Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 501 -- 520 من 527
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Factors influencing G-SMS adoption by Jordanian citizens
( IEEE , 2017 , Conference Paper)© 2016 IEEE. Governments utilized mobile technologies and wireless infrastructure to facilitate the provision of governmental services. The success of such initiative depends on citizens' adoption, which is influenced by ... -
Utilizing Cloud Computing in public sector cases from the world
( IEEE , 2017 , Conference Paper)© 2017 IEEE. E-government success requires leadership, huge funds and efforts to overcome the challenges faced by governments especially in developing countries. Cloud computing is an option that can provide governments ... -
Are MENA and Pacific Basin Stock Equity Markets Predictable?
( SAGE publications , 2014 , Article)This research uses variance ratio analysis to test whether Middle Eastern, North African (MENA) and Pacific Basin emerging equity markets follow a martingale behavior during the period1980-2004. The conventional Lo and ... -
The moderating effect of espoused cultural dimensions on consumer's intention to use mobile payment devices
( Association for Information Systems , 2014 , Conference Paper)Prior research in cross-cultural studies in technology adoption has mainly focused on national cultural level and conducted in western countries. This paper examines the impact of espoused national cultural values on ... -
Enablers of top management team support for integrated management control systems innovations
( Elsevier Inc. , 2014 , Article)Top management team (TMT) support has been identified as one of the most important critical factors to the success of management control systems (MCS) innovations. However, prior studies have taken TMT support for MCS ... -
Constraint violations in stochastically generated data: Detection and correction strategies
( Hindawi Publishing Corporation , 2014 , Article)We consider the generation of stochastic data under constraints where the constraints can be expressed in terms of different parameter sets. Obviously, the constraints and the generated data must remain the same over each ... -
The effects of second language on ethical judgement in accounting
( Inderscience , 2014 , Article)The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ... -
Perceptions of the accountant held by business students and business professionals in an emerging country: The case of Qatar
( Emerald , 2010 , Article)Purpose: The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession. Design/methodology/approach: The paper designs a survey based on Osgood ... -
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 ... -
Audit committee characteristics and firm performance during the global financial crisis
( Blackwell Publishing Ltd , 2012 , Article)We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ... -
Pricing of innate and discretionary accruals in Australian debt
( Blackwell Publishing Ltd , 2013 , Article)This paper addresses the conflicting evidence on the role of accruals in debt pricing. We show that the two subcomponents of accruals quality, innate and discretionary accruals, both impact the debt pricing. Higher innate ... -
PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS
( John Wiley & Sons, Ltd. , 2014 , Article)Accurate prediction of stock market price is of great importance to many stakeholders. Artificial neural networks (ANNs) have shown robust capability in predicting stock price return, future stock price and the direction ... -
The Impacts of System and Human Factors on Online Learning Systems Use and Learner Satisfaction
( Blackwell Publishing Inc , 2011 , Article)Success in an online learning environment is tied to both human and system factors. This study illuminates the unique contributions of human factors (comfort with online learning, self-management of learning, and perceived ... -
Corporate Social Responsibility of Islamic Financial Institutions: The Case of GCC Countries
( Euro Journals , 2014 , Article)During the last three decades, Corporate Social Responsibility (CSR) has grown significantly both in practice and academic fronts (Hassan and Latiff, 2009; Hassan and Harahap, 2010). However, according to Naylor (1999) CSR ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
( Inderscience , 2013 , Article)The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
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 ... -
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 ... -
MARKET EFFICIENCY OF THE AMMAN STOCK MARKET: EVIDENCE FROM THE EXAMINATION OF TRADING RULES
( Qatar University , 2015 , Article)This paper tests the validity of the weak-form of the Efficient Market Hypothesis for the Amman Stock Exchange (ASE) for a full sample and three sub-periods of that spanning period 2000-2012. The research uses statistical ...
