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The effects of second language on ethical judgement in accounting
(
Inderscience
, 2014 , Article)
The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ...
How does the tax status of a country impact capital structure? Evidence from the GCC region
(
Elsevier B.V.
, 2016 , Article)
We investigate whether the tax status of a country has an impact on corporate capital structure. This research question is important and timely given that the empirical literature has not reached a consensus on the effect ...
The Impact of Liquidity on Debt Maturity After a Financial Crisis: Evidence from the Gulf Cooperation Council Region
(
Routledge
, 2019 , Article)
This article contributes to the existent literature on corporate debt maturity by studying a new channel through which firms may mitigate the effects of a major economic downturn such as the 2008 global financial crisis. ...
Asymmetric volatility and conditional expected returns: Evidence from emerging market sectors
(
Emerald Group Publishing Ltd.
, 2017 , Article)
Purpose: The risk-return relationship is one of the most widely investigated topics in finance, yet this relationship remains one of the most controversial topics. The purpose of this paper is to investigate the asymmetric ...
Capital structure, tax effect, financial crisis and default risk: Evidence from emerging market
(
Inderscience Publishers
, 2017 , Article)
The central objective of this study is to investigate the effect of capital structure on corporate failure in the emerging market, in particular Jordan, using a panel data analysis sample representative of 180 Jordanian ...
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
(
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 ...
Diversification potential of Asian frontier, BRIC emerging and major developed stock markets: A wavelet-based value at risk approach
(
Elsevier B.V.
, 2017 , Article)
This study examines the portfolio risk and the co-movements between each of the BRIC emerging and South Asian frontier stock markets and each of the major developed stock markets (U.S., UK and Japan), using the wavelet ...
What are the drivers of inefficiency in the Gulf Cooperation Council banking industry? A comparison between conventional and Islamic banks
(
Elsevier
, 2020 , Article)
This paper analyses the efficiency and productivity of the Gulf Cooperation Council (GCC) banks using an innovative nonparametric methodology that not only considers undesirable outputs but also determines the contribution ...
The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context
(
Elsevier
, 2020 , Article)
This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...
Global financial crisis, ownership structure and firm financial performance: An examination of listed firms in Australia
(
Emerald Group Publishing Ltd.
, 2017 , Article)
Purpose: This paper aims to investigate the financial performance of listed firms on the Australian Securities Exchange (ASX) over two sample periods (1998-2007 and 2008-2010) before and during the global financial crisis ...