PurposeThe purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.Design/methodology/approachThis study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.FindingsThis paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.Practical implicationsTax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.Originality/valueVery few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

Tax compliance has been evidenced to mitigate fiscal deficit and public debt, which in turn, provides funding for the purpose of economic and social development. However, regardless of the efforts exerted by the government towards tax compliance, specifically sales tax among SMEs in Jordan, compliance remains low, which adversely impacts the revenues of the Jordanian government. Prior studies dedicated to the effect of tax complexity on sales tax compliance among SMEs have been limited and thus, this study's main objective is to examine the influence of tax complexity on sales tax compliance among manufacturing SMEs in Jordan.The study adopted a survey method, using questionnaire survey copies administered on 660 owner/managers of manufacturing SMEs. From the disseminated questionnaire copies, 215 were retrieved and deemed suitable for analysis. Based on the obtained results, tax complexity significantly influenced sales tax compliance. This study recommends that future studies be conducted in sales tax compliance, in the context of SMEs for deeper insight into its drivers. The study contributes by furnishing significant information that policymakers and SMEs owners/managers can leverage to enhance the level of sales tax compliance.

This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample consisting of 72 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test and simple linear regression analysis were employed to test the study hypotheses at the 0.05 level of significance. Of the main results which the study reached to are that (i) there is effect of the qualitative characteristics of both the primary and enhancing aspects on the quality of the interim financial reports, and (ii) there is effect of the interim financial reports on the investment decision taking. The study provided a number of recommendations, most important of which is directing the prepares of the interim financial reports to pay attention to providing the qualitative characteristics for the accounting information in the interim financial reports for their positive effect on the quality of these reports to help the decision takers in predicting the economical events and building the future plans.

The goal of this study is to explore the possibility for the Jordanian industrial corporations to apply the International Financial Reporting Standers (IFRS) No. 15 from the point of view of the financial reporting preparers. To achieve the objectives of the study, a questionnaire was designed and distributed to a sample consisting of 84 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test was employed to test the study hypotheses at the 0.05 level of significance. This study showed that it is possible for the Jordanian industrial corporations to commit to the requirements for revenue recognition and the accounting measurement. As well as it is not possible commit to the requirements for the accounting disclosure of the revenues according to the IFRS 15. Furthermore, this study recommended to encouraging the corporations to commit to the requirements for revenue disclosure according to the IFRS 15 in such a way as to reinforce/foster trust of the users of the accounting information in the financial reports.

This study aimed at determining the role of bank characteristics in determining the effect of non-financial information disclosure on values of Jordanian commercial banks on Tobin’s q scale. To achieve this goal, the study adopted the analytical descriptive research approach and analyzed the financial reports of the 13 Jordanian commercial banks listed on Amman Stock Exchange Market (ASEM) during the period 2014-2017. To test the hypotheses and achieve the study goal, the data were analyzed using simple linear regression analysis and hierarchical interaction regression analysis. Regression analysis revealed that all the studied commercial banks disclose the non-financial information according to the instructions of institutional governance of the banks. In addition, the analysis showed that there is a positive effect of non-financial disclosure on the values of banks on Tobin’s q scale. Moreover, the results uncovered that the interaction effects of non-financial information disclosure and each of the size, growth, and profitability of the bank foster the positive effects of the individual variables on the values of the banks on Tobin’s q scale. Meanwhile, the study found that the interaction effect of non-financial information disclosure and financial leverage does not affect the values of the banks on Tobin’s q scale.