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首页> 外文期刊>International Journal of Accounting Research >An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan
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An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan

机译：约旦自愿披露和中期财务报告的探索性研究

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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.
机译：这项研究的重点是约旦上市公司发布的中期财务报告。所有上市公司都必须使用临时财务报告，这是有用的并且正在使用。实际上，在投资者中，中期财务报告在年度报告之后被列为第二重要信息来源。因此，投资者认为，特别是就自愿披露而言，中期财务报告需要加强。此外，公司发布的强制性披露不再满足利益相关者（即某些个人，机构和政府）的需求。另一方面，自愿披露对于证明公司的竞争力，阐明公司的未来以及与有关组织和个人进行沟通至关重要。这项研究还考虑了动机，这些动机支撑了公司自愿披露的做法，中期财务报告的目标，用途和中期财务报告的收益。

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