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2016

Articles 1 - 8 of 8

Full-Text Articles in Business

The Impact Of Ias 36 On Equity Values: Empirical Evidence From Uae, Yousef Shahwan, Jamal Roudaki Dec 2016

The Impact Of Ias 36 On Equity Values: Empirical Evidence From Uae, Yousef Shahwan, Jamal Roudaki

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© 2016, Virtus interpress. All rights reserved. Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill …

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Conceptualization Of Csr Among Muslim Consumers In Dubai: Evolving From Philanthropy To Ethical And Economic Orientations, Valerie Priscilla Goby, Catherine Nickerson Jun 2016

Conceptualization Of Csr Among Muslim Consumers In Dubai: Evolving From Philanthropy To Ethical And Economic Orientations, Valerie Priscilla Goby, Catherine Nickerson

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© 2014, The Author(s). Many existing studies postulate that in developing economies philanthropy tends to dominate in the CSR orientation delivered by organizations and expected by local populations. To assess this in the emerging economy of Dubai in the United Arab Emirates, we conducted a preliminary investigation of how locals are responding to the growing number of CSR initiatives that are being implemented in the Emirate. Moreover, given that scholars have argued that Islamic principles of philanthropy should guide CSR initiatives in Muslim countries, we also consider if our Emirati respondents connect CSR with Islamic philanthropy. Results from our survey …

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Gender Diversity Of Boardrooms And Firm Financial Performance, Perihan Iren Jun 2016

Gender Diversity Of Boardrooms And Firm Financial Performance, Perihan Iren

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© 2016, Virtus Interpress. All rights reserved. The impact of boardroom diversity on firm financial performance has attracted growing research interest in recent years. However, due to the lack of readily available datasets for other parts of the world, most of the evidence is based on the US data. The purpose of this study is to examine the relationship between gender diversity in the boardrooms and firm financial performance in a region, where it has never been studied before. Using a sample of 60 firms listed in Abu Dhabi and Dubai Stock Exchanges, first the impact of gender diverse boards …

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Effective Use Of Business Simulation Games In International Business Courses, Tim Rogmans May 2016

Effective Use Of Business Simulation Games In International Business Courses, Tim Rogmans

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No abstract provided.

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Privacy-Preserving Data Mashup Model For Trading Person-Specific Information, Rashid Hussain Khokhar, Benjamin C.M. Fung, Farkhund Iqbal, Dima Alhadidi, Jamal Bentahar May 2016

Privacy-Preserving Data Mashup Model For Trading Person-Specific Information, Rashid Hussain Khokhar, Benjamin C.M. Fung, Farkhund Iqbal, Dima Alhadidi, Jamal Bentahar

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© 2016 Elsevier B.V. All rights reserved. Business enterprises adopt cloud integration services to improve collaboration with their trading partners and to deliver quality data mining services. Data-as-a-Service (DaaS) mashup allows multiple enterprises to integrate their data upon the demand of consumers. Business enterprises face challenges not only to protect private data over the cloud but also to legally adhere to privacy compliance rules when trading person-specific data. They need an effective privacy-preserving business model to deal with the challenges in emerging markets. We propose a model that allows the collaboration of multiple enterprises for integrating their data and derives …

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The Influence Of Media Implemented Into The Event-Tourist Career Model: Triyas Triathlon, Abu Dhabi, Nataša Slak Valek, Al Anood Al Buainain Jan 2016

The Influence Of Media Implemented Into The Event-Tourist Career Model: Triyas Triathlon, Abu Dhabi, Nataša Slak Valek, Al Anood Al Buainain

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© University of the Aegean. Using the athletes' career trajectory model, this study implements the influence of media into the trajectory of active sport event participants' decision-making process. It examined athletes' motivation, media influence, travel style and behaviours, and event selection among participants of TriYas triathlon organized in Abu Dhabi, United Arab Emirates. Data were collected in February 2016 with an online survey sent to all participating athletes and descriptive statistic was used for data analyses. Results indicate that international media are followed by the majority of athletes included in our sample with no statistically significant differences between first-timers and …

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Monetizing Personal Data: A Two-Sided Market Approach, Ahmed Saleh Bataineh, Rabeb Mizouni, May El Barachi, Jamal Bentahar Jan 2016

Monetizing Personal Data: A Two-Sided Market Approach, Ahmed Saleh Bataineh, Rabeb Mizouni, May El Barachi, Jamal Bentahar

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© 2016 The Authors. Mobile phone-based sensing is a new paradigm that aims at using smartpohnes to answer sensing requests and collect useful data. Nowadays, a wide variety of domains ranging from health-care applications to pollution monitoring are benefiting from such collected data. However, despite its increasing popularity and the huge amount of data provided by users, there is no platform where mobile phone owners can effectively sell their data. In this paper, we propose the idea of a data monetization platform using two-sided market theory. In this platform, the data is viewed as an economic good and the data …

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Assessing Variations In Foreign Direct Investments Under International Financial Reporting Standards (Ifrs) Adoption, Macro-Socioeconomic Developments And Credit Ratings, Evangelos Daskalopoulos, Anastasios Evgenidis, Athanasios Tsagkanos, Costas Siriopoulos Jan 2016

Assessing Variations In Foreign Direct Investments Under International Financial Reporting Standards (Ifrs) Adoption, Macro-Socioeconomic Developments And Credit Ratings, Evangelos Daskalopoulos, Anastasios Evgenidis, Athanasios Tsagkanos, Costas Siriopoulos

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© Evangelos Daskalopoulos, Anastasios Evgenidis, Athanasios Tsagkanos, Costas Siriopoulos, 2016. The main purpose of this paper is to investigate the impact of an endogenous relationship between international financial reporting standards (IFRS) and sovereign credit ratings on the factors that determine foreign direct investments, by using an instrumental variable panel data framework. The results show that the adoption of IFRS by developed economies is interpreted by credit rating agencies as a positive sign that the firms will provide more transparent financial reports. In addition, the authors find that the consideration of the endogenous relationship between IFRS and credit ratings for developed …

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