The Suitability of the Jordanian Small and Medium-Sized Enterprises to the Requirements of International Financial Reporting Standards

Rand AL-Hussamee and Mahmoud Nassar

International Business Research, 2017, vol. 10, issue 8, 242-248

Abstract: The aim of this study is to identify the suitability of Jordanian Small and Medium Sized Enterprises environment with the requirements of Financial Reporting Standards specific to them in the presentation of financial statements and explanations. Furthermore, to identify the constraints small and medium sized enterprises face when applying their own Financial Reporting Standards. In order to achieve objectives of the study, a questionnaire was designed to collect the necessary data; they were distributed to auditors licensed to practice the auditing profession in Jordan, the study sample consisted of 135 licensed auditors. The study concluded based on statistical tests that small and medium sized enterprises correspond to the requirements of International Financial Reporting Standards specific to them in the presentation of financial statements. Also that the environment of small and medium sized enterprises correspond to the requirements of International Financial Reporting Standards specific to them in the presentation of explanations to the financial statements.

Keywords: small and medium-sized enterprises; international financial reporting standards; Jordan (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ibrjnl:v:10:y:2017:i:8:p:242-248

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