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The purpose of this paper is to provide information on the importance of information and communication technologies (ICTs) and social media for the development of informal home-based business (HBBs) community in Kuwait City.

This research is used as a qualitative methodology, which helps the researcher to come to original and direct quotations about the HBBs owners’ thoughts and experiences. In this paper, a multi case-based approach was used, respectively, we have used 14 cases, where 7 operate in the food sector and 7 in the entertainment/game sector. All these informal HBBs are located in Kuwait City.

The results of the research showed that the respondents use Instagram, WhatsApp, Snapchat, email and websites to communicate with customers and cooperate with business partners. Banks’ applications, such as “Edfali”, are used for doing the payments related to the business. Home-based owners are usually motivated by passion and love for the business, independence, additional source of income, succeeding in a family business, hobby or not finding an appropriate job in other companies.

Due to the COVID-19 pandemic, we had the opportunity to interview only 14 HBBs and only from two sectors, the food and entertainment/game sector. Further research can be done with more cases and more sectors to see how ICTs and social media help these businesses to develop their activity and spread the business in different places.

This paper provides useful information on the role of ICTs and social media for the informal HBBs, especially during the crisis, such as the COVID-19 pandemic. It might help business owners to prepare adequate strategies to cope with difficult situations and create better conditions for their businesses.

This paper is the first research that treats the informal HBB community in Kuwait City. It could serve as a good base for further studies related to the impact of ICTs and social media on the business performance.

This conceptual paper articulates an analytical framework, which collectively borrows from the concepts of Sectoral, National and Technological Innovation Systems, for examining the prospects for the emergence of renewable energy industries in a given country. In order to examine the dynamics within the national energy system under consideration, a list of system functions has also been compiled from the literature. It is believed that the adoption of such a functions approach has the potential to enhance our understanding of the process of, and drivers behind, the emergence and transformation of energy innovation systems. Towards the end of this paper, other theoretical concepts are acknowledged as also relevant for investigating the potential establishment of renewable energy industries. While every theoretical approach has its strengths and weaknesses, an effort has been made in this paper to justify the adoption of a suitable framework that is based on the systems of innovation approach.

The Gulf Cooperation Council (GCC) countries have consistently ranked high in per capita carbon emissions, not to mention the fact that a lifestyle with a high ecological footprint in a fragile ecosystem can affect the regional environment, prosperity and social stability. The adoption of carbon capture and storage (CCS) in the GCC countries has been consistently gaining attention, as it is widely seen as a suitable mitigation measure, particularly in a region where heavy industry and geological exploitation have led to wealth and prosperity. Additionally, making captured CO₂ available for enhanced oil recovery is expected to create significant economic value. However, the lack of a coordinated environmental regulation regime to cap future carbon emissions is posing significant risks for further CCS development. The paper aims to discuss these issues.

This paper reviews the state of play with regard to CCS in the GCC region and investigate the opportunities and challenges facing CCS development in the UAE by use of the interview technique.

This paper finds that the lack of CCS‐related regulations, absence of CCS policy at a national level and limited human capital resources are impeding the development of CCS in the UAE. Findings from this study can offer GCC policy‐makers relevant insights into how best to develop CCS projects for the GCC region.

This is an original research, that has not been conducted before. This is first of a kind assessment for the GCC region.

For investors to wholeheartedly entrust their finances to the supposed executives, there is the need to set up policies to checkmate the excesses of such executives, hence clawback policy. This study aims to explore the perceptions of professionals regarding the impact of clawback provisions on earnings management (EM) and financial reporting quality in the context of the United Arab Emirates (UAE).

The application of a qualitative approach in an EM is of great significance in this study. For convenience, perceptions of the professionals were collected through semi-structured face-to-face interviews, internet forums and telephone conversations from which the data were initially transcribed and analyzed using thematic analysis.

The findings of the study indicate that clawbacks will have a significant impact on EM and financial reporting quality, and apart from this, other firm-level factors have also been supporting clawbacks.

EM has been a widespread practice; this research may potentially assist directors and regulatory bodies to comprehend factors that should be considered to reduce it. It may also provide practical insights from professionals regarding clawbacks and their bearing on EM and the quality of financial information from an emerging economy perspective.

A significant gap in the contemporary literature regarding the impact of clawback provisions on EM and financial reporting quality has been filed by this work, in the context of the UAE economy. Consequently, it provides a great insight into the effect of clawback in a business setting and how it can help checkmate the excesses of company executives.

Aims to present an alternative holistic measurement model, the general practitioner IS (GPIS) measurement model, which assists managers in determining the organisation's state of readiness prior to IS investment.

The model is based on assessing four organisational key elements: IT infrastructure, processes, people and work environment.

Presents a classification of the current IS success measurement approaches. The existing approaches were classified into three categories: product‐based, process‐based, and general maturity‐based. The paper highlighted their shortcomings and explained the need for an alternative holistic model to measure IS success in contributing to the business objectives. This has led to the development of a quick reference model “GPIS” to enable organisations to determine their current and required state of readiness for a particular IS project.

The paper presents a novel categorisation of the literature in this field.

The purpose of this paper is to examine the impact of leadership and rewards on the contribution to knowledge sharing in public organizations of the United Arab Emirates (UAE).

