Corporate governance and voluntary disclosure of sustainability performance: The case of Jordan

H Al Amosh, SFA Khatib - SN Business & Economics, 2021 - Springer
Non-financial information is subject to development based on the expectations of
stakeholders. As the financial information alone no longer satisfies their desires, this has …

An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment

D Mali, HJ Lim, M Roberts, AEL Fakir - The International Journal of …, 2023 - Elsevier
There is increasing evidence that students face i) mental health challenges, ii) these
challenges have increased following the Covid-19 pandemic, and iii) isolation has had a …

How can human capital promote innovative behaviour? exploring the attitudinal dynamics of employee engagement and mental involvement

OM Ali Ababneh - The International Journal of …, 2022 - journals.sagepub.com
This study puts forward a novel advancement on understanding the underlying mechanisms
that expound how human capital can lead to employees” innovative behaviour. Thus, this …

Does market performance (Tobin's Q) have a negative effect on credit ratings? Evidence from South Korea

HJ Lim, D Mali - Asia-Pacific Financial Markets, 2024 - Springer
Tobin's Q is an established measure of firm performance, based on investor confidence.
However, the association between Tobin's Q and credit ratings is not well-established in the …

An analysis of audit effort/hour demand based on shareholder ownership power

D Mali, H Lim - Asian Review of Accounting, 2023 - emerald.com
Purpose Audit hour reporting is rare internationally. Thus, to what extent shareholders have
the power to influence audit effort/hour demand is a question left unanswered. This study …

An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea

HJ Lim, D Mali - Journal of Applied Accounting Research, 2023 - emerald.com
Purpose Because no international accounting policy exists to mandate human capital (HC)
information must be reported on financial reports, the association between workforce HC …

An analysis of the positive effect of real earnings management on financial performance

HJ Lim, D Mali - Asian Review of Accounting, 2023 - emerald.com
Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling,
general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on …

Do rating agencies impound workforce human capital information into default risk assessments?

D Mali, H Lim - Accounting Forum, 2023 - Taylor & Francis
No accounting policy exists to mandate that employee-level human capital (ELHC) must be
included on Annual Reports. Because structured ELHC information is rare, the association …

Determining the composition of integrated reporting indicators under uncertainty: The innovation-based convergence of economic, managerial, social, and …

V Erokhin, A Bobryshev, G Tianming… - Journal of the …, 2024 - Springer
An ever growing complexity of the quintuple helix synergies between economy, society,
ecology, and knowledge and innovation in the world's economies today has challenged the …

Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?

D Mali, H Lim - Accounting Education, 2022 - Taylor & Francis
In this study, we compare the academic performance and perceptions of two student groups.
The control group includes students that receive traditional accounting instruction (TA) …