The Impact of Disclosures on the Continuity of Companies Listed in Amman Financial Market: The Moderating Variable International Accounting Standard No. (10) Events Subsequent

Abstract

: The study aimed to show the impact of disclosure in the financial statements on the continuity of companies listed in Amman Stock Exchange, and to show this impact in light of the implementation of International Accounting Standard No. (10) Events Subsequent, by following the descriptive analytical approach, the continuity variable was measured using the Altman model, while the disclosure variables and International Accounting Standard No. (10) Events Subsequent were measured using the questionnaire, which was distributed to the (106) industrial and service companies listed in Amman Stock Exchange. The results of the implementation of inferential tests showed that there is a statistically significant effect of disclosure in the financial statements on the continuity of companies listed in Amman Stock Exchange, and the presence of this effect in light of the implementation of International Accounting Standard No. (10) Events Subsequent. The study recommended increasing the level of interest of companies listed in Amman Stock Exchange in disclosing all material information that has a significant impact on the decisions taken, and presenting their financial achievements in line with international financial reporting standards.