Aims: The object of the research is to provide empirical evidence on the Jordanian industrial companies how to measure a value of their non-current assets impairment through analysis of Discount Cash Flows (DCF), to reach evidence that the occurrence of impairments is less depend...
Open access
Research Article10.9734/BJAST/2016/19786
Purpose: The aim of this exploratory research is to test the prediction that external audit quality is positively associated with earnings management. Whilst the main significance it can help stakeholders predict earning management based on some proxies that are not publicly avai...
Open access
Research Article10.9734/BJAST/2016/19796
Aims: To examine the significance differences between discounted operating cash flow associated with non-current assets and the impairment loss for 2005 compared to 2006, 2006 compared to 2007, 2007 compared to 2008.Moreover,estimating value in use through future cash flows attri...
Open access
Research Article10.9734/BJEMT/2015/12880
Aims: This paper investigates the need for the assessment of Jordanian holding companies in attainment of International Accounting Standards (IAS): (27), (28) and (IFRS) no. (3). Study Design: Research paper. Place and Duration of Study: Jordan. Questionnaire in 2013. Methodology...
Open access
Research Article10.9734/BJEMT/2014/7916