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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 ...
Corporate financial reporting in Qatar: a study of individual investors' assessment of annual reports
(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 ...
A longitudinal investigation of IFRS-8 implementation: evidence from Qatar
(2023 , Article)
The main objective of the current study is to investigate the segmental information reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. The sample comprises all companies listed on the Qatar Stock ...