ABSTRACT
This study examines current engagement between oil producing communities and oil companies operating in the Niger Delta Communities in Nigeria while attempting a comparison of Corporate Social Responsibility (CSR) practices of Multina...
Read More about Sustainable Engagement of Stakeholders for Socio-Economic Development in Oil Producing Communities Niger Delta Region Nigeria. A Case Study of Multinational and Indigenous Oil Companies.
Mr Mohammad Al Bahloul's Outputs (15)
Background: Internationalisation is a strategy adopted by organisations in global expansion which involves moving an organisation’s operations, structure, and resources into an international market. With multinational oil corporations (MNOCs) operati... Read More about Applying Internationalisation to Corporate Social Responsibility: A case study of Oil Companies in the Niger Delta Region of Nigeria.
Big Four ‘rhetorical’ strategies: Carillion’s collapse (2024)
Journal Article
Alkaraan, F., Albahloul, M., Abdoush, T., Elmarzouky, M., & Gulko, N. (2024). Big Four ‘rhetorical’ strategies: Carillion’s collapse. Journal of Accounting and Management Information Systems, 23(2), 295-316. https://doi.org/10.24818/jamis.2024.02001Research Question: How have the Big Four accounting firms taken advantage of impression management in reacting/responding to the public scrutiny regarding Carillion plc’s collapse? Motivation: Despite the contribution of previous research through nar... Read More about Big Four ‘rhetorical’ strategies: Carillion’s collapse.
Accounting information quality, free cash flow, and over-investment: evidence from an emerging market a study in Iran (2024)
Journal Article
Nasseri, A., Afsharmehr, M., Yazdifar, H., & Albahloul, M. (2024). Accounting information quality, free cash flow, and over-investment: evidence from an emerging market a study in Iran. Journal for International Business and Entrepreneurship Development, 1(1), https://doi.org/10.1504/jibed.2023.10063097
Accounting Information Quality, Free Cash Flow, and Over-Investment: Evidence from an Emerging Market -a Study in Iran (2024)
Journal Article
This paper investigates the relationship between accounting information quality (AIQ) and over-investment based on data from 110 companies in the Tehran Stock Exchange from 2008 to 2014 and also compares the relationship between AIQ and over-investme... Read More about Accounting Information Quality, Free Cash Flow, and Over-Investment: Evidence from an Emerging Market -a Study in Iran.
Towards Harmonisation Of Internal Sharia Audit In The Gulf Cooperation Council's Islamic Banks (2024)
Thesis
This research examines the critical role of internal Sharia audits in ensuring compliance with Sharia principles within Islamic banks, focusing on Gulf Cooperation Council (GCC) countries. While Islamic banks operate under both conventional corporate... Read More about Towards Harmonisation Of Internal Sharia Audit In The Gulf Cooperation Council's Islamic Banks.
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-12-2022-0284Purpose
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-06-2022-0134Companies 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.
Accounting conservatism and income smoothing practices in EU food and drink industry (2021)
Journal Article
Al Bahloul, M., Francesco, P., & Riccardo, T. (2021). Accounting conservatism and income smoothing practices in EU food and drink industry. British Food Journal, https://doi.org/10.1108/BFJ-11-2020-1041Purpose:
The purpose of this paper is to identify the application of the fundamental principle of accounting conservatism within the EU food and drink industry. Furthermore, the authors would also investigate in-depth the above relationship in two d... Read More about Accounting conservatism and income smoothing practices in EU food and drink industry.
Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A (2020)
Thesis
Nnadi, M. Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A. (Thesis). University of SalfordThis thesis studies the impact of political connections on firm activity. Given the literature gaps, the three corporate activities selected to be examined are i) seasoned equity offerings, ii) share repurchases, and iii) mergers and acquisitions.... Read More about Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A.
A review of the relationship between leadership style and innovation : insights and directions for future research (2020)
Journal Article
This paper aims to critically reflect on the available literature on leadership style and innovation, and especially to assess the linkages between these variables. It starts with an overview of leadership studies, tracing the historical emergence an... Read More about A review of the relationship between leadership style and innovation : insights and directions for future research.
The impact of earnings management on innovation strategies in developed, developing, and transition economies (2020)
Thesis
Marei, Y. The impact of earnings management on innovation strategies in developed, developing, and transition economies. (Thesis). University of SalfordThis study focuses on investigating the impact of earnings management on innovation strategies in developed, developing and transition economies. The study examines earnings management models and utilises accruals models: standard Jones model (Dechow... Read More about The impact of earnings management on innovation strategies in developed, developing, and transition economies.
Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange (2018)
Journal Article
Nasseri, A., Sayyadi, M., Yazdifar, H., Eskandari, R., & Al Bahloul, M. (2018). Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange. Journal of Emerging Market Finance, 17(2), 210-228. https://doi.org/10.1177/0972652718776860This paper employs the data from 155 companies from 27 different industries listed on the Tehran Stock Exchange (TSE) for the period from 2000 to 2009 to examine the direction of causality between cash flow and earnings after taking consideration of... Read More about Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange.
The study examines the effects of the adoption of International Financial Reporting Standards (IFRS) on the quality of published financial statements in Nigeria. The study uses entire non-financial firms listed on the floor of the Nigeria Stock Exch... Read More about An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information.