国際会計研究ジャーナル

概要

An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan

Albawwat AH, Ali basah MY and Khairi KF

This study focuses on the interim financial reports released by the Jordan’s listed companies. Compulsory to all listed companies, interim financial reports are useful and are being used. In fact, among investors, interim financial reports are ranked second most essential source of information after annual reports. As such, investors are of the opinion that interim financial report needs enhancement especially, in terms of voluntary disclosure. Further, the mandatory disclosure released by companies no longer satisfies the needs of stakeholders, i.e., certain individuals, institutions, and governments. On the other hand, voluntary disclosure is essential and effective in demonstrating the company’s competitiveness, clarifying the company’s future, and communicating with the pertinent organizations and individuals. Also being deliberated in this study, are the motivations underpinning the company’s practice of voluntary disclosure, and the interim financial report’s objectives, and uses, and the interim financial reporting’s benefits.