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Does ownership structure affect the quality of auditor pair composition?

Alfraih, Mishari M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 2, pp. 245-263

Persistent link: https://www.econbiz.de/10011775480

The value relevance of intellectual capital disclosure : empirical evidence from Kuwait

Alfraih, Mishari M. - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 22-38

Persistent link: https://www.econbiz.de/10011746532

Choosing an external auditor : does the composition of boards of directors matter?

Alfraih, Mishari M. - In: International journal of law and management : IJLMA 59 (2017) 3, pp. 394-412

Persistent link: https://www.econbiz.de/10011748297

The role of audit quality in firm valuation : evidence from an emerging capital market with a joint audit requirement

Alfraih, Mishari M. - In: International journal of law and management : IJLMA 58 (2016) 5, pp. 575-598

Persistent link: https://www.econbiz.de/10011623605

Have financial statements lost their relevance? : empirical evidence from the frontier market of Kuwait

Alfraih, Mishari M. - In: Journal of advances in management research : JAMR 13 (2016) 2, pp. 225-239

Persistent link: https://www.econbiz.de/10011598248

Value relevance of earnings and book values in the Qatari Stock Exchange

Almujamed, Hesham I.; Alfraih, Mishari M. - In: EuroMed Journal of Business 14 (2019) 1, pp. 62-75

Purpose: The study of developed capital markets suggests that information provided in financial statements has lost its value relevance to equity holders. The purpose of this paper is to explore this issue in the emerging market of Qatar. Design/methodology/approach: Following other studies in...

Persistent link: https://www.econbiz.de/10012068096

Have accounting measures lost their usefulness after the 2008 global financial crisis?

Almujamed, Hesham I.; Alfraih, Mishari M. - In: Journal of Financial Reporting and Accounting 17 (2019) 4, pp. 589-603

Purpose: This purpose of this paper is to investigate the value relevance and incremental importance of earnings and book value in the Kuwaiti market to equity holders over time and in the context of the decade after the 2008 global financial crisis. Design/methodology/approach: Following...

Persistent link: https://www.econbiz.de/10012186793

The role of corporate governance in intellectual capital disclosure

Alfraih, Mishari M. - In: International Journal of Ethics and Systems 34 (2018) 1, pp. 101-121

Persistent link: https://www.econbiz.de/10012276316

Intellectual capital reporting and its relation to market and financial performance

Alfraih, Mishari M. - In: International Journal of Ethics and Systems 34 (2018) 3, pp. 266-281

Persistent link: https://www.econbiz.de/10012276318

Corporate governance and value relevance of accounting information

Almujamed, Hesham I.; Alfraih, Mishari M. - In: International Journal of Ethics and Systems 36 (2020) 2, pp. 249-262

Purpose: This paper aims to explore how the characteristics of the board of directors (BoD) shape earnings and book value information available to market participants. Design/methodology/approach: The authors investigated the impact of board size, presence of non-executives and role duality as...

Persistent link: https://www.econbiz.de/10012276377