Ghousia Khatoon

• PhD in Venture Capital Financing
• Professor (Full) at Tishk International University

The study is aimed to explore in what way cloud computing in accounting information can have an impact on firm performance in Erbil holding companies. This is attributable to the fact that there is currently no research accessible about the impact cloud computing on firm performance in the place of Erbil industry. In this way the study tries to ach...

The impact of feminine board attributes (FBA) and audit committee physiognomies (ACP) on creative accounting (CA) is investigated in this research. It also looks at how board age diversity influences this link. The study uses a sample of 82 companies covering the years 2011 through 2020. The study indicated that feminine board competence is more li...

Exploring the role of foreign direct investment (FORGDIR) in promoting the influence of green levies (GRENLEV) on green energy technologies (GETs) is pivotal for achieving sustainable development goals. This study therefore, explores the influence of FORGDIR on the nexus between green levies (GRENLEV) and green energy technologies (GETs). We employ...

Health and social well-being are two mutually exclusive concepts that confirm the sustainable development of every nation. Therefore, investigating the factors that influence the health and social well-being of a nation will be vital to the public and for policymakers. This study therefore explores the influence of macroeconomics needles on the sus...

The study is aimed to explore in what way cloud computing in accounting information can have an impact on firm performance in Erbil holding companies. This is attributable to the fact that there is currently no research accessible about the impact cloud computing on firm performance in the place of Erbil industry. In this way the study tries to ach...

Recent studies have studied many aspects of business organization, the area of family business and succession planning have been virtually neglected in Nigeria. The present study aims at examining the intricacies of family business and succession planning based on conceptual consideration. Based on our review, the paper established that family busi...

The destruction of natural habitat and eco system due to the work of multinational companies who exploit the hydrocarbons and other natural resources beneath the earth has become a global concern and increases the need for assessing the organizational commitment and services offered toward sustainable environment. Green auditing is now considered a...

This research aims to study the connection between the features of board audit committee of a firm and its financial performance in Africa, by looking at the board audit committees' characteristics of publicly traded companies in the four (4) biggest African financial markets. This research conducted an empirical analysis of the committee features...

The increased accessibility and adoption of FinTech in emerging economies prompts researchers to investigate its moderating impact on the prevalent determinants of financial literacy. This research investigates the influence of demographic, socio-economic, psychological, and FinTech innovation factors on mitigating the financial literacy gap. Struc...

There is currently a lack of information about the contemporary and potential effects of environmental taxes on environmental accounting disclosure (EAD). This study, therefore, explores environmental taxes’ impact on Nigerian oil and gas companies’ disclosure of environmental accounting information. The study used auxiliary data by generating info...

This study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010 to 2021. The data were analyzed using the Generalized Method of Moments (GMM). The results of the main analy...

African nations encounter difficulties enforcing regulations and providing incentives for using renewable energy sources. However, several nations are making efforts to encourage renewable energy through financial and tax advantages. Therefore, a shift to renewable energy is essential for African nations to experience sustainable growth and lessen...

The destruction of natural habitat and eco system due to the work of multinational companies who exploit the hydrocarbons and other natural resources beneath the earth has become a global concern and increases the need for assessing the organizational commitment and services offered toward sustainable environment. Green auditing is now considered a...

Women frequently have less financial literacy and less access to formal financial products than males, despite the fact that both males and females need to be sufficiently financially literate to engage in economic activities and make wise financial decisions for themselves and their families. As a result, women have unique and additional needs in...

Environmental pandemonium is said to have emerged from global warming which influences water availability , sea levels, food production, and weather patterns. These are all caused by CO2 emissions, which might have a large influence on economic growth. However, there is limited evidence about the link between CO2 emanations and economic growth in I...

This research study is aimed to investigate the impact of COVID 19 on the mental health of working women professionals in Jeddah, Saudi Arabia. The study adopted a quantitative descriptive analysis research design that was applied on a sample of 322 respondents who were selected using simple random sampling. The study utilized a three-domain questi...

In today's complex workplaces, good leadership is crucial for making employees do their jobs better. The aim of the study is to evaluate the role of Perceived Organizational Support and Employee Loyalty in the relationship between Leadership Effectiveness and Task Performance. While previous research has shed light on how leadership affects task pe...

Adani Enterprises is a leading conglomerate in India. It is present in diversified segments predominantly in infrastructure. It has a successful track record of converting opportunities into scalable businesses and then listing them as independent businesses. Adani Ports, Adani Power and Adani Transmission are examples of such strategy. The group’s...

In modern times, many countries are committed to achieving climate neutrality and environmental sustainability. Without financial innovation and green financing, switching to clean energy, reducing carbon emissions, and mitigating climate change will be impossible. The main objective of this study is to obtain zero carbon to protect the environment...

