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Article
Publication date: 8 May 2017

Khalid Al-Amri, Saif Al Shidi, Munther Al Busaidi and Serkan Akguc

The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council…

912

Abstract

Purpose

The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council (GCC) countries. The paper also compares the level of real earnings management between public and private firms in the GCC area.

Design/methodology/approach

The GCC area is a unique setting to investigate the use of real earnings management because of the low enforcement of reporting standards and supervisory rules, lack of sophisticated financial analysis, specialized media tools and high concentration of capital ownership. The authors use different models of real earnings management proposed by Roychowdhury, 2006, cash flow management, productions cost management and discretionary expenses management to examine the use of real earnings management.

Findings

The paper documents evidence consistent with private and public firms using real earnings management to influence their earnings figures. The paper also shows that the level of real earnings management is higher for private firms compared to public firms when cash flow management and discretionary expenses management models are used. The production cost model results show evidence consistent with public firms only engaging in real earnings management through production cost reduction.

Research limitations/implications

The results of this study might not be applicable to other emerging markets.

Practical implications

The findings of this study should promote a general understanding of firms’ behavior in unique environment such as GCC countries. Regulators in the GCC region should be aware that real earnings management techniques have been used by firms and that extra caution is required when auditing or analyzing the financial information of private and public firms in the GCC market.

Originality/value

This paper contributes to the literature in many aspects. First, it provides additional evidence on the use of earnings management in unique market contexts outside the USA and Europe. The GCC markets share many common characteristics that make them interesting settings to be investigated. Second, this paper adds more evidence on the use of earnings management between public and private firms. In this regard, the paper adds additional evidence in the discussions proposed by Ball and Shivakumar (2005) and Givoly et al. (2010) who use two competing perspectives to investigate earnings quality in public and private firms: the demand hypothesis and the opportunistic behavior hypothesis.

Details

Journal of Applied Accounting Research, vol. 18 no. 2
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 10 August 2015

Khalid Al-Amri

The purpose of this paper is to analyze the performance of the Takaful insurance firms in the Gulf Cooperation Council (GCC) countries and do a relative analysis for its different…

2430

Abstract

Purpose

The purpose of this paper is to analyze the performance of the Takaful insurance firms in the Gulf Cooperation Council (GCC) countries and do a relative analysis for its different units.

Design/methodology/approach

This paper analyzes the technical, pure technical, cost and allocative efficiency of Takaful firms in the GCC countries using data envelopment analysis (DEA) methodology.

Findings

The Takaful insurance industry in GCC is highly technical and pure technical efficient. However, it is moderately cost efficient, and there is a large opportunity for improvement. UAE and Qatar score the highest technical efficiency, while Saudi Arabia and UAE are the most cost efficient among the GCC countries.

Originality/value

The primary contribution of this paper is to provide the first DEA analysis of the Takaful industry in the GCC countries. To the best of the author’s knowledge, this is the first study on the Takaful insurance industry that uses different types of efficiency measures, namely technical, pure technical, allocative and cost efficiency, in the GCC countries. This paper also contributes in the literature of the inputs and outputs selection for the Takaful insurance efficiency calculation.

Details

Humanomics, vol. 31 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 10 August 2012

Khalid Al‐Amri, Said Gattoufi and Saeed Al‐Muharrami

The purpose of this paper is to analyze the performances of the insurance sector in Gulf Cooperation Council (GCC) countries and carry out a comparative analysis for its different…

1967

Abstract

Purpose

The purpose of this paper is to analyze the performances of the insurance sector in Gulf Cooperation Council (GCC) countries and carry out a comparative analysis for its different units.

Design/methodology/approach

The authors analyse the technical efficiency of insurances in the GCC countries using DEA methodology and Malmquist Productivity Index (MPI) to decompose the change in the efficiency into an intrinsic component reflecting the individual change in technical efficiency and a second component reflecting the impact of the change in the market technology on the individual technical efficiencies of insurance companies.

Findings

The study considers 39 insurance firms in the region, with a panel data covering the period 2005‐2007. The authors found that the insurance industry in the GCC is moderately efficient and there is large room for improvement.

Originality/value

In these very special market conditions, a deep analysis of the overall efficiency of the sector is needed and an assessment of its performance – to the authors' best knowledge so far non‐existent – becomes a must to provide insights about the realities and the future trends of the sector. This research uses DEA and MPI to assess the efficiency of the insurance sector in the GCC region and analyses its variation over the period 2005 to 2007.

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Article
Publication date: 1 June 2010

Mohammad Zakir Hossain and Khalid Said Al‐Amri

The main purpose of this paper is to select the most suitable production model for measuring the production process of some major manufacturing industries in Oman.

756

Abstract

Purpose

The main purpose of this paper is to select the most suitable production model for measuring the production process of some major manufacturing industries in Oman.

Design/methodology/approach

This empirical paper looks into an analytical justification to use Cobb‐Douglas (C‐D) production model in order to estimate and test the coefficients of the production inputs for each of the selected manufacturing industries using annual industrial statistical data over the period 1994 through 2007 published by Ministry of Commerce and Industry, Sultanate of Oman.

