Browsing Accounting & Information Systems by Title
Now showing items 269-288 of 513
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Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( 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
( 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 ... -
Impact of gender diversity on social and environmental performance: evidence from Malaysia
( Emerald Group Publishing Ltd. , 2017 , Article)Purpose: This study is guided by the upper echelon theory and argues that the role of females on boards of directors may differ between cultures. In a culture where the community has a significant humane orientation, female ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( 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 ... -
The impact of knowledge management on customer relationship management: A case from the fast food industry in Jordan
( Inderscience Ltd. , 2016 , Article)The aim of this paper is to test the relationship between knowledge, knowledge management (KM) and customer relationship management (CRM). The impact of KM on CRM is the core of this paper. KM systems are considered one ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
( Wiley-Blackwell , 2023 , Article)We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate ... -
The impact of trust, security, and privacy on individual's use of the internet for online shopping and social media: a multi-cultural study
( Inderscience Publishers , 2019 , Article)This paper examines through the lens of expectancy-valence theory the impact of trust, privacy, and security on the decision to use the internet for online shopping and social media. It also investigates the moderating ... -
The Impacts of System and Human Factors on Online Learning Systems Use and Learner Satisfaction
( Blackwell Publishing Inc , 2011 , Article)Success in an online learning environment is tied to both human and system factors. This study illuminates the unique contributions of human factors (comfort with online learning, self-management of learning, and perceived ... -
Incorporating information communication technology skills in accounting education
( IGI Global , 2020 , Article)Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT ... -
The Influence of Emotional Intelligence on Technology Adoption and Decision-Making Process
( Inderscience Publishers , 2022 , Article)Emotional intelligence is a vital measure of personality in psychology, where research indicated that it has a direct influence on technology adoption. This study assumed that emotional intelligence dimensions would have ... -
Information risk and cost of debt in emerging markets: Evidence from Qatar
( University of Malaya , 2015 , Article)This study examines the impact of information risk on the cost of debt incurred by companies in Qatar, a vital country within the Gulf Co-operation Council (GCC) and Middle East region. The results suggest that information ... -
Information security policy compliance: a higher education case study
( Emerald Publishing , 2018 , Article)Purpose: The purpose of this case study is to examine the factors that impact higher education employees’ violations of information security policy by developing a research model based on grounded theories such as deterrence ... -
Information technology in the maritime industry past, present and future: Focus on LNG carriers
( Institute of Electrical and Electronics Engineers Inc. , 2017 , Conference Paper)The maritime industry represents one of the oldest industries known to man. From time immemorial human beings have been navigating the water ways as a transport medium for trade, leisure, basic transport and a myriad of ... -
Information Technology Project Risk as a Dynamic Phenomenon
( Oxford University Press , 2022 , Article)Information systems (IS) research provides strong evidence for the effect of information technology (IT) project risk and on-project failure. However, no consensus has yet been reached on what constitutes risk and how it ... -
Innovations and Hotel Performance in the Aftermath Announcement of Qatar Hosting FIFA 2022 World Cup
( Cognizant Communication Corporation , 2022 , Article)This article explores innovation processes in tourism within the context of Qatar Hotel sector. A theoretical framework, drawing on the existing literature, is developed to analyze innovation- performance relationships. ... -
Insurance and economic growth nexus: New Evidence from OECD countries
( Taylor & Francis , 2023 , Article)This study tackles the debate on the relationship between insurance development and economic growth by providing new evidence on the insurance sector. Most of the existing empirical studies focus primarily on the banking ... -
An Integrated Design for Classification and Localization of Diabetic Foot Ulcer based on CNN and YOLOv2-DFU Models
( IEEE , 2020 , Article)Diabetes is a chronic disease, if not treated in time may lead to many complications including diabetic foot ulcers (DFU). DFU is a dangerous disease, it needs regular treatment otherwise it may lead towards foot amputation. ... -
An Intelligent and Secure Air Quality Monitoring System Using Neural Network Algorithm and Blockchain
( Taylor & Francis , 2022 , Article)Indoor air pollution is more dangerous for residents. So, it is necessary to monitor the quality of indoor air and take some preventive steps to reduce the possible dangers to the health of the inhabitants. The cost and ... -
Intelligent Decision Support Systems—An Analysis of Machine Learning and Multicriteria Decision-Making Methods
( Multidisciplinary Digital Publishing Institute (MDPI) , 2023 , Article)The selection and use of appropriate multi-criteria decision making (MCDM) methods for solving complex problems is one of the challenging issues faced by decision makers in the search for appropriate decisions. To address ...