Mr Mohammad Al Bahloul's Outputs (9)

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.2024.02001

Research 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.

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.

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-11-2020-1041

Purpose:
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.

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.

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/10.1177/0972652718776860

This 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.