Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 501 -- 513 من 513
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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 ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
( Inderscience , 2015 , Article)The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected ... -
Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
( Inderscience , 2015 , Article)In this paper, an attempt is made to investigate a particular group of investors – namely individual investors’ perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ... -
MARKET EFFICIENCY OF THE AMMAN STOCK MARKET: EVIDENCE FROM THE EXAMINATION OF TRADING RULES
( Qatar University , 2015 , Article)This paper tests the validity of the weak-form of the Efficient Market Hypothesis for the Amman Stock Exchange (ASE) for a full sample and three sub-periods of that spanning period 2000-2012. The research uses statistical ... -
Capital Budgeting Practices: The Case of Qatar
( Qatar University , 2010 , Article)The purpose of this project was to investigate the capital budgeting practice in the largest firms in Qatar. A survey was conducted of the 170 largest firms and corporations. A total of 55 completed surveys were received, ... -
Measuring the quality of earnings
( Emerald , 2005 , Article)Purpose - Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed-upon generally accepted approach to measure the earning quality. ... -
Mobile-phone users’ attitudes towards’ mobile commerce & services in the Gulf Cooperation Council countries: Case study
( IEEE , 2008 , Conference Paper)As the number of mobile phone users is growing, purchasing products and services using mobile phones and other mobile devices are also increasing. The purpose of this study was to provide the status of mobile-commerce in ... -
Voluntary disclosure in the annual reports of an emerging country: The case of Qatar
( Elsevier Ltd , 2009 , Article)This study sets out to examine empirically the determinants of voluntary disclosure in the annual reports of 25 listed firms of Doha Securities Market (DSM) in Qatar forming approximately 86% of the total firms incorporated ... -
The extent of disclosure in annual reports of banking companies: The case of India
( EuroJournals Publishing, Inc. , 2008 , Article)This study is an empirical investigation of the extent of both mandatory and voluntary disclosure by listed banking companies in India. It also reports the results of the association between company-specific attributes and ... -
Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes
( Qatar University , 2008 , Article)This research attempted to contribute to the development of knowledge within the domain of perceptions of internal audit quality, especially in U.K. private sector firms under Total Quality Management (TQM) regimes utilizing ... -
Assessment practices in accounting departments of U.S. Colleges and Universities
( Qatar University , 2007 , Article)The new AACSB Eligibility Procedures and Standards for Business Accreditation and for Accounting Accreditation, as of January 31,2007, place much greater emphasis on assurance of learning. It requires colleges of business ...
