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Now showing items 11-20 of 23
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 ...
Is there a shift in the accounting values in Egypt towards optimism, transparency and professionalism?
(
Inderscience
, 2015 , Article)
This paper aims to examine the persistence of the historically assumed accounting values of the Egyptian environment in terms of conservatism, secrecy and statutory control after the adoption of the latest versions of the ...
Corporate financial reporting in Qatar: a study of individual investors' assessment of annual reports
(2015 , Article)
In this paper, an attempt is made to investigate a particular group of investors - namely individual investors' perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ...
Factors influence consumers' adoption of mobile payment devices in Qatar
(
Inderscience
, 2015 , Article)
This research examines the factors that influence the customers' intention in adapting Mobile Payment Device (MPD) technology in an emerging economy (Qatar). Unified Theory of Acceptance and Use of Technology Model (UTAUT) ...
A Critique of the Balanced Scorecard as a Performance Measurement Tool
(2015 , Article)
Given the dynamic nature of business markets, organizations have witnessed a rapid change in their performance
measurement systems in the last three decades with most of the performance measurement tools being ...
Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?
(
Routledge
, 2015 , Article)
The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 students enrolled in an introductory ...
Framing information technology governance in the public sector: Opportunities and challenges
(
IGI Global Publishing
, 2015 , Article)
Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise ...
Adoption of IFRS by listed companies in Qatar: challenges and solutions
(
Inderscience
, 2015 , Article)
The importance of adopting International Financial Reporting Standards (IFRS) has been increasing owing to the fact that companies and businesses are conducting their operations outside their national boundaries and becoming ...
A Grey-based approach for ERP vendor selection in small and medium enterprises in Qatar
(
Inderscience Publishers
, 2015 , Article)
This paper aims to develop a multi-criteria decision model for the purpose of ERP vendor selection. To tackle the multi-criteria nature and the presence of both qualitative and quantitative factors, Grey-based model was ...
Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
(
Inderscience
, 2015 , Article)
The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected ...