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Now showing items 11-20 of 254
Security behaviors of smartphone users
(
Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose: - This paper aims to report on the information security behaviors of smartphone users in an affuent economy of the Middle East. Design/methodology/approach: - A model based on prior research, synthesized from a ...
Financial instruments disclosure: The case of Qatari listed banks
(
Inderscience Publishers
, 2016 , Article)
The aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were ...
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 ...
Urbanization and non-renewable energy demand: A comparison of developed and emerging countries
(
Elsevier Ltd
, 2019 , Article)
Much of the current literature that deals with the effect of urbanization on energy demand focuses only on a specific region or a single country. This research extends the current literature by concentrating on a sample ...
Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
(
Inderscience
, 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 ...
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
(
Emerald
, 2020 , Article)
Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ...
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 ...
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
(
Blackwell Publishing Ltd
, 2012 , Article)
This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ...
Exploring factors afecting users' satisfaction toward e-learning systems
(
IGI Global
, 2018 , Article)
E-learning is emerging as the new phenomenon of modern education. Universities are adopting e-learning as a strategy for the improving the teaching/learning process. The primary question addressed in this paper is related ...
Data mining applications in accounting: A review of the literature and organizing framework
(
Elsevier Inc.
, 2017 , Article)
This paper explores the applications of data mining techniques in accounting and proposes an organizing framework for these applications. A large body of literature reported on specific uses of the important data mining ...