This study used the quantity of disclosure as a proxy of quality of disclosure, made in Saudi corporate annual reports. It examined both of the annual mandatory and voluntary disclosures. The voluntary disclosures are ...
This paper extends the research on the ability of accruals and cash flow components of earnings, to predict future abnormal earnings, which helps in equity valuations. Results from the Amman Stock Exchange provide insights ...
Al Abdullah, Reyadh; Suwaidan, Meshel; Alqaraan, Sanaa(2007-05-01)
This study aims at achieving two basic objectives. The first objective is to discover the extent of income smoothing phenomenon exists in the Jordanian manufacturing corporations under three concepts of income: net operating ...
This paper investigates the relationship between the financial indicators derivecl from the Firms annual reports and stock abnormal market returns, and the influense of size variable this relation. However, we achieved the ...