The Influence of Corporate Governance Structures on Compliance with Mandatory IFRSs Disclosure Requirements in the Jordanian Context

Marwa Hassaan
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Marwa Hassaan: Mansoura Faculty of Commerce, Mansoura, Egypt

International Journal of Research in Business and Social Science (2147-4478), 2013, vol. 2, issue 3, 14-25

Abstract: This study examines the impact of corporate governance structures on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the Amman Stock Exchange (ASE) as a leading Arab stock exchange. Using a disclosure index derived from mandatory IFRSs disclosure requirements for the fiscal year 2007, this study measures the levels of compliance by a sample of 75 non-financial companies listed on the ASE. This study extends the financial reporting literature and the emerging markets disclosure literature by being one of the first to investigate the influence of corporate governance requirements for best practices on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the ASE. Results provide evidence of the lack of influence of corporate governance best practices on the levels of compliance with mandatory IFRSs disclosure requirements as it is not yet part of the cultural values within the Jordanian context. These findings are consistent with the notions of the theoretical foundation employed in this study.

Keywords: IFRSs; Jordan; ASE; Board Leadership; Board independence; Board size; Ownership Structure (search for similar items in EconPapers)
Date: 2013
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