Search
Now showing items 1-10 of 408
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 ...
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. ...
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 ...
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 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 ...
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 ...
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 ...
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 ...
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 ...
Audit committee characteristics and firm performance during the global financial crisis
(
Blackwell Publishing Ltd
, 2012 , Article)
We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ...