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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 ...
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 ...
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 ...
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) ...
Corporate social responsibility and corporate performance: empirical evidence of Qatari listed companies
(
Inderscience
, 2019 , Article)
This paper aims to investigate the relationship between corporate social responsibility (CSR) and firm performance (FP) in the context of developing countries. To achieve this purpose, this study investigates 42 Qatari ...
Board of directors' composition and carbon emission performance
(
Inderscience Publishers
, 2023 , Article)
The current study examines the relationship between the composition of the board of directors and the three scopes of carbon emission performance as detailed in the Carbon Disclosure Project (CDP) annual reports. The study ...
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 ...
A longitudinal investigation of IFRS-8 implementation: evidence from Qatar
(2023 , Article)
The main objective of the current study is to investigate the segmental information reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. The sample comprises all companies listed on the Qatar Stock ...
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
(
Emerald Publishing
, 2023 , Article)
Purpose
This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ...