Issa Dawd

Qatar University · Department of Accounting & Information Systems

This paper analyses the resilience of the Turkey tourism industry to exogenous shocks over the period from January 1997 to December 2018. Using the nonlinear autoregressive distributed lag model, our results show strong evidence for the existence of an asymmetric effect of terrorist attacks on tourism receipts and the number of tourist arrivals. In...

This paper explores innovation processes in tourism within the context of Qatar Hotel sector. A theoretical framework, drawing on the existing literature, is developed to analyse innovation-performance relationships. Using the partial least squares-structural equation modelling technique for a sample of all the 3-5 stars hotels in Qatar over six mo...

The innovation-performance relationships continue to raise an ongoing debate in which the existing literature yields no conclusive results mainly in the tourism sector of resource-rich countries. This paper contributes to the literature by proposing a theoretical framework which links four innovations types to five types of performances in the hote...

This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of the total number of listed companies in Kuwait. The empirical results show that the linear relationship between aggregate, manda...

Purpose The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). Design/methodology/approach The study employs two main methods: an index-based analysis of mandatory, voluntary and aggregate disclosure...

The objective of this paper is to investigate the perceptions of users and preparers regarding financial disclosure practices in annual reports of Kuwaiti listed firms. To measure participants’ views, a questionnaire survey was distributed in Kuwait between October and December 2012, to preparers (financial managers) and users (financial analysts)...

This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of the total number of listed companies in Kuwait. The empirical results show that, the linear relationship between aggregate, mand...