Data were collected from 154 employees from various organizational units of a law enforcement organization in the UAE, and structural equation modeling was used to test the proposed hypotheses.

Leadership inspiration was found to be positively effective in enhancing the contribution of knowledge sharing in terms of solving problems, increasing opportunity and improving the productivity of the workforce. Furthermore, it was found that the reward system had no impact on the contribution to knowledge sharing.

The method of data collection focused on the employees who were attending a training workshop in the department. This survey raises concerns related to non-response bias and common method bias, which describes the measurement error that is compounded by the sociability of the respondents who wanted to provide positive answers.

This research focuses on the implementation of certain practices related to knowledge sharing in public organizations. The model was constructed to assess the impact of leadership and rewards on the contribution to knowledge sharing through knowledge sharing practices as a mediation. The study is a modest attempt to assist the organizational leaders to embark on the right steps to foster knowledge sharing behavior among employees.

The study contributes to the literature on knowledge sharing, particularly on the relationship between leadership inspiration, rewards and contribution to knowledge sharing in the law enforcement organizations in the UAE.

To date, public leadership has been conceptualised for Western systems while leadership discourse has spread across governments globally. The purpose of this paper is to begin the task of conceptualising public leadership in the United Arab Emirates (UAE), a federal monarchy in the Arabian Gulf, and proposes a forward research agenda.

The paper employs a qualitative, interview-based design to elicit top government officials’ personal interpretations of the purpose and challenges of public leadership, the practices they engage in, and the arenas across which leadership is performed.

The study finds that whilst notions of public leadership as conceptualised to date are present, cultural and institutional differences result in distinct localised characteristics that belie the managerial presentation of public leadership. Stimulated by these initial findings, three points of departure for future research are suggested: public leaders’ scope for discretion, values and trust.

The research relies on a relatively small, though élite, sample; findings are therefore preliminary, informing ideas for a forward research agenda.

The paper presents a first conceptualisation of public leadership in the UAE, an Arab-Muslim federal monarchy.

While there is some evidence of a relationship between earnings quality and information asymmetry, there is limited evidence on the moderating role of institutional investors in this relationship. To fill this gap, this study aims to examine how institutional ownership affects the relationship between earnings quality and information asymmetry, with a focus on the impact of different investment horizons.

This study uses a sample of listed European firms from 2000 to 2022. Earnings quality is measured using the McNichols (2002) modification of the Dechow and Dichev (2002) model. The analysis examines the moderating effect of institutional ownership on the relationship between earnings quality and information asymmetry.

This study finds that the relationship between earnings quality and information asymmetry is more pronounced in firms with a higher percentage of institutional ownership. This study finds that the monitoring role of long-term institutional investors is more effective than that of short-term institutional investors. This study also finds that the influence of institutional investors is more significant in firms with incentives to engage in earnings management.

The findings provide evidence suggesting that institutional investors are an important class of investors in terms of exercising an effective monitoring role to mitigate information asymmetry and demand higher earnings quality from their investee firms. These findings are informative for many financial reporting participants, including investors, analysts, regulators and managers.

This study extends the existing research examining the relationship between earnings quality and information asymmetry (e.g. Affleck-Graves et al., 2002; Ascioglu et al., 2012; Bhattacharya et al., 2013; Jayaraman, 2008; Liu and Elayan, 2015) by examining the moderating effect of institutional ownership on this relationship. It further contributes to the literature by distinguishing between long- and short-term institutional investors and their respective monitoring roles. In addition, this study broadens the geographical scope of the research by using cross-country data from European firms, providing evidence that country-specific factors do not uniformly affect the relationship between earnings quality and information asymmetry.

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm performance (FP) by using return on assets (ROA), return on equity (ROE) and earnings per shares (EPS). The study covers all firms being listed in Bahrain Bourse for two years which are 2020 and 2021. The results of the study show that having more directors in RC would significantly increase firm performance “ROE and EPS.” Further, having more females in RC would significantly increase firm performance “ROA.” In addition, having separate RC would significantly decrease firm performance “ROA and EPS.” Moreover, the independence of directors in RC and its frequent meetings has no significant impact on the firm’s performance. The results show that there is a need to re-evaluate the role of the RC and strengthen its effectiveness, as some of the variables examined by this study have an insignificant impact on a firm’s performance. Further, there is a need to allocate additional efforts and policies in developing corporate governance and RCs as well.

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.

The study includes a sample of 1,530 firm-year observations drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data.

The findings reveal that auditor's report and audit firm size are positively and significantly correlated with two indicators of the value relevance of accounting information including value relevance of earnings and book value per share. Also our results exhibit robustness to the alternative measure of auditor's attributes.

As far as we know, this is the first study to analyze the association between auditor's attributes and value relevance of accounting information in emerging capital markets, thereby generating certain implications for investors, managers, capital market policy makers and audit profession regulators in general and those in emerging markets in particular.

Our findings have implications for policy makers, regulators, managers and investors. Our evidence on the positive association between auditor's size and value relevance of accounting information should help policy makers and regulators which they improve value relevance of accounting information and financial reporting by integrating small audit firms and setting up larger audit firms.

A rise in the value relevance of accounting information deserves further attention while drawing investment, selling the stocks of existing firms and increasing investor's decision-making ability. The way how auditor's attributes can promote the value relevance of accounting information is still open to new research.