The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and financial report preparers in UK and many other countries. There have been great difficulties in the definition, measurement and subsequent accounting treatment for goodwill....

This study estimates the implied cost of equity capital of the Jordanian companies listed at the Amman Stock Exchange using the residual income valuation model suggested by Gebhardt, Lee, and Swaminathan (GLS) (2001). The results show that the implied cost of equity capital computed from the GLS...

The objectives of this study are to measure the level of voluntary disclosure provided in the annual reports of Jordanian companies and to examine the impact of disclosure level on the stock market liquidity using Jordanian data. To achieve the first objective, a self-constructed disclosure...

The objectives of this study are to measure the level of voluntary disclosure provided in the annual reports of Jordanian companies and to examine the impact of disclosure level on the stock market liquidity using Jordanian data. To achieve the first objective, a self-constructed disclosure...

This study examines the value relevance of book value, earnings and dividends for a sample of all non-financial firms listed on the Kuwait Stock Exchange (KSE) over the period 2003–2009. After controlling for the impact of the global financial crisis, empirical results provide evidence on the...

Asian food markets are large and growing very rapidly. Per capita food consumption is increasing as income rises, and food consumption habits are changing. Asian food retailing is also changing rapidly, as distribution and transportation modernizes. Consumers are becoming more sophisticated,...

Thailand and Egypt have seen some striking parallels in the past few years, culminating in military overthrows of elected governments, acts which were widely supported by the middle classes. This paper examines middle class thinking behind opposition to the governments, and subsequent support...

Thailand’s recent coup was not received favorably in the West, but many parts of Thai society support it. In particular, business sentiment has improved greatly in the short time since the coup. The Bank of Thailand’s monthly Business Sentiment Index (BSI) showed sharp decline in 2013, even...

The West usually portrays Thailand’s coup negatively. Middle class Thai generally regard it as last-chance attempt to save Thailand from becoming a failed state. Middle class Bangkok originally supported Thaksin, but turned against him in late 2005. Middle class support originally was...

Understanding what attributes are sought by casino visitors during their visit to a casino can enable casino operators to enhance the quality of service elements. This study assessed the important casino attributes that casino visitors seek when visiting a casino. The study also seek to identify...