1、外文标题： Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies 外文作者： Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish 文献出处 :Springer International Publishing , 2017 英文 2309 单词， 12988 字符，中文 3660 汉字。 此文档是外文翻译成品，无需调整复杂的格式哦！下载之后直接可用，方便快捷！只需二十多元。 &
2、nbsp;原文： Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish Abstract This study investigates the disclosure practices pertaining the intangible assets (IA), given the limited attention giv
3、en to intangibles reporting in the developing countries. Specically, this paper documents the disclosure practices, both mandatory and voluntary, related to intangibles by the industrial Jordanian rms, and to what extent they do report information about IA. This study con- tributes to the literature
4、 by providing empirical evidence from a developing countrys business environment. Based on relevant literature and the requirements of accounting standards (namely, IAS38), we apply a research index that consists of 24 general and technical items on 69 publicly listed companies classied under the in
5、dustrial sector at Amman Stock Exchange (ASE) for the year 2012. Our ndings suggest that most of the investigated rms either disclose a minimal amount of information about IA or not at all, which indicates that the concept of IA remains ambiguous and is neglected. The overall percentage of intangibl
6、es dis- closure as per the research index is only 9.7%. Consistent with the extant literature (such as Kumar 2013), our results indicate that intangibles technical disclosure is associated with the market capitalization, whereas the intangibles general disclosure (non-technical) is linked to the rms sub-sector. The ndings of this research raise concerns about the rms reporting efciency in communicating their ability to maintain, create and sustain innovation within their business environment o
