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Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
(
Wiley
, 2020 , 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 ...
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) ...
Matters may matter: The disclosure of key audit matters in the Middle East
(
Cogent OA
, 2022 , Article)
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ...
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 ...
IFRS Suitability to Emerging Markets: Empirical Evidence from Qatar
(
Hamad bin Khalifa University Press (HBKU Press)
, 2016 , Conference Paper)
Most of the countries in GCC region (except Saudi Arabia) have adapted IFRS in 1990s except Oman who was the first to adopt in 1986. Therefore, it can be concluded that, Qatar is one of the countries which adopted IFRS ...
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 ...