Browsing Accounting & Information Systems by Title
Now showing items 443-462 of 495
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The extent of segmental reporting and its value relevance: cross-country evidence
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International ... -
The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
( Taylor and Francis Ltd. , 2019 , Article)By adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), ... -
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ... -
The impact of personality traits on mobile banking adoption in Jordan
( Inderscience Enterprises Ltd. , 2019 , Article)Mobile devices are becoming smarter, and ubiquitous, where users depend on them in performing many daily life tasks. Mobile banking (m-banking) is a trend that is facilitated by the profound penetration of mobile devices. ... -
The impact of risk identification on IT project delivery in Qatar public sector
( Qatar University Press , 2021 , Poster)Unmanaged project risks can jeopardize the project's success and outcome. To assist project managers in overcoming or reducing the impact of project risk, several risk management models and standards have been established. ... -
The impact of technostress components on the employees satisfaction and perceived performance: The case of Qatar
( IGI Global , 2019 , Article)The present study investigates the effects of technostress creators and inhibitors on job satisfaction, organizational commitment and perceived performance. A research model derived from the Transaction-Based Model of ... -
The impact of technostress components on the employees satisfaction and perceived performance: The case of Qatar
( IGI Global , 2019 , Article)The present study investigates the effects of technostress creators and inhibitors on job satisfaction, organizational commitment and perceived performance. A research model derived from the Transaction-Based Model of ... -
The influence of knowledge management practices on e-government success: A proposed framework tested
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This paper aims to examine the perceived influence of knowledge management (KM) practices on the success of e-government initiatives. This paper proposes a framework depicting the overall perspective of the ... -
The influence of utilising Facebook on e-government adoption
( Inderscience Enterprises Ltd. , 2018 , Article)E-government is becoming a major channel for citizens' communication, interaction and collaboration with their government. Utilising the increased use of social media, individuals, businesses and governments recognised the ... -
The interpersonal privacy identity (IPI): development of a privacy as control model
( Springer New York LLC , 2016 , Article)The Internet and social computing technology have revolutionized our ability to gather information as well as enabled new modes of communication and forms of self-expression. As the popularity of social computing technologies ... -
The moderating effect of espoused cultural dimensions on consumer's intention to use mobile payment devices
( Association for Information Systems , 2014 , Conference Paper)Prior research in cross-cultural studies in technology adoption has mainly focused on national cultural level and conducted in western countries. This paper examines the impact of espoused national cultural values on ... -
The moderating role of competition and paradoxical leadership on perceptions of fairness towards IoT monitoring
( Americas Conference on Information Systems , 2017 , Conference Paper)Recent advances in monitoring systems used in the workspace are stirring a great deal of controversy. Several devices connected to the internet, coined as the Internet of Things (IoT), are now used to capture and analyze ... -
The Perceived Threats from Migrants and their Effects on Government Service Equality
( Routledge , 2017 , Article)Governments market policies like ?products,? hoping that they will receive public support. With the increasing opposition to migrants in many countries, governments face more pressure to enact laws that favor citizens over ... -
The relationship between evidence characteristics and audit efficiency and effectiveness: Evidence from Middle Eastern countries
( Inderscience Enterprises Ltd. , 2019 , Article)This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; ... -
The relationship between intellectual capital information and firms' market value: a study from an emerging economy
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose The purpose of this paper is to investigate the relationship between the intellectual capital (IC) information reported in the annual reports and market value of the companies listed on the Qatar Stock ... -
The relationship between oil prices and rig counts: The importance of lags
( Elsevier B.V. , 2017 , Article)This study deals with a timely and relevant issue in the oil market in the wake of the recent drastic drop in oil prices, which is the relationship between changes in oil prices and changes in rig counts, while accounting ... -
The role of knowledge sharing and employees' satisfaction in predicting organisational innovation
( World Scientific Publishing Co. Pte Ltd , 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 ... -
Time frequency analysis of the commonalities between Bitcoin and major Cryptocurrencies: Portfolio risk management implications
( Elsevier Inc. , 2019 , Article)This paper uses wavelet coherence and cross wavelet transform approaches to examine co-movement between Bitcoin and five major cryptocurrencies (Dash, Ethereum, Litecoin, Monero and Ripple) and their portfolio risk ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald Group Holdings Ltd. , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...