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Now showing items 1-10 of 14
Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
(
Wiley
, 2021 , Article)
The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ...
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) ...
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
(
Emerald
, 2021 , Article)
Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ...
The extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities
(
Inderscience
, 2022 , Article)
This research focuses on the application of activity-based budgeting (ABB) through the use of the institutional theory perspective. It explores the views of academic deans, academic heads of departments and administrative ...
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
(
Taylor & Francis
, 2020 , Article)
This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered ...
Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence
(
Elsevier
, 2022 , Article)
The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the ...
ESG factors and corporate financial performance
(
Inderscience Publishers
, 2022 , Article)
The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ...
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
(
Inderscience Publishers
, 2022 , Article)
The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ...
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 ...
Corporate carbon disclosure, carbon performance and corporate firm performance
(
Inderscience Publishers
, 2021 , Article)
The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission ...