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Career success in academia
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers. Design/methodology/approach: The authors conducted ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ... -
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 ... -
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 ...