Browsing by Author "Mardini, Ghassan"
Now showing items 1-20 of 24
-
An empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
Mardini, Ghassan H.; Tahat, Yasean ( Inderscience Publishers , 2017 , Article)The primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the ... -
Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
Al-Maliki, Idris; Hammami, Helmi; Mardini, Ghassan H. ( Inderscience , 2015 , Article)In this paper, an attempt is made to investigate a particular group of investors – namely individual investors’ perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
Mardini, Ghassan H. ( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Corporate Social Responsibility of Islamic Financial Institutions: The Case of GCC Countries
Mohammadi, Abdolvahid; Mardini, Ghassan H. ( Euro Journals , 2014 , Article)During the last three decades, Corporate Social Responsibility (CSR) has grown significantly both in practice and academic fronts (Hassan and Latiff, 2009; Hassan and Harahap, 2010). However, according to Naylor (1999) CSR ... -
Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
Mardini, Ghassan H.; Power, David M. ( Inderscience , 2015 , Article)The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. ( Inderscience , 2013 , Article)The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the ... -
Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence
Mardini, Ghassan H.; Mah'd, Osama A. ( Elsevier , 2022 , Article)The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the ... -
Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
Ammar, Sameh; Mardini, Ghassan H. ( Wiley , 2021 , Article)The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ... -
ESG factors and corporate financial performance
Mardini, Ghassan H. ( Inderscience Publishers , 2022 , Article)The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ... -
The extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities
Mardini, Ghassan H.; Mah'd, Osama A.E. ( Inderscience , 2022 , Article)This research focuses on the application of activity-based budgeting (ABB) through the use of the institutional theory perspective. It explores the views of academic deans, academic heads of departments and administrative ... -
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
Tahat, Yasean; Mardini, Ghassan H.; Power, David M. ( Inderscience Publishers , 2017 , Article)The current study investigates factors affecting financial instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is ... -
Financial instruments disclosure: The case of Qatari listed banks
Mohammadi, Abdolvahid; Mardini, Ghassan H. ( Inderscience Publishers , 2016 , Article)The aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were ... -
IFRS Suitability to Emerging Markets: Empirical Evidence from Qatar
Wadi, Roula Salman; Mardini, Ghassan H. ( Hamad bin Khalifa University Press (HBKU Press) , 2016 , Conference Paper)Most of the countries in GCC region (except Saudi Arabia) have adapted IFRS in 1990s except Oman who was the first to adopt in 1986. Therefore, it can be concluded that, Qatar is one of the countries which adopted IFRS ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
Mardini, Ghassan H.; Lahyani, Fathia Elleuch ( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
Mardini, Ghassan H.; Elleuch Lahyani, Fathia ( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ... -
MARKET EFFICIENCY OF THE AMMAN STOCK MARKET: EVIDENCE FROM THE EXAMINATION OF TRADING RULES
Almujamed, Hesham I.; Mardini, Ghassan H.; Salama, Mahmoud M. ( Qatar University , 2015 , Article)This paper tests the validity of the weak-form of the Efficient Market Hypothesis for the Amman Stock Exchange (ASE) for a full sample and three sub-periods of that spanning period 2000-2012. The research uses statistical ... -
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
Mardini, Ghassan H.; Alkurdi, Amneh; Karasneh, Mahmoud M. ( Inderscience Publishers , 2022 , Article)The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ... -
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
Hassan, Inuwa Musa; Khan, Habib Ullah; Zeitun, Rami; Mardini, Ghassan ( Institute of Electrical and Electronics Engineers Inc. , 2015 , Conference Paper)The research on 'Pedagogical potentials of IEEE 802.11 WLAN to Nigerian based University' is an in depth study to evaluate the potentials of its implementation to the entire teaching and tutoring vertical in Nigerian ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ...