Browsing Accounting & Information Systems by Publication Date
Now showing items 21-40 of 513
-
Level of Total Quality Management Adoption in Qatari Educational Institutions: Private and Semi-Government Sector
( Taylor and Francis Ltd. , 2013 , Article)The authors evaluated the level of Total Quality Management (TQM) adoption in Qatari educational institutions within private and semigovernment institutions. To accomplish these objectives, a literature review was done of ... -
General learning approach for event extraction: Case of management change event
( SAGE Publications Ltd , 2013 , Article)Starting from an ontology of a targeted financial domain corresponding to transaction, performance and management change news, relevant segments of text containing at least a domain keyword are extracted. The linguistic ... -
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 ... -
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 ... -
Determinants Of Financial Instruments Disclosure Under Ifrs 7: The Case Of Qatari Listed Banks
( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)In recent years, the growth of economics and development of technology in the banking and finance sectors have led to a significant increase in the use of financial instruments (Grbhradt et al., 2004). Accordingly, the ... -
Personality Types And Accounting Subfields
( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)Accountants have been categorized as Conventional among the six well-known Holland's personality types (Holland 1997). We argue that the personality type of successful accountants depend on their respected subfield. In ... -
Discovering citizens reaction toward e-government: factors in e-government adoption
( TECSI FEA USP , 2014 , Article)E-government has been considered as one approach for changing the face of government in the eyes of the citizenry. Therefore, citizens’ socialization in relation to their engagement with e-government should be explored. ... -
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 ... -
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 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 ... -
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 ... -
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 ... -
A Fuzzy Goal Programming Model for Venture Capital Investment Decision Making
( INFOR , 2014 , Article)The Venture Capital decision making process involves several conflicting and imprecise criteria. The decision to invest is a difficult one with serious adverse selection risk and surrounded with uncertainty. The aim of ... -
Examining the moderating role of national culture on an extended technology acceptance model
( Taylor & Francis , 2014 , Article)Previous research studies have primarily examined the Technology Acceptance Model (TAM) in one country or in developed and western countries. This paper attempts to answer two questions of particular significance that ... -
An examination of assessment practices in colleges of business at various Middle East countries compared to the USA
( Inderscience Enterprises , 2014 , Article)This study reports the results of a survey conducted during 2007 which was mailed to deans of schools of business at institutions of higher education located within the USA and the Middle East. Schools of business are now ... -
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 ... -
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 ... -
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 ... -
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
( Institute of Electrical and Electronics Engineers Inc. , 2015 , Conference Paper)The research on 'Pedagogical potentials of IEEE 802.11 WLAN to Nigerian based University' is an in depth study to evaluate the potentials of its implementation to the entire teaching and tutoring vertical in Nigerian ... -
An analysis of the barriers to the proliferation of M-commerce in Qatar: A relationship modeling approach
( Emerald Group Publishing Ltd. , 2015 , Article)Purpose - The purpose of this paper is to identify and develop a hierarchical model for the barriers affecting the growth of mobile commerce (M-commerce). Based on the model developed, the authors' objective is to identify ...
