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Now showing items 11941-11950 of 12040
Quality and quantity of FTSE-100 segmental information reporting
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose
This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ...
A novel proof of useful work for a blockchain storing transportation transactions
(
Elsevier
, 2021 , Article)
Proof-of-Work (PoW) is a common mechanism used to validate peer-to-peer transactions and maintain highly secured immutability of the blockchain. However, this mechanism has been criticized due to its inefficient use of ...
Factors influencing employees' intention to apply ergonomics at workplaces: A cultural perspective
(
Inderscience Enterprises Ltd.
, 2019 , Article)
We examine the determinants of employees' intention to apply ergonomics at workplace and the moderating effects of Hofstede's cultural dimensions on the proposed research model. A research model, based on the decomposed ...
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
(
Inderscience Publishers
, 2021 , Article)
This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ...
Factors affecting the integration of the SAP-financial accounting module into an accounting curriculum: evidence from a gulf-based university
(
Inderscience Publishers
, 2019 , Article)
The present research investigates the underlying factors that affect the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried ...
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 ...
Do sukuk spur infrastructure development?
(
Emerald Insight
, 2021 , Article)
Purpose: This paper aims to examine the effect do Sukuk Spur Infrastructure Development of Sukuk market expansion on infrastructure development for a sample of 15 emerging countries over the period 1997–2018. The paper ...
Effects of supervisor’s personality on the support, abuse, and feedback provided to junior accountants
(
Emerald Insight
, 2020 , Article)
Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback ...
Analysis of the resilience of the Turkey tourism industry to exogenous shocks: new evidence from a NARDL model
(
Taylor & Francis
, 2022 , Article)
This paper analyses the resilience of the Turkey tourism industry to exogenous shocks over the period from January 1997 to December 2018. Using the nonlinear autoregressive distributed lag model, our results show strong ...
Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: The case of Kuwait
(
Inderscience Enterprises Ltd.
, 2018 , Article)
This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of ...