تصفح Accounting & Information Systems حسب المؤلف "Ousama, A. A."
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Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
AbdulBasith, AbdulQuddoos; Abu-Shawish, Zaki Khalid; Ousama, A.A. ( Inderscience Enterprises Ltd. , 2020 , Article)The paper examines the extent and trend of corporate governance (CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance ... -
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 association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks
Ousama, A.A.; Hammami, Helmi; Abdulkarim, Mustafa ( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/met ... -
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 ... -
The relationship between intellectual capital information and firms' market value: a study from an emerging economy
Ousama, A.A.; Al-Mutairi, Mashael Thaar; Fatima, A.H. ( Emerald Group Publishing Ltd. , 2019 , Article)Purpose The purpose of this paper is to investigate the relationship between the intellectual capital (IC) information reported in the annual reports and market value of the companies listed on the Qatar Stock ...