Matches in SemOpenAlex for { <https://semopenalex.org/work/W2143278618> ?p ?o ?g. }
- W2143278618 abstract "This study provides an explanation of how the process of setting new mandatory disclosure requirements in the financial reporting environment takes place by using codification theory. An empirical investigation was undertaken on the Jordanian financial reporting practices by measuring the association between the voluntary and mandatory disclosure practices of 51 manufacturing corporations before and after imposing the new Jordanian Securities Commission (JSC) mandatory requirements in 1998. The results indicate a significant, positive relationship that reflects that in 1998 the JSC took the existing Jordanian companies’ voluntary financial disclosure practices and codified this practice into mandatory disclosure requirements. This paper provides evidence that will benefit future accounting standard setters as the codification of an existing optimal voluntary practice as a mandatory requirement increases the future level of compliance. This might be due to familiarity and cost effectiveness through reduced costs of compliance and analysis from a corporation's side, as well as through reduced costs associated with setting financial reporting standards, as the process can be costly for government. This paper addresses a topic that has not received appropriate attention in the extant literature, which offers a new platform for future research exploring new developments of financial reporting in relation to codification theory." @default.
- W2143278618 created "2016-06-24" @default.
- W2143278618 creator A5027407542 @default.
- W2143278618 date "2014-10-27" @default.
- W2143278618 modified "2023-10-02" @default.
- W2143278618 title "Codification Theory is a Gateway for Setting Mandatory Reporting Requirements in Emerging Economies" @default.
- W2143278618 cites W110954331 @default.
- W2143278618 cites W1492155385 @default.
- W2143278618 cites W1514906268 @default.
- W2143278618 cites W1530421323 @default.
- W2143278618 cites W1574709345 @default.
- W2143278618 cites W1875645911 @default.
- W2143278618 cites W1888562205 @default.
- W2143278618 cites W1932753065 @default.
- W2143278618 cites W1963790483 @default.
- W2143278618 cites W1964095394 @default.
- W2143278618 cites W1973854739 @default.
- W2143278618 cites W1977513277 @default.
- W2143278618 cites W1980558667 @default.
- W2143278618 cites W1983626019 @default.
- W2143278618 cites W1989843640 @default.
- W2143278618 cites W1992601479 @default.
- W2143278618 cites W1995235350 @default.
- W2143278618 cites W2002475444 @default.
- W2143278618 cites W2003398768 @default.
- W2143278618 cites W2003937960 @default.
- W2143278618 cites W2007789159 @default.
- W2143278618 cites W2008229792 @default.
- W2143278618 cites W2008761026 @default.
- W2143278618 cites W2010689112 @default.
- W2143278618 cites W2016662386 @default.
- W2143278618 cites W2021705213 @default.
- W2143278618 cites W2021907516 @default.
- W2143278618 cites W2031001262 @default.
- W2143278618 cites W2031311885 @default.
- W2143278618 cites W2032874641 @default.
- W2143278618 cites W2033935103 @default.
- W2143278618 cites W2045267273 @default.
- W2143278618 cites W2047097422 @default.
- W2143278618 cites W2047236462 @default.
- W2143278618 cites W2047997233 @default.
- W2143278618 cites W2050163285 @default.
- W2143278618 cites W2055826418 @default.
- W2143278618 cites W2068152062 @default.
- W2143278618 cites W2070087758 @default.
- W2143278618 cites W2070992114 @default.
- W2143278618 cites W2072162433 @default.
- W2143278618 cites W2073966669 @default.
- W2143278618 cites W2075666805 @default.
- W2143278618 cites W2076602435 @default.
- W2143278618 cites W2077681378 @default.
- W2143278618 cites W2078466926 @default.
- W2143278618 cites W2079826273 @default.
- W2143278618 cites W2085163954 @default.
- W2143278618 cites W2087262284 @default.
- W2143278618 cites W2088891282 @default.
- W2143278618 cites W2091469482 @default.
- W2143278618 cites W2096389044 @default.
- W2143278618 cites W2117130947 @default.
- W2143278618 cites W2124143065 @default.
- W2143278618 cites W2134713008 @default.
- W2143278618 cites W2138939066 @default.
- W2143278618 cites W2140265517 @default.
- W2143278618 cites W2156109180 @default.
- W2143278618 cites W2159653044 @default.
- W2143278618 cites W2172009909 @default.
- W2143278618 cites W2282156832 @default.
- W2143278618 cites W2324400225 @default.
- W2143278618 cites W2324946420 @default.
- W2143278618 cites W2326618463 @default.
- W2143278618 cites W2329002919 @default.
- W2143278618 cites W2464242402 @default.
- W2143278618 cites W2492222943 @default.
- W2143278618 cites W2752617332 @default.
- W2143278618 cites W3121434555 @default.
- W2143278618 cites W3123360561 @default.
- W2143278618 cites W3125001043 @default.
- W2143278618 cites W3125075784 @default.
- W2143278618 cites W3125342930 @default.
- W2143278618 cites W3126113241 @default.
- W2143278618 cites W3215810462 @default.
- W2143278618 cites W352831067 @default.
- W2143278618 cites W40198218 @default.
- W2143278618 cites W570748549 @default.
- W2143278618 cites W582789278 @default.
- W2143278618 cites W633699325 @default.
- W2143278618 cites W947932983 @default.
- W2143278618 doi "https://doi.org/10.5539/ijef.v6n11p21" @default.
- W2143278618 hasPublicationYear "2014" @default.
- W2143278618 type Work @default.
- W2143278618 sameAs 2143278618 @default.
- W2143278618 citedByCount "2" @default.
- W2143278618 countsByYear W21432786182017 @default.
- W2143278618 countsByYear W21432786182020 @default.
- W2143278618 crossrefType "journal-article" @default.
- W2143278618 hasAuthorship W2143278618A5027407542 @default.
- W2143278618 hasBestOaLocation W21432786181 @default.
- W2143278618 hasConcept C10138342 @default.
- W2143278618 hasConcept C111919701 @default.
- W2143278618 hasConcept C121955636 @default.