The main objective of this study is to investigate the extent to which the phenomena of "income smoothing" exists across Jordanian firms listed in Amman Stock Exchange, and to make predictions about the use of accounting ...
Jahmani, Yusuf Faraj; Alomary, Ahmad Mohammed(2001-05-01)
Materiality is a vague concept in both accounting and audit. In determining materiality level auditors rely on their professional judgement and experience. The purposes of this paper are to identify the determinants of ...
This Study examines the relationship between the stock returns and the accounting profits. The purpose is the find out: 1- The ability of accounting profits to account for the stock returns of the shares of the participant ...
Accounting for the environmental disclosures is receiving increasing attention, So, the major question to be answered through this paper is whether there are standards for environmental disclosures and who apply them in ...