Issue 01

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The Usefulness of Accounting Information in Predicting Bankruptcy during Inflation Periods: Some Empirical Evidence

Aly, Ibrahim M. (1998-11-01)

This research examines the usefulness of the historical cost (HC) information versus current cost (CC) information and the general price level (GPL) information signals in predicting business failure. The study also examines ...
The Stock Market Response to the introduction of International Accounting Standards in Jordan

Juhmani, Omar Isa (1998-11-01)

This Research examines the effect of introducing international accounting standards (IASs) on the Jordanian Stock Exchange during the period 1990-1991. Literature on accounting standards in general and IASs in particular ...
Audit fees Determinants: Auditors and Clients Views.

Radhi, Mohammed Sami (1998-11-01)

The purpose of this study is to examine the factors which effect audit fees as perceived by both auditors and their clients. The aim is to highlight the importance of each factor in determining audit fees. The study examined ...
Building Professional Skills in Accounting Education

AlRashed, Wael (1998-11-01)

Accounting, as any other profession, is an ever developing profession increasingly contributing to economic prosperity. Development in the accounting profession, however, depends largely on the practice of public accountants ...