All Outputs (3)

The relation between innovation and earnings management : evidence for the UK (2023)
Journal Article

The purpose of this paper is to investigate whether the executives of innovative firms in the UK economy prefer to support innovation over earnings. This study uses discretionary accruals and abnormal activities as proxies for earnings management and... Read More about The relation between innovation and earnings management : evidence for the UK.

Cryptocurrencies in accounting schools? (2023)
Journal Article
Marei, Y., Almasarwah, A., Al Bahloul, M., & Abu Afifa, M. (2023). Cryptocurrencies in accounting schools?. Higher Education, Skills and Work-based Learning, 13(6), 1158-1173. https://doi.org/10.1108/heswbl-12-2022-0284

Purpose

This study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their educ... Read More about Cryptocurrencies in accounting schools?.

Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos (2023)
Journal Article
Al Bahloul, M., Alkaraan, F., & Hussainey, K. (in press). Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos. Journal of Applied Accounting Research, https://doi.org/10.1108/JAAR-06-2022-0134

Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies
as effective mechanisms adopted by companies’ boardrooms to promote strategic change and strategic
choices. These mechanisms can be viewed as pers... Read More about Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos.