Search
Now showing items 61-70 of 125
Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
(
Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used ...
Structuring institutionalization of Digitally-Enabled Service Transformation in public sector: Does actor or structure matters?
(
Association for Information Systems
, 2016 , Conference Paper)
Failure to identify the right institutionalization framework has caused derailments of major public sector Digitally-Enabled Service Transformation (DEST) projects in the UK, such as the NHS-National Program for IT (NHS-NPfIT) ...
Skills and attributes of it graduates: Evidence from employer's perspective
(
Association for Information Systems
, 2016 , Conference Paper)
In the past, when employers were recruiting Information Technology (IT) professionals, they were keen on hard skills to perform the job. However, recently there is a rising awareness that technical skills alone are ...
Does good corporate governance enhance accruals quality during financial crises?
(
Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ...
IFRS Suitability to Emerging Markets: Empirical Evidence from Qatar
(
Hamad bin Khalifa University Press (HBKU Press)
, 2016 , Conference Paper)
Most of the countries in GCC region (except Saudi Arabia) have adapted IFRS in 1990s except Oman who was the first to adopt in 1986. Therefore, it can be concluded that, Qatar is one of the countries which adopted IFRS ...
Personality Types And Accounting Subfields
(
Hamad bin Khalifa University Press (HBKU Press)
, 2014 , Conference Paper)
Accountants have been categorized as Conventional among the six well-known Holland's personality types (Holland 1997). We argue that the personality type of successful accountants depend on their respected subfield. In ...
Determinants Of Financial Instruments Disclosure Under Ifrs 7: The Case Of Qatari Listed Banks
(
Hamad bin Khalifa University Press (HBKU Press)
, 2014 , Conference Paper)
In recent years, the growth of economics and development of technology in the banking and finance sectors have led to a significant increase in the use of financial instruments (Grbhradt et al., 2004). Accordingly, the ...
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 ...
A further interpretation of the relational agency of information systems: A research note
(
Elsevier Inc.
, 2016 , Article)
This paper proposes a reinterpretation of the agency of information system (IS) as relational. It explores how the agency of IS has been articulated in the extant stream of accounting information system (AIS) research and ...
Dataset for petroleum based stock markets and GAUSS codes for SAMEM
(
Elsevier Inc.
, 2017 , Article)
This article includes a unique data set of a balanced daily (Monday, Tuesday and Wednesday) for oil and natural gas volatility and the oil rich economies’ stock markets for Saudi Arabia, Qatar, Kuwait, Abu Dhabi, Dubai, ...