alexa An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan
ISSN: 2472-114X

International Journal of Accounting Research
Open Access

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Research Article

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

Albawwat AH*, Ali basah MY and Khairi KF

Faculty of Economics and Muamalat, University Sains Islam Malaysia (USIM), Malaysia

*Corresponding Author:
Albawwat AH
Faculty of Economics and Muamalat
University Sains Islam Malaysia (USIM)
Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan, Malaysia
E-mail: [email protected]

Received date: May 10, 2015; Accepted date: May 27, 2015; Published date: June 12, 2015

Citation: Albawwat AH, Ali basah MY, Khairi KF (2015) An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan. Int J Account Res 3: 119. doi: 10.4172/ijar.1000119

Copyright: © 2015 Albawwat AH, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.



Abstract

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.

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