Author
Kamal Naser
Other affiliations: Emerald Group Publishing, Al Ain University of Science and Technology
Bio: Kamal Naser is an academic researcher from Cardiff University. The author has contributed to research in topics: Audit & Stock exchange. The author has an hindex of 22, co-authored 31 publications receiving 3972 citations. Previous affiliations of Kamal Naser include Emerald Group Publishing & Al Ain University of Science and Technology.
Papers
More filters
TL;DR: The conceptual model underlying the empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts as discussed by the authors, which provides evidence that the amount of detail in Spanish corporate annual report and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
Abstract: Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
877 citations
TL;DR: In this article, the authors report findings from a survey which looked into the impact of service quality dimensions and customer expertise on satisfaction, and find that both core and relational dimensions appear to be linked to customer satisfaction.
Abstract: Understanding the antecedents to and outcomes of customer satisfaction is a critical issue for both academics and bank marketers. Previous research has identified service quality, expectations, disconfirmation, performance, desires, affect and equity as important antecedents of customer satisfaction. The current paper reports findings from a survey which looked into the impact of service quality dimensions and customer expertise on satisfaction. A sample of 167 respondents took part in this study. Findings indicate that both core and relational dimensions of service quality appear to be linked to customer satisfaction. Findings also indicate that expertise is negatively related to satisfaction. The paper discusses implications for bank managers.
678 citations
TL;DR: In this paper, an attempt is made to assess the degree of customer awareness and satisfaction towards an Islamic bank in Jordan, and a sample 206 respondents took part in this study, and the analysis of their responses revealed a certain degree of satisfaction of many of the Islamic banks facilities and products.
Abstract: The Islamic banking system is gaining momentum. Many international conventional banks have started to open branches which operate in accordance with the Islamic Shariah principles in some Islamic countries. The Islamic banking system is expected to face strong competition not only from the Islamic banks but also from well‐established conventional banks offering Islamic products and services. In this study, an attempt is made to assess the degree of customer awareness and satisfaction towards an Islamic bank in Jordan. A sample 206 respondents took part in this study. The analysis of their responses revealed a certain degree of satisfaction of many of the Islamic banks facilities and products. The respondents expressed their dissatisfaction with some of the Islamic banks services. Although the respondents indicated that they are aware of a number of specific Islamic financial products like Murabaha Musharaka and Mudaraba, they show that they do not deal with them.
563 citations
TL;DR: In this paper, an attempt is made to test the validity of theories employed in the literature to explain variation in the extent of corporate voluntary disclosure within the corporate social disclosure context, and the outcome of the study lends partial support to agency theory, political economy theory, legitimacy theory, stakeholder theory as well as the accountability approach.
273 citations
TL;DR: In this article, the authors investigated the relationship between the depth of corporate disclosure and company's attributes and found that the degree of disclosure seems to be associated with corporate size, audit firm status, liquidity, gearing, and profitability.
Abstract: Over the last decade, Jordanian Authorities and Government adopted several far‐reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments to Investment Promotion Law in 1998. This study specifically provides empirical evidence on changes in the depth of corporate disclosure after introducing IASs. In addition, the relationship between the depth of corporate disclosure and company's attributes is investigated. The outcome of the analysis reveals a slight improvement in the depth of disclosure after the introduction the IASs. The depth of disclosure seems to be associated with corporate size, audit firm status, liquidity, gearing, and profitability.
213 citations
Cited by
More filters
Posted Content•
TL;DR: In this article, the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in Malaysian listed corporations.
Abstract: Evidence from research conducted on corporate accounting indicates that the interaction of environmental factors influences disclosure practices. The purpose of this study is to examine the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in the annual reports of Malaysian listed corporations. The results of the regression analysis indicate significant associations (at the 5 percent level) between two corporate governance variables (viz. chair who is a non-executive director and domination of family members on boards) and the extent of voluntary disclosure. This finding has implications for corporate governance policy formulation by the Malaysian Institute of Corporate Governance (MISG). One cultural factor (proportion of Malay directors on the board) is significantly associated (at the 5 percent level) with the extent of voluntary disclosure suggesting that governmental focus on culture may solicit a response to secrecy from those who feel threatened.
1,818 citations
TL;DR: In this article, applied linear regression models are used for linear regression in the context of quality control in quality control systems, and the results show that linear regression is effective in many applications.
Abstract: (1991). Applied Linear Regression Models. Journal of Quality Technology: Vol. 23, No. 1, pp. 76-77.
1,811 citations
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
1,633 citations
TL;DR: In this paper, the importance of various corporate governance and cultural characteristics, in addition to firm-specific factors, as possible determinants of voluntary disclosure in the annual reports of Malaysian listed corporations was examined.
Abstract: Evidence from research conducted on corporate accounting indicates that the interaction of environmental factors influences disclosure practices The purpose of this study is to examine the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in the annual reports of Malaysian listed corporations The results of the regression analysis indicate significant associations (at the 5 per cent level) between two corporate governance variables ( viz chair who is a non-executive director and domination of family members on boards) and the extent of voluntary disclosure This finding has implications for corporate governance policy formulation by the Malaysian Institute of Corporate Governance (MISG) One cultural factor (proportion of Malay directors on the board) is significantly associated (at the 5 per cent level) with the extent of voluntary disclosure suggesting that governmental focus on culture may solicit a response to secrecy from those who feel threatened
1,479 citations
TL;DR: The authors examined whether comprehensive financial disclosures, used as a proxy for corporate board's responsiveness, are positively associated with the proportion of independent non-executive directors (INDs) on corporate boards, and whether family control of the firm has an impact on this association.
1,002 citations