Browsing by Author "Ousama, A. A."
Now showing items 1-4 of 4
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Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?
Ghaida, Rania Abou; Ousama, A. A.; Hammami, Helmi; Shreim, Obied ( Inderscience Publishers , 2016 , Conference Paper)This paper examines the perception of users on the value relevance of intellectual capital (IC) information for decision-making. The data were collected through questionnaires distributed to Qatari companies. The paper ... -
A longitudinal analysis of firm expected market value, environmental, social and governance disclosure
Riaz, Amna; Ousama, A. A. ( Inderscience Publishers , 2023 , Article)Environmental, social and governance (ESG) information has increased significantly in recent decades due to the interest in sustainable reporting. This paper examines the impact of ESG disclosure on firm expected market ... -
The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context
Benjamin, Noury; Hammami, Helmi; Ousama, A.A.; Zeitun, Rami ( Elsevier , 2020 , Article)This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ... -
The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks
Al-Sulaiti J.; Ousama A.A.; Hamammi H. ( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions? (AAOIFI) related to Islamic financing ...