تصفح Accounting & Information Systems حسب العنوان
السجلات المعروضة 379 -- 398 من 507
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The readability of narrative disclosures and earnings management : Empirical evidence from the GCC banking sector
( Taylor & Francis , 2022 , Book chapter)This chapter empirically examines the association between earnings management (EM) and the readability of the narrative disclosures (RNDs) of 61 listed banks in the Gulf Cooperation Council (GCC) countries during the period ... -
Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms
( Emerald Publishing Limited , 2018 , Article)Purpose: This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and ... -
Recognition of different types of leukocytes using YOLoV2 and optimized bag-of-features
( IEEE , 2020 , Article)White blood cells (WBCs) protect human body against different types of infections including fungal, parasitic, viral, and bacterial. The detection of abnormal regions in WBCs is a difficult task. Therefore a method is ... -
Relationships between strategic performance measures, strategic decision-making, and organizational performance: empirical evidence from Canadian public organizations
( Taylor and Francis Ltd. , 2017 , Article)This study investigates the role of strategic performance measures (SPM) in strategic decision-making and their impact on organizational performance. Based on 143 online survey responses from senior administrators across ... -
Resolving the dichotomy of human and machine intelligence in auditing practices
( Association for Information Systems , 2021 , Conference Paper)In a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental ... -
The resurgence of business process re-engineering in public sector transformation efforts: exploring the systemic challenges and unintended consequences
( Springer Verlag , 2021 , Article)The realisation of citizen-centric services in the public sector requires breaking traditional silos and transforming existing institutional structures and processes. Recent transformation efforts undertaken in government ... -
Revolutionizing software developmental processes by utilizing continuous software approaches
( Springer Nature , 2023 , Article)The development of smart and innovative software applications in various disciplines has inspired our lives by providing various cutting-edge technologies spanning from online to smart and efficient systems. The proliferation ... -
Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
( Emerald , 2020 , Article)Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ... -
Risk disclosure, income smoothing and firm risk
( Emerald , 2020 , Article)Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ... -
Risk governance: exploring the role of organisational culture
( Emerald Insight , 2021 , Article)Purpose: This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach: It relies on the ... -
Risk reporting and earnings smoothing: signaling or managerial opportunism?
( Emerald , 2022 , Article)Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ... -
Role of authentication factors in Fin-tech mobile transaction security
( Springer Nature , 2023 , Article)Fin-Tech is the merging of finance and technology, to be considered a key term for technology-based financial operations and money transactions as far as Fin-Tech is concerned. In the massive field of business, mobile money ... -
ROLE OF BIG DATA ANALYTICS AND FIFA WORLD CUP 2022 ON THE QATAR'S TOURISM INDUSTRY: SYSTEMATIC REVIEW
( Little Lion Scientific , 2022 , Article)Globally, events arrangement and management have become an inspiring component for the destination marketing. Tourism industry is intemperately thriving on information produced specifically through big data. Big data ... -
The role of Co-innovation platform and E-collaboration ICTs in facilitating entrepreneurial ventures
( IGI Global , 2020 , Article)The aim of this study is to stimulate and support women to engage in action-oriented entrepreneurial activities such as practical training, international collaboration, knowledge exchange, and shared learning to foster ... -
Role of critical success factors in offshore quality requirement change management using SLR
( IEEE , 2021 , Article)In software engineering field, requirement change management is a challenging job. Ignoring incoming changes results in customer displeasure. It may also result in late product transportation. Managing requirement changes ... -
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 ... -
Role of e-voting system for void of errors in the electoral manipulations: a case study of Nigeria
( Inderscience Publishers , 2023 , Article)The study of the political and social developments in Nigeria since its independence could not prove that stability is established in the country. Researchers proclaim many reasons for this condition. One of such conditions ... -
The role of knowledge sharing and employees' satisfaction in predicting organisational innovation
( World Scientific , 2019 , Article)This study aimed at exploring the factors influencing organisational innovation by utilising the following six factors: Organisational culture, organisational rules and policies, employees' attitudes, intrinsic and extrinsic ... -
The role of organisational climate in managing knowledge sharing among academics in higher education
( Elsevier , 2019 , Article)Organizations have often implemented Knowledge Management programs to connect employees better and promote knowledge sharing (KS). In the context of Higher Education Institutions (HEIs), this is particularly valid as ... -
Scenario-based forecast for the electricity demand in Qatar and the role of energy efficiency improvements
( Elsevier Ltd , 2019 , Article)We model the electricity consumption in the market segment that compose the Qatari electricity market. We link electricity consumption to GDP growth and Population Growth. Building on the estimated model, we develop ...