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السجلات المعروضة 21 -- 32 من 32
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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 ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
The impact of trust, security, and privacy on individual's use of the internet for online shopping and social media: a multi-cultural study
( Inderscience Publishers , 2019 , Article)This paper examines through the lens of expectancy-valence theory the impact of trust, privacy, and security on the decision to use the internet for online shopping and social media. It also investigates the moderating ... -
The Influence of Emotional Intelligence on Technology Adoption and Decision-Making Process
( Inderscience Publishers , 2022 , Article)Emotional intelligence is a vital measure of personality in psychology, where research indicated that it has a direct influence on technology adoption. This study assumed that emotional intelligence dimensions would have ... -
A longitudinal analysis of firm expected market value, environmental, social and governance disclosure
( 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 ... -
Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: Evidence from Qatar
( Inderscience Publishers , 2020 , Article)Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging ... -
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 ... -
Possible effect of video lecture capture technology on the cognitive empowerment of higher education students: A case study of gulf-based university
( Inderscience Publishers , 2016 , Article)E-learning concept is becoming a vital need for higher and lower education students. It has been observed from the interaction with students of gulf region that they have challenges with the online method of knowledge ... -
Role of e-voting system for void of errors in the electoral manipulations: a case study of Nigeria
( Inderscience Publishers , 2023 , Article)The study of the political and social developments in Nigeria since its independence could not prove that stability is established in the country. Researchers proclaim many reasons for this condition. One of such conditions ... -
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 ... -
The transformation of Qatar economy into industrialisation era
( Inderscience Publishers , 2011 , Article)This study reports the results of a survey distributed to business professionals, educators and students at the State of Qatar. The most important industry in Qatar, according to our respondents, is oil and gas, followed ... -
Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk
( Inderscience Publishers , 2021 , Article)There is conflicting research on whether litigation risk affects voluntary disclosure positively or negatively. This study thus aims to examine how litigation risk affects the voluntary disclosure of risk information. It ...