This paper aims to examine the determinants of VAT in UAE and readiness UAE. It also provides a brief history VAT, differentiating between original terms Sales Tax, Excise Duty, which can be confusing for many people around globe. The examines significant revenue, how it is calculated, reviews some international implementation experiences. Moreover, clarifies why GCC countries introduced as an alternative national income, current situation, expected date. study concludes that most businesses...

Purpose This study aims to explore and identify the factors that affect Saudi Arabia's decision concerning adoption of International Financial Reporting Standards (IFRS), particularly resistive delay full IFRS adoption. It identifies way in which Arabia’s social, political, educational religious context influence doing so. Design/methodology/approach A mixed methodology is used this research, including both quantitative (questionnaires) qualitative (semi-structured interviews) data analysis....

This paper examines the link between earnings management and firm performance in Jordanian listed firms context of emerging markets. Panel data robust regression analysis accruals real was performed using modified Jones, Roychowdhury abnormal cash flow, production, discretionary expenses against proxies such as returns on equity assets, per share. Mixed results with detail to abilities models estimated values. Modified flow production positively related all (return return share). has an...

The present research explores the relationship between ownership concentration and discretionary accruals, specific regard being paid to industrial organisations located within country of Jordan. Ownership structure is recognised as one key elements in evaluation overseeing overall value financial reporting (Brown et al., 2014) and, same vein, according Lee (2007), determined an effort enhance operations indicators' effectiveness efficiency across accounting system. This work establishes...

This study investigated the accounting treatment of Bitcoin, considering whether it should be classified as an asset or a currency. The also explored role blockchain technology in promoting transparency and potential separation from Bitcoin. found that cryptocurrencies are significantly impacted by political, economic, regulatory factors. is challenging to control cross-border transactions absence standards. recommends regulators standards setters establish new regulations for...

ABSTRACT This paper investigates the relationship between ethical leadership and earnings management in corporations, offering insights to enhance corporate governance financial reporting integrity. By conducting semi‐structured interviews with leaders managers from 21 firms across 16 countries, this study examines how affects various industries. The results indicate a significant negative correlation practices, emphasizing role of fostering transparency. research contributes literature by...

This study aims to examine the IFRS compliance in Jordanian banks and its relation stock prices. The impact of with International Financial Reporting Standards (IFRS) on prices is a rarely researched subject accounting finance, but whether has serious prices, particularly developing countries, still unknown. Numerous factors such as cultural, political, economic circumstances, can create different effects for from those seen developed countries.This paper concludes that negatively affects...

This study empirically investigates the influence of news coverage related to COVID-19 and UK-wide stock market returns. A robust regression model is applied, demonstrates asymmetric dependence between data including media items, fake contagion. The findings point benefits utilising appropriate communications channels more strongly minimise financial disruptions COVID-19. particular research appears be amongst first consider both Covid-19 return. Our limited for only a single country. More...

Purpose This study investigates the nature of association between profit warnings and stock price informativeness in context Jordan as an emerging country. Design/methodology/approach The authors used a large panel data set that related to synchronicity percentages on Amman Stock Exchange for period spanning 2007–2018. Robust regression was parametric test. enabled us obtain stronger results fall line with our prediction warning encourages firm investors collect process more firm-specific...

The study aims to measure the extent of implementing ERP systems in banking sector Jordan, and identify main factors that influence implementation decision, addition impact post-implementation system on financial performance. utilized a content analysis as research instrument. population consisted all banks where applied ‘Purposive Sample’ type. Therefore, included 11 from 2011 2016.The indicated year started most Jordanian 2013, rates vary bank according their importance level awareness....

Purpose This study aims to investigate the extent which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies skills they have acquired throughout their education. Design/methodology/approach A qualitative analysis was used through semi-structured interviews obtain an in-depth insight into cryptocurrencies, could not be investigated easily quantitative methods, provide context for from CPA non-CPA students' points...

This paper seeks to investigate the potential utilisation of research and development expenses by executives innovative firms in UK economy as a means manipulating financial statement users. study uses discretionary accruals abnormal activities proxies for earnings management proxy innovation. finds dissimilar results accrual activity models, it conducts additional analysis that accounts innovation beat group, refers this group 'downward' group; another reduce earnings, 'upward' group. The...

Purpose This study aims to apply machine learning (ML) identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones Model and modified model EM detection examining managerial motives using these components. Design/methodology/approach Using eXtreme gradient boosting 23,310 US firm-year observations from 2012 to2021, pinpoints nine variables potentially used manipulation, not covered by traditional accruals models. Findings Cost...

Purpose The purpose of this paper is to explore the link between earnings quality, Audit Committees and Board companies located in Jordan through lens enhancing corporate governance. Design/methodology/approach real management (REM) accruals models were notably used within panel data robust regression analysis approach; these against certain Committee characteristics (i.e. meeting frequency, amount participants [both internal external], size) Directors. Findings former found have a positive...

The present research explores the relationship between ownership concentration and discretionary accruals, specific regard being paid to industrial organisations located within country of Jordan. Ownership structure is recognised as one key elements in evaluation overseeing overall value financial reporting (Brown et al., 2014) and, same vein, according Lee (2007), determined an effort enhance operations indicators' effectiveness efficiency across accounting system. This work establishes...

Here, the link between mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well Accrual (AEM), will be examined for non-financial listed firms in London Stock Exchange. Robust regression analysis IFRS conducted on panel data, earnings management using three AEM models REM models. Mixed results with respect to qualities were notably garnered, positively relating Roychowdhury abnormal cash flow production. Meanwhile, discretionary...