2012 - Volume 16 - Issue 2
http://hdl.handle.net/10576/11158
2024-03-19T09:28:13ZCorporate Governance and Islamic Social Responsibility Disclosure In Kuwaiti Shariah Compliant Financial Institutions
http://hdl.handle.net/10576/3569
Corporate Governance and Islamic Social Responsibility Disclosure In Kuwaiti Shariah Compliant Financial Institutions
Al-Shammari, B.
This study examines the relationship between corporate governance characteristics and the extent of Islamic social responsibility disclosure in Kuwait. The annual reports of 40
Shariah-compliant financial institutions listed on the Kuwait Stock Exchange in 2010 are examined. Four major corporate governance characteristics are investigated: 1) the existence of a Shariah supervisory board; 2) the number of board members; 3) the proportion of non-executive directors to the total number of directors on the board; and 4) role duality.
The extent of Islamic social responsibility disclosure is measured using a self-constructed index. The index consists of 46 Islamic information items. Multivariate regression analyses are used to examine the relationships between these characteristics and the level of Islamic
social responsibility disclosure. The results show that Shariah-compliant financial institutions disclosed 18% on average of the possible voluntary disclosure items. The findings report that
Islamic social responsibility disclosure increases with the presence of a Shariah supervisory board, but decreases with role duality. Other corporate governance characteristics were
found not to be significant in the study.
2012-09-01T00:00:00ZThe Relation of Earnings Quality to Accounting Conservatism
http://hdl.handle.net/10576/3565
The Relation of Earnings Quality to Accounting Conservatism
Hamdan, A.
The aim of this article is to examine the relationship between accounting conservatism and
earnings quality. Data were collected from 50 industrial corporations listed in Amman
Stock Exchange (ASE) between 2004-2009. Hypotheses were tested using Ordinary Least
Squares (OLS) and Binary Logistic under Pooled Regression. The findings revealed that the
level of conservatism was low in such companies, but earnings quality was reasonable. The
study found that there was no variance between levels of earnings quality of the Jordanian
industrial corporations, due to the disparity of the level of conservatism in their financial
reports.
2012-09-01T00:00:00ZThe Impact of Innovation in Jordanian Chemical and Pharmaceutical Industries on Export Performance
http://hdl.handle.net/10576/3454
The Impact of Innovation in Jordanian Chemical and Pharmaceutical Industries on Export Performance
Al-Dmour, H.; Issa, Ibrahim M.; Alshami, Majed K.
Innovation has long been considered an important factor for creating and maintaining
the competitiveness of the firms. Common knowledge stands that innovation is the cause
of the increase of exports. However, contradicting empirical evidences are reported in the
literature on the relationship between innovation and export performance. In this research
we examine whether innovation performed by Jordanian chemical and pharmaceutical
industries enhances their export performance. Based on research objectives, a structured
questionnaire was developed to collect the needed data to test the developed hypotheses. Data
were collected from twenty two companies, representing a sixty-five percent response rate.
Data were analyzed and hypotheses were tested using various analytical methods. Research
findings indicate that there is a statistical significant relationship between innovation and
export performance for the sample under study; mainly for research and development,
marketing data base, management (atmosphere conductive to innovation), promotion and
product (quality). Based on the results, several recommendations are suggested.
2012-09-01T00:00:00ZSome Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait
http://hdl.handle.net/10576/3451
Some Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait
Khalid, Abdulla A.
The purpose of this study was to perform an empirical investigation of the influence of
select factors on the academic performance of students studying Principles of Financial
Accounting (II). This study attempts to fill some of the gaps in the existing local and regional
accounting education literature and to provide comparative evidence for the harmonization
of international accounting education. A stepwise regression model using a sample of 205
students from the College of Business Studies, one of the tributaries of accounting education
in Kuwait, was used to test the study’s hypotheses. The results indicate that the influences of
the selected factors are diverse in their effects on student performance. The prerequisite grade
had the most significant influence on student performance, followed by student GPA, time-lag
(the time elapsed between studying the two parts of Principles of Financial Accounting), and
finally college experience. Student gender, age, and major showed no significant influence on
student performance. The study concludes by considering the implications of these findings
for the administration of the College of Business Studies and similar institutions, and suggests
avenues for future research.
2012-09-01T00:00:00Z