The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies

Sbaih, Yara Shareef Abu; Alshurafat, Hashem; Al-Hazaima, Huthaifa; Alhusban, Ahmad Abed Alla

doi:10.1007/978-3-031-08954-1_63

Cited by 5 publications

(2 citation statements)

References 15 publications

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“…Regarding the regression model, the results obtained are presented in Table 3 below. By analyzing the model results, as Jaworska et al (2022) and Sbaih et al (2023), we observe that the entry into force of the new IFRS 16 standard had no significant impact on the profitability ratios. Our result is in line with Fuad et al (2022), who note that implementation of IFRS 16 does not bring about higher financial performance.…”

Section: Resultsmentioning

confidence: 98%

“…However, literature does not present consistent results in relation to profitability (Zamora-Ramírez & Morales-Dias, 2018). According to Jaworska et al (2022) and Sbaih et al (2023), the application of IFRS 16 standard had no significant impact on the profitability ratios. Nevertheless, Correia (2015) obtained a negative and non-significant relationship between profitability and the disclosure degree.…”

Section: • Sector Of Activitymentioning

confidence: 86%

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Explanatory Factors of the Compliance With Ifrs 16 (Leases) Disclosure Requirements: Evidence From the Portuguese Stock Market

Lemos

Monteiro

Oliveira

2023

GCG

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This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms.

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Section: Resultsmentioning

confidence: 98%

Section: • Sector Of Activitymentioning

confidence: 86%

Explanatory Factors of the Compliance With Ifrs 16 (Leases) Disclosure Requirements: Evidence From the Portuguese Stock Market

Lemos

Monteiro

Oliveira

2023

GCG

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The role of forensic accountants in online dispute resolution: Benefits and challenges

Al-Tarawneh,

Haloush

2023

JGR

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The integration of technology into legal proceedings has become crucial. The potential of conducting trials, pleading, discovery, expert witnesses, and forensic accounting wholly or partially through online platforms is immense (Nasrallah et al., 2022). This paper aims to provide recommendations on the benefits and challenges of financial online dispute resolution. Through a comprehensive literature review, this paper identifies and explores the various benefits and challenges associated with incorporating forensic accountants into the online dispute resolution process. By examining the current landscape of online dispute resolution and the role of forensic accountants, this paper highlights the importance of having a robust technological framework and a well-trained team of forensic accountants to ensure the smooth functioning of online dispute resolution. The recommendations provided in this paper can serve as a valuable guide for policymakers, legal practitioners, and other stakeholders involved in the implementation of online dispute resolution systems. Overall, this paper contributes to the development of best practices for the use of forensic accountants in online dispute resolution and lays the foundation for future research in this field.

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Technostress impact on the intention to adopt blockchain technology in auditing companies

Al Shbail,

Bani-Khalid,

Ananzeh

et al. 2023

JGR

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For many professionals, blockchain technology is important. However, the adoption of blockchain technology has not been effectively prepared for by auditors. Blockchain can disturb the accounting profession due to inappropriate integration, leading employees to encounter “technostress” (Smith, 2018; Fischer & Riedl, 2017). This study aims to examine how technostress affects auditors’ plans to adopt blockchain technology. The technology acceptance model (TAM) and technostress are combined in a proposed model. Accordingly, the study developed hypotheses suggesting that: technostress negatively affects the ease of use and perceived utility of the blockchain; perceived ease of use and perceived usefulness have a positive effect on favorable attitudes towards the use of the blockchain; a favorable attitude towards technology adoption impacts positively on the behavioral intention to adopt blockchain. A group of auditors (142) from Big Four (Big 4) and non-Big 4 audit firms provided information via questionnaires that were already administrated and validated. The findings support the hypotheses that technostress affects the perceived usefulness and ease of use of blockchain technology. Attitude toward adoption decision is significantly predicted by perceived usefulness and ease of use, whereas attitude toward adoption decision significantly predicts the behavioral intention to adopt blockchain technology. Overall, the findings can benefit accountants, auditors, and managers of audit firms.

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The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies

Cited by 5 publications

References 15 publications

Explanatory Factors of the Compliance With Ifrs 16 (Leases) Disclosure Requirements: Evidence From the Portuguese Stock Market

Explanatory Factors of the Compliance With Ifrs 16 (Leases) Disclosure Requirements: Evidence From the Portuguese Stock Market

The role of forensic accountants in online dispute resolution: Benefits and challenges

Technostress impact on the intention to adopt blockchain technology in auditing companies

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