas.repec.org/a/ids/ijbema/v6y2014i2p139-162.html
   My bibliography  Save this article

Risk disclosure associated with financial statements reporting of Jordanian public corporations

Author

Listed:
  • Yasean A. Tahat

Abstract

The main aim of this paper is to compare risk disclosures (credit risk, market risk, liquidity risk) associated with financial instruments. A sample of 82 Jordanian listed companies is used in this paper. A disclosure index was constructed to assess risk information provided by the sample companies. In general, the findings illustrate that a larger number of Jordanian listed firms provided a greater level of risk-related data after IFRS 7 was implemented; this growth was consistent across all risk disclosure categories. In addition, the industrial analysis of risk disclosure indicates that banking sector reported the highest level of risk information. The results of the current study have a great deal of implication for national (Jordan) and international (IASB) policy-makers.

Suggested Citation

  • Yasean A. Tahat, 2014. "Risk disclosure associated with financial statements reporting of Jordanian public corporations," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 6(2), pages 139-162.
    • Handle: RePEc:ids:ijbema:v:6:y:2014:i:2:p:139-162
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=60509
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbema:v:6:y:2014:i:2:p:139-162. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=249 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.