The International Accounting Standard 18: Revenue Recognition
The Case of Jordanian Listed Industrial Companies
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The study aim to investigate the extent of IAS 18 application for a sample of Jordanian industrial companies (JIC) listed in the Amman Stock Exchange. It is also examine the impact of certain corporate characteristics such as company size, profitability, liquidity, and leverage on the level of disclosure. The empirical work revels that the JIC applied on average 56% of the items included in the disclosure index. Moreover, the results of the multiple regression analysis identified company size to be significantly and positively associated with the application of IAS 18. Profitability is not sig...
The study aim to investigate the extent of IAS 18 application for a sample of Jordanian industrial companies (JIC) listed in the Amman Stock Exchange. It is also examine the impact of certain corporate characteristics such as company size, profitability, liquidity, and leverage on the level of disclosure. The empirical work revels that the JIC applied on average 56% of the items included in the disclosure index. Moreover, the results of the multiple regression analysis identified company size to be significantly and positively associated with the application of IAS 18. Profitability is not significantly related to the application of IAS 18. On the other hand, liquidity and leverage are both significantly and negatively associated with the application of IAS 18. The findings suggested that JLC use the available cash rather than debts for the trading operations of the company (e.g. purchases and sales), and taken into consideration the level of their liquidity and leverage (debt) might increase the level of disclosure in the future. Future avenues of research could build on the results that reported for JIC in the current study.
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