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Tone, readability and financial risk: the case of GCC banks
(
Emerald Group Holdings Ltd.
, 2021 , Article)
Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...
The role of dividends on equity valuation: Evidence from the gcc countries
(
Institute for Economic Forecasting
, 2021 , Article)
The paper extends the research on the ability of dividends to predict three equity valuation attributes: net earnings, cash flows from operations, and abnormal net earnings. Results from 264 companies that traded on the ...
Does Islamic banking differ from conventional banking?
(
The Islamic Cultural Centre
, 2020 , Article)
I study Islamic accounting and how it is developed in the marketplace, especially in the banking sector. There are many types of research study and explain the differences between conventional and Islamic banking, and how ...
Corporate governance, transparency and performance: empirical evidence from UAE
(
Inderscience Enterprises Ltd.
, 2022 , Article)
The paper uses both the agency theory and the legitimacy theory to provide a complementary framework that links different patterns of disclosures (i.e., transparency) to corporate performance for a sample of 116 United ...
Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
(
Inderscience Enterprises Ltd.
, 2020 , Article)
The paper examines the extent and trend of corporate governance
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar,
the UAE and KSA. The study found that conventional banks had more
compliance ...
Key determinants of SMEs’ export performance: a resource-based view and contingency theory approach using potential mediators
(
Emerald Publishing Limited
, 2020 , Article)
Purpose: Various barriers discourage small and medium-sized enterprises (SMEs) from entering or expanding their export activities in the international markets, especially SMEs in emerging markets. The purpose of this study ...
External resource provision and the international performance of SMEs – A contextual analysis
(
Elsevier Inc.
, 2022 , Article)
This paper investigates whether different categories of links (core and discretionary) to external resource providers are associated with the international performance of SMEs, as well as the perceived importance of external ...
Breaking down the export barriers for small and medium-sized enterprises: Focus group study across Vietnam
(
Inderscience Enterprises Ltd.
, 2021 , Article)
This paper attempts to empirically analyse the motivations and barriers among Vietnamese businesses in undertaking export activities. The study applies thematic analysis method and categorisations developed from extant ...
Factors influencing users' satisfaction when using Ehteraz app: the case of Qatar
(
Inderscience Enterprises Ltd.
, 2021 , Article)
Individuals in Qatar are required to download and use a digital contact tracing (DCT) app (known as Ehteraz app) to be granted the accessibility to all public facilities and shopping malls. The study aims to identify the ...
Major factors influencing the adoption of cloud computing in Jordan
(
IGI Global
, 2020 , Article)
Cloud computing is emerging as a major advancement in organizational infrastructure, which aims to bring with it great benefits to technology users. Jordan is one of the developing countries that seeks to adopt such ...