Findings

The results of the paper indicate that for most of the selected industries the C‐D function fits the data very well in terms of labor and capital elasticity, return to scale measurements, standard errors, economy of the industries, high value of R2 and reasonably good Durbin‐Watson statistics. The estimated results suggest that the manufacturing industries of Oman generally seem to indicate the case of increasing return to scale. Of the nine industries, seven exhibit increasing return to scale and only the rest two show decreasing return to scale. The paper finds no industry with constant return to scale.

Research limitations/implications

The paper could not consider a good number of manufacturing industries and a long period of time series data in the study because of lack of data availability.

Practical implications

Recently, businessmen as well as industrialists are very much concerned about the theory of firm in order to make correct decisions regarding what items, how much and how to produce them. All these decisions are directly related with the cost considerations and market situations where the firm is to be operated. In this regard, this paper should be helpful in suggesting the most suitable functional form of production process for the major manufacturing industries of developing countries like Oman.

Originality/value

The paper shows originality in substance and makes a unique contribution to the literature on industrial economics in Oman.

Details

Education, Business and Society: Contemporary Middle Eastern Issues, vol. 3 no. 2
Type: Research Article
ISSN: 1753-7983

Keywords

Available. Content available
Article
Publication date: 1 June 2010

Matthew Clarke and James Pounder

282

Abstract

Details

Education, Business and Society: Contemporary Middle Eastern Issues, vol. 3 no. 2
Type: Research Article
ISSN: 1753-7983

Available. Content available
Article
Publication date: 21 November 2014

24

Abstract

Details

The Journal of Risk Finance, vol. 15 no. 5
Type: Research Article
ISSN: 1526-5943

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Article
Publication date: 5 October 2021

Khalid Abed Dahleez, Ayman A. El-Saleh, Abrar Mohammed Al Alawi and Fadi Abdel Muniem Abdel Fattah

This research explores the effect of e-learning Moodle-based system usability on students' learning outcomes with the possible intervening role of teacher's behavior and online…

1093

Abstract

Purpose

This research explores the effect of e-learning Moodle-based system usability on students' learning outcomes with the possible intervening role of teacher's behavior and online engagement.

Design/methodology/approach

In this research, the authors followed a quantitative methodology and a deductive research approach. Data were collected from 433 students at different study levels and academic specializations in higher education institutions (HEIs) in Oman. The data have been analyzed using partial least squares structural equation modeling via Smart-PLS.

Findings

The findings of this research show that e-learning system usability affects students' learning outcomes. Moreover, the relationship between these two variables is mediated by teacher behavior and students' online engagement.

Originality/value

This study is important as it adds to the understanding of the role of e-learning system usability in predicting student outcomes. From practical perspectives, especially during the spread of the COVID-19 pandemic, this study also helps practitioners at private HEIs use e-learning systems more efficiently and effectively to improve students' engagement and learning outcomes.

Details

The International Journal of Information and Learning Technology, vol. 38 no. 5
Type: Research Article
ISSN: 2056-4880

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Article
Publication date: 18 January 2023

Wafa Al-Nasrallah

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate…

762

Abstract

Purpose

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method.

Design/methodology/approach

This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11.

Findings

The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature.

Research limitations/implications

The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights.

Practical implications

This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change.

Social implications

This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures.

Originality/value

Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 29 August 2019

Murya Habbash and Lara Haddad

The purpose of this paper is to examine the relationship between earnings management (EM) and corporate social responsibility (CSR) in Saudi Arabia. It is one of only a small…

1379

Abstract

Purpose

The purpose of this paper is to examine the relationship between earnings management (EM) and corporate social responsibility (CSR) in Saudi Arabia. It is one of only a small number of studies to examine this relationship outside the US market, and the first in the Middle East and Arab region, particularly in Saudi Arabia.

Design/methodology/approach

The paper uses content analysis to extract the CSR disclosure items from annual reports of Saudi firms. A CSR disclosure index was then constructed. For EM, the residuals from Kothari et al.’s (2005) model are considered. Multivariate analysis was performed using pooled OLS-regression models to examine the direct relationship between EM and the CSR index.

Findings

Using panel data from all Saudi public firms listed on the Saudi Stock Exchange (Tadawul) over the 2015-2016 period, the authors find that CSR is positively and significantly related to EM practices as proxied by discretionary accruals. This implies that Saudi firms undertaking CSR actions are more likely to manipulate their earnings.

Research limitations/implications

The findings of this paper have important policy implications for policy-makers, regulators, auditors and investors in their attempts to constrain EM practices and enhance the quality of financial reporting in Saudi Arabia.

Originality/value

This paper contributes to the body of accounting literature by providing the first empirical evidence in the Middle East and Arab region on the positive association between EM and CSR in Saudi Arabia.

Details

Social Responsibility Journal, vol. 16 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Open Access. Open Access
Article
Publication date: 20 September 2024

Khalid Rasheed Al-Adeem

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social…

675

Abstract

Purpose

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

Design/methodology/approach

A total of 48 individuals voluntarily participated in the survey.

Findings

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Practical implications

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Social implications

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Originality/value

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 4 no. 1
Type: Research Article
ISSN: 2633-7436

Keywords

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