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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 ...
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 ...