Browsing College of Business & Economics by Author "Abu-Ghazaleh, Naser"
Now showing items 1-7 of 7
-
Goodwill accounting in the United Kingdom: The effect of international financial reporting standards
(2013)The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and financial report preparers in UK and many other countries. There have been great difficulties in the ... -
Perceptions and Attitudes toward Corporate Website Presence and its Use in Investor Relations in the Jordanian Context
(2012)This study reports the results of semi-structured interviews conducted to explore the factors affecting Jordanian listed firms' decisions on whether or not to have a corporate website and, if so, whether or not to use it ... -
The Effect of 'Other Information' On Equity Valuation: Kuwait Evidence
(2011)Previous studies on the value relevance of accounting information adopt Ohlson’s linear information dynamics which, if ‘other information’ is ignored, leads to a theoretical valuation model solely involving earnings, book ... -
The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies
(2015)Abstract This study investigates the impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies. Ownership structure is characterised by government ownership, outside ... -
The Implied Cost of Equity Capital in the Jordanian Industrial and Service Companies
(2014)This study estimates the implied cost of equity capital of the Jordanian companies listed at the Amman Stock Exchange using the residual income valuation model suggested by Gebhardt, Lee, and Swaminathan (GLS) (2001). The ... -
The Value Relevance of Goodwill Impairments: UK Evidence
(2012)Using a sample of 528 firm-year observations, drawn from the top 500 UK listed firms for 2005 and 2006, this study employs a multivariate ordinary least squares regression to assess the value relevance of goodwill impairment ... -
Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence in an Emerging Capital Market: The Case of Kuwait
(2012)This study examines the value relevance of book value, earnings and dividends for a sample of all non-financial firms listed on the Kuwait Stock Exchange (KSE) over the period 2003–2009. After controlling for the impact ...