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

Within the management, the interim reporting has quickly become one of their primary communication modes with the investors. The high worth of interim reports can also be seen among numerous national stock exchanges and securities regulators when these bodies started to require interim financial reporting in their listing. Also, the analysts in the financial domain globally have acknowledged the fact of interim financial reporting being a crucial source of information in decision making process.

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