There is growing concern for corporate entities to disclose information in respect of their environmental practices as an addition to conventional economic reporting. This study explores the influence of corporate board physiognomies on environmental accounting disclosures (CEADs). The study examines the data of 13 oil and gas companies for the per...

Article history: Received 20 February 2023 Accepted 04 May 2023 Purpose: This study was conducted to analyze the IPOs of companies listed between 1st January 2021 to 30th April 2021 with the objective to determine whether the price at which the IPOs were introduced are fair, undervalued or overvalued and whether the performance of these IPOs ha...

The purpose of this work is to examine the interaction of board independence on the association between corporate attributes with financial performance in the listed Nigerian financial Institutions. Empirical studies were reviewed to scrutinize the outcome of corporate attributes in connection to firm performance. As the result of the foregoing, th...

Environmentally friendly initiatives and green financing are needed to reduce pollution and transition to a low‐carbon energy system. This research was conducted to assess the efficacy of green bond financing for scaling up environmentally responsible investment in preparation for the low‐carbon energy transition in emerging Asian economies. The ge...

This study investigated the moderating effect of risk committee presence on the nexus between CEO characteristics and dividend policy of listed companies in Nigerian. 156 listed companies on the Nigerian Exchange Group (NXG) and whose financial data are available on the floor from 2012-2021 comprised the population of the study. Purposive sampling...

COVID 19 Pandemic has led to mayhem across the Planet. Educational institutions are the worst affected arena. There is a paradigm shift from conventional classroom teaching to online methods. But it has its own obstructions. Thus, this research is undertaken to study the impediments of online learning faced by the students of selected universities...

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The results showed that audit fees (AUF) are likely to decrea...

The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption and seven (7) years after IFRS adoption. Earnings per share (EPS), Book value per share (BVPS) and...

There is limited evidence about the association between audit committee (AC) characteristics and effective whistleblowing policy. In light of the above, this study explores the relationship between AC and the effective whistle-blowing policy in Nigerian Banks. The study uses a period of ten years (2009 to 2019). It employs a logistic regression tec...

In the summit held in 2009, the leaders of Brazil, Russia, India China, and South Africa decided to identify themselves as a formal institution, and BRICS was declared as a formal institution in the year 2010. According to the UNCTAD report, these nations are identified as favored destinations for investments in FDI (Supachai, 2009). BRICS countrie...

A best practice is a , method, process, activity, incentive, or reward that is believed to be more effective at delivering a particular outcome than any other technique, method, process, etc. when applied to a particular condition or circumstance. A best practice is a process which demonstrates ability to achieve superior results. Best practices re...

Goods and Services Tax

Entrepreneurship is the Process of identifying and pursuing business opportunities. It is the Process of creating value by bringing together resources to exploit an opportunity. It is the key to economic development and growth, creates jobs, income, and wealth. It is the only source of new technology and products In a recent interview, Secretary G...

In the last two decades world has seen an extensive inflow of FDI or foreign direct investment into developing countries. More and more developing countries are competing with each other to attract this investment. Restrictions which were earlier in place on these investments are now being removed as the importance of FDI is being realized.

Stress may be defined as " a state of psychological and or physiological imbalance resulting from the disparity between situational demand and the individual's ability to meet those demands. " Stress is the body's reaction to a change that requires a physical, mental or emotional adjustment or response. It can be caused by both good and bad experie...

Companies that lose top performers may not only experience decline in productivity but also incur significant costs in replacing these professionals. Recent studies have shown that "limited praise and recognition" was ranked as a primary reason employees leave their jobs. This paper concentrates on the demonstration of talent retention strategies w...

Stress management is the body’s reaction to change that requires a physical, mental or emotional adjustment or response. It can be caused by both good and bad experiences. When people feel stressed by something going on around them, their bodies react by releasing chemicals into the blood. These chemicals give people more energy and strength, which...

The perception of " Employability " as an individual attribute is problematic; we are focusing on the " graduate identity " approach, rather than " skills " development. We should think of " employability " as being about developing professionalism in the subject, and helping individuals to assess their own goals and career options. We should assis...

Recruitment refers to the process of attracting, screening, and selecting a qualified person for a job. The recruitment and selection process is the center of the human resources department for any institution. It is the most effective way to staff the organization with qualified professionals for every available job. Management institutions toda...

The Book is on Accounting for Managers. It will facilitate the modern day managers to get acquainted with various concepts of Accounting including Journal, Ledger, Balance sheet etc.

NASSCOM report says that only 10% of the management graduates are employable. who is responsible for this major gap? There is high attrition of faculty. Are the B-Schools to be blamed? Thus the focus of this paper is to ascertain the perception of B-School Faculty towards the best Practices in B-Schools

In today's competitive business world, it is difficult for the first generation entrepreneurs to obtain funds to convert their innovative ideas into a reality. The solution is preparation of well-drafted business plan which will convince the venture capitalists to provide funding. This article describes the concept of a business plan and showcases...