{"id":"https://openalex.org/W96813118","doi":null,"title":"Accounting Information Qualitative Characteristics Gap: Evidence from Jordan","display_name":"Accounting Information Qualitative Characteristics Gap: Evidence from Jordan","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W96813118","mag":"96813118"},"language":"en","primary_location":{"id":"mag:96813118","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1P3-1309278321/accounting-information-qualitative-characteristics","pdf_url":null,"source":{"id":"https://openalex.org/S2764999644","display_name":"International management review","issn_l":"1551-6849","issn":["1551-6849"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International management review","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004020283","display_name":"Ahmad Nawaf Obaidat","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ahmad N. Obaidat","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5004020283"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.03061955,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"3","issue":"2","first_page":"26","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.899399995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.899399995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.09700000286102295,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/qualitative-characteristics-of-accounting-information","display_name":"qualitative characteristics of accounting information","score":0.8920000195503235},{"id":"https://openalex.org/keywords/relevance","display_name":"relevance","score":0.7590000033378601},{"id":"https://openalex.org/keywords/reliability","display_name":"reliability","score":0.9739999771118164},{"id":"https://openalex.org/keywords/comparability","display_name":"comparability","score":0.7089999914169312},{"id":"https://openalex.org/keywords/verifiability","display_name":"verifiability","score":0.7260000109672546},{"id":"https://openalex.org/keywords/timeliness","display_name":"timeliness","score":0.9390000104904175},{"id":"https://openalex.org/keywords/neutrality","display_name":"neutrality","score":0.5820000171661377},{"id":"https://openalex.org/keywords/comprehensibility","display_name":"comprehensibility","score":0.7680000066757202},{"id":"https://openalex.org/keywords/predictability","display_name":"predictability","score":0.6970000267028809},{"id":"https://openalex.org/keywords/usefulness-of-accounting-information","display_name":"accounting information usefulness","score":0.5860000252723694},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.5590000152587891},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5839999914169312},{"id":"https://openalex.org/keywords/relevance-of-accounting-information","display_name":"relevance of accounting information","score":0.3330000042915344}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.7516850233078003},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7424753308296204},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6053915023803711},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5433275699615479},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.532274603843689},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5123254060745239},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.5018565654754639},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.49285006523132324},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.4816650152206421},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4722385108470917},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.4195959270000458},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3684922456741333},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08633732795715332},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:96813118","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1P3-1309278321/accounting-information-qualitative-characteristics","pdf_url":null,"source":{"id":"https://openalex.org/S2764999644","display_name":"International management review","issn_l":"1551-6849","issn":["1551-6849"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International management review","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.4000000059604645,"display_name":"Partnerships for the goals"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2164436480","https://openalex.org/W3194739272","https://openalex.org/W2096664147","https://openalex.org/W2219952246","https://openalex.org/W2978339628","https://openalex.org/W4377226879","https://openalex.org/W2379042385","https://openalex.org/W4297699368","https://openalex.org/W7042864520","https://openalex.org/W2807267715"],"abstract_inverted_index":{"[Abstract]":[0],"The":[1,29,93,124,211,219,256,283,293,367,402,430],"general":[2],"objective":[3,212,404],"of":[4,31,47,68,75,87,110,114,127,154,166,173,177,204,216,227,258,277,290,299,307,327,336,371,379,384,390,405,438,470,503,553],"financial":[5,69,128,197,217,228,278,291,300,380,385,406],"reporting":[6,129,281,365,407],"is":[7,34,40,98,130,140,200,262,408,464,550],"to":[8,