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| Author: | Abu-Nassar, M. Rutherford, B. |
| Title: | Preparers attitudes to financial reporting in less developed countries with moderately sophisticated capital markets: the case of Jordan |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:2, p. 129-138 |
| Index terms: | FINANCIAL REPORTING INCENTIVES LESS-DEVELOPED COUNTRIES |
| Language: | eng |
| Abstract: | This article reports a study of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country with a moderately sophisticated capital market. Significant differences between earlier findings related to developed countries and the current study are identified and the implications of these differences are explored. |
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