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Possible linkage between internet addiction, socio-demographic, and behavioural constructs: a case study of Saudi Arabia and Bahrain-based employees
(
Inderscience
, 2020 , Article)
Internet addiction (IA) is much sought after concept in the present-day human lives in which technology has emerged as a vital part. The ever-growing role of internet technology also accrues to a sizable amount of problems ...
Do Patented Innovations Reduce Stock Price Crash Risk?
(
Wiley-Blackwell
, 2019 , Article)
Using a large sample of US firms, we document a significantly negative relation between the number of patents (citations) and stock price crash risk. Our findings are consistent with the arguments that patented innovation ...
Personality types and accounting subfields
(
Allied Business Academies
, 2017 , Article)
Accountants have been categorized as conventional among Holland's (1997) six well-known personality types. We argue that the personality type of accountants affects their performance in their respective subfields. In this ...
The adoption of IFRS 8: The case of Qatari listed companies
(
Inderscience Publishers
, 2016 , Article)
The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ...
Value creation for realising the sustainable development goals: Fostering organisational adoption of big data analytics
(
Elsevier
, 2020 , Article)
The momentum has been building toward the realisation of the United Nations Development Programme's Sustainable Development Goals (SDGs). In this regard, technological upgrading through the adoption of innovative technologies, ...
Exploring the factors influencing employees' satisfaction toward e-tax systems
(
Inderscience Ltd.
, 2017 , Article)
Governments across the world embraced the revolution in modern ICTs, where they are progressively investing into e-tax systems. The major factor influencing the success of such systems is level of employees' satisfaction ...
Measuring the quality of earnings
(
Emerald
, 2005 , Article)
Purpose - Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed-upon generally accepted approach to measure the earning quality. ...
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 compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions? (AAOIFI) related to Islamic financing ...
Accounting for innovation paradoxes? A new typology for third wave economy
(
Inderscience Publishers
, 2016 , Article)
The topic of accounting for innovation has been highly controversial in the accounting profession for many years. The building block of accounting has never been fully integrated into the innovation process, specifically, ...