12,20,35,84,131,238,263,312,332,353,409,413,422,525,531,560],"provide":[9,221,410],"useful":[10,141,411,424,458,477,533],"information":[11,49,138,149,412,417,457,473,512,530,554],"present":[13],"and":[14,18,26,54,82,90,106,145,156,163,186,236,247,249,267,280,288,310,318,324,329,350,361,364,395,400,446,489,494,522,542],"potential":[15],"investors,":[16],"creditors,":[17],"others":[19],"help":[21],"them":[22,331,349,354],"make":[23,454,509],"investment,":[24],"credit,":[25],"other":[27,157,234,345,520],"decisions.":[28,147],"purpose":[30,74,215,257],"this":[32,76],"paper":[33,94],"find":[36],"out":[37],"whether":[38],"there":[39,97,534],"an":[41,99,209],"existing":[42,100],"gap":[43,101],"concerning":[44],"the":[45,61,66,73,103,111,133,151,161,170,174,180,214,225,232,259,272,275,286,296,305,325,342,372,449,455,472,501,511,527,543,551],"importance":[46],"accounting":[48,115,178,279,301,363,391,456],"qualitative":[50,112,120,420],"characteristics":[51,113,389,421,431],"from":[52,208,348,467,519],"investors'":[53],"external":[55,104],"auditors'":[56],"perspective":[57],"as":[58,435,440],"they":[59,243,252,505,508,513,545],"represent":[60],"independent":[62],"part":[63],"responsible":[64],"for":[65,196,223,274,425,459],"fairness":[67],"reports.":[70],"To":[71],"achieve":[72],"paper,":[77],"a":[78,85,201,436,468,537],"questionnaire":[79],"was":[80],"designed":[81],"administered":[83],"sample":[86],"25":[88],"investors":[89,107],"29":[91],"auditors.":[92],"reveals":[95],"that":[96,139,206,269,303,337,344,453,555],"between":[102,539],"auditors":[105],"in":[108,142,169,341,358,442,500],"terms":[109],"information.":[116,392,528],"[Keywords]":[117],"Accounting":[118,182,188],"information;":[119],"characteristics;":[121],"Jordan":[122],"Introduction":[123],"principal":[125],"role":[126],"serve":[132],"interested":[134,333,414],"parties":[135],"by":[136,159],"providing":[137],"making":[143],"business":[144],"economic":[146],"Such":[148],"facilitates":[150],"efficient":[152,162],"functioning":[153],"capital":[155],"markets":[158],"promoting":[160],"equitable":[164],"allocation":[165],"scarce":[167],"resources":[168],"economy.":[171],"Each":[172],"primary":[175,403,451],"leaders":[176],"standards,":[179],"International":[181],"Standard":[183,189],"Board":[184,190],"(IASB)":[185],"Financial":[187],"(FASB),":[191],"developed":[192],"its":[193,562],"conceptual":[194,260,368],"framework":[195,261,369],"reporting,":[198,229],"which":[199],"coherent":[202],"system":[203],"concepts":[205,220,298,302,346,397],"flow":[207,347],"objective.":[210],"identifies":[213],"reporting.":[218,292,381],"guidance":[222],"identifying":[224,241,250],"boundaries":[226],"including:":[230],"selecting":[231],"transactions,":[233,308],"events,":[235,309],"circumstances":[237,311],"be":[239,245,254,271,313,356,423,433,476,532,536],"represented;":[240],"how":[242,251,507],"should":[244,253,418],"recognized":[246],"measured;":[248],"disclosed.":[255],"set":[264],"forth":[265],"objectives":[266,284],"fundamentals":[268,294],"will":[270,355,474],"basis":[273],"development":[276],"standards.":[282,366],"identify":[285],"goals":[287],"purposes":[289],"are":[295,339,448],"underlying":[297],"guide":[304],"selection":[306],"accounted":[314],"for,":[315],"their":[316,523],"recognition":[317],"measurement":[319,396],"(Dahmash,":[320],"1995,":[321],"p.":[322,482],"18),":[323],"means":[326],"summarizing":[328],"communicating":[330],"parties.":[334,415],"Concepts":[335],"type":[338],"fundamental":[340],"sense":[343],"repeated":[351],"reference":[352],"necessary":[357],"establishing,":[359],"interpreting,":[360],"applying":[362],"consists":[370],"following":[373],"items:":[374],"1":[375],".":[376],"Obj":[377],"ecrives":[378],"2.":[382],"Elements":[383],"statements.":[386],"3.":[387],"Qualitative":[388,428],"4.":[393],"Recognition":[394],"(assumptions,":[398],"principles,":[399],"constraints).":[401],"This":[416,547],"have":[419],"decision":[426,460,540],"making.":[427,461],"Characteristics":[429],"can":[432,517],"viewed":[434],"hierarchy":[437],"qualities,":[439],"shown":[441],"Figure":[443],"1.":[444],"Relevance":[445],"reliability":[447],"two":[450],"qualities":[452,485],"If":[462],"either":[463],"missing":[465],"completely":[466],"piece":[469],"information,":[471],"not":[475],"(Kieso,":[478],"Waygandt":[479],"&Warfield,":[480],"2005,":[481],"31).":[483],"Other":[484],"include":[486],"comparability,":[487],"consistency,":[488],"cost-benefit":[490],"relationship.":[491],"Decision":[492,496],"makers":[493,497,541],"Understandability":[495],"vary":[498],"widely":[499],"types":[502],"decisions":[504,544],"make,":[506],"decisions,":[510],"already":[514],"possess":[515],"or":[516],"obtain":[518],"resources,":[521],"ability":[524],"process":[526],"For":[529],"must":[535],"link":[538],"make.":[546],"link,":[548],"understandability,":[549],"quality":[552],"permits":[556],"reasonably":[557],"informed":[558],"users":[559],"perceive":[561],"significance.":[563],"\u2026":[564]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":5}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}