Kamal Naser

• Dean College of Business Administration at International University for Science and Technology

This study aims to compare investment in human capital, equality of gender education in Kuwait before and after adopting SDG 4 and SDG 5 in 2015. It also aims to assess the effect of women’s empowerment on economic growth. To achieve this objective, published data on the State of Kuwait were collected from the World Bank DataBank between 1992 and 2...

The purpose of this study is to identify factors that impact the performances of the insurance companies listed on ADX. Factors employed in this study include liquidity, general and administration expenses, risk, size, tangibility and age. The annual financial statements of all seventeen insurance companies listed on ADX covering the period 2013-20...

Purpose The purpose of this study is to identify factors discouraging Kuwaiti nationals from participating in the private sector labour force (Kuwaitization). Design/methodology/approach A questionnaire was distributed to a sample of Kuwaiti nationals to identify the main reasons that prevent them from joining the private sector labour force. Fin...

Purpose—The purpose of this study is to investigate various aspects of capital budgeting techniques adopted by Kuwaiti non-financial companies listed on the Kuwait Stock Exchange (KSE). Design/methodology/approach—A questionnaire is used to collect data from Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and other managers of manu...

The current study provides assessment to the current system of e-government in Kuwait. It also identifies possible obstacles towards promoting effective e-government and what should be done to alleviate these obstacles. A questionnaire survey has been used to achieve the aim of the study. During January and April 2017 the questionnaire was distribu...

The purpose of this study is to examine the overall level of job satisfaction of the academicians who work for business colleges operating in Kuwait and to identify whether demographics affect the level of job satisfaction.During the period between December 2016 and March 2017, a short-form Minnesota Satisfaction Questionnaire (MSQ) was distributed...

The paper examines the perception of a sample of Kuwaiti external auditors about the importance of various factors that may affect external audit fees. A questionnaire was distributed to 100 external auditors who work for different audit firms in Kuwait. They were asked to specify the level of importance they assign to factors expected to impact ex...

Purpose The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a substitute or as a complement mechanism to board characteristic...

The purpose of this paper is to examine the perceptions of a sample of Kuwaiti students about their knowledge and interest on the adoption of International Financial Reporting Standards (IFRS) and the usefulness of learning IFRS. A questionnaire survey is used in this study to identify the attitudes of the students towards adoption IFRS in Kuwait....

The objective of this study is to explore the relationship between corporate performance and corporate governance by companies listed on the Palestinian Stock Exchange. Accounting and market performance measures were used to proxy corporate performance. Corporate governance represented by the board of directors' size, the frequency of the annual me...

Purpose This study aims to examine the underlying determinants that may influence external audit fees paid by Emirati nonfinancial companies listed on Dubai Financial Market (DFM). Design/methodology/approach Data used in this study are mainly collected from the 2011 annual reports and corporate governance reports published by the Emirati nonfinan...

The objective of this study is to explore the relationship between corporate performance and corporate governance by companies listed on the Palestinian Stock Exchange. Accounting and market performance measures were used to proxy corporate performance. Corporate governance represented by the board of directors' size, the frequency of the annual me...

This study is set out to examine the cogency of capital structure theories in a unique Islamic financial environment where tax shield is irrelevant, paying or receiving interest is undesirable and government exercises control over major economic activities. To achieve this objective, the annual reports of all Kuwaiti banks listed on the Kuwait Stoc...

The objective of this study is to explore factors influencing the quality of corporate reporting of non-financial companies listed on Abu Dhabi Securities Exchange (ADX). To achieve this objective, the annual reports of all non-financial companies listed on ADX for the years 2010-2012 are used to develop a proxy of the quality of corporate reportin...

The objective of this study is to establish the relationship between dividend policy and the attributes of non-financial companies listed on Abu Dhabi Securities Exchange (ADX). The companies comprise manufacturing, services, food staples, energy, telecommunications and property and real estate. To achieve this objective, panel data for the period...

This study is set out to explore employees and management attitude towards privatization in Kuwait. To a chive this objective, a questionnaire has been distributed to employees and managers of 21 privatized companies and they were requested to state to what extent they agree or disagree with different aspects of privatization. The results of analyz...

This study is set out to explore factors considered by employers when recruiting business graduates in Kuwait.Four categories of employability factors were used in the current study covering graduates knowledge, soft skills,personal abilities and working with groups. A questionnaire that contained these factors was distributed toKuwaiti employers a...

The objective of this study is to explore the importance that academicians and employers attach to factors impact business graduates employability in Kuwait. Four categories of employability factors were used in the current study covering graduates knowledge, soft skills, personal abilities and working with groups. A questionnaire that contained th...

The objective of this study is to explore the levels of customer awareness and satisfaction with Islamic financial products and services offered by the Kuwait Finance House (KFH). The attempt is also made to identify reasons behind dealing with the KFH. To achieve these objective, 650 questionnaires were distributed during the period between 15 Apr...

This study sets out to examine factors influencing audit fees paid by non-financial companies listed on AbuDhabi Stock Exchange (ADX). Data were collected from the 2011 annual and corporate governance reportspublished by the Emirati non-financial companies listed on ADX. Backward regression analysis is employed toassess the association between audi...

This paper aims to measure the extent of corporate social responsibility (CSR) and its determinates by non-financial companies listed on Abu Dhabi Securities Exchange. The study employs content analysis of the annual reports to measure the extent of CSR disclosure in Abu Dhabi Companies. In addition, the study adopts multiple regression analysis to...

The main objective of the current study is to investigate personal and external factors that might influence women's decisions to become entrepreneurs in Kuwait. To achieve this objective, a questionnaire containing selected variables of women's personal and external factors was distributed to a sample of Kuwaiti women who are mainly studying or ha...

Purpose – The purpose of this paper is to examine factors that influence women entrepreneurship development in Bangladesh. Design/methodology/approach – The paper adopts quantitative and qualitative analyses of possible factors that may affect the development of women entrepreneurships such as: age, education, socio-culture, motivation, market info...

Purpose The purpose of this paper is to identify factors that motivate women in the United Arab Emirates (UAE) to become self‐employed. Design/methodology/approach Different factors, documented in previous research, that affect women's decisions to start their own businesses were included in a questionnaire. A total of 750 women entrepreneurs in t...

Purpose The study investigates the structure of audit fees in an emerging economy, Jordan. Design/methodology/approach The following regression model will be tested: ADFEES = f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional linear ordinary least squares (OLS) regression of the audit fees on corpo...

In this study, an attempt is made to test the validity of theories employed in the literature to explain variation in the extent of corporate voluntary disclosure within the corporate social disclosure context. The annual reports of 21 out of the 22 companies listed on the Doha Stock Exchange in Qatar were used as a basis for the study. Variations...

This study investigates the perception of users of corporate annual reports about various aspects of accounting harmonization. To serve this purpose, a questionnaire was distributed to four user groups (investors, government officials, auditors and academics). The results of the analysis revealed that sharing the same language, as well as sharing s...

This study investigates factors, including ISO 9000 registration, that impact on corporate performance, in a sample of Malaysian companies. To achieve this objective, the annual reports of 162 companies (81 ISO 9000 accredited companies and 81 non-ISO accredited companies) were collected and a performance evaluation model was estimated. The results...

This study investigates the main problems, challenges, and opportunities facing Islamic banking in the United Kingdom. The study reports the results of interviews that were undertaken with senior officials of several key financial institutions who have had many years of experience in dealing with Islamic banking. Our interviews revealed that, altho...

This study investigates the determinants of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian listed companies. A performance evaluation model was developed on the basis of four predictor variables that include return on sales (ROS), lender security, free cash flow and economic...

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management accounting techniques are perceived to be important and are h...

Customer satisfaction is a significant issue for most marketers. Previous research has identified various factors that determine customer satisfaction in retail banking sector in Western countries. The current paper reports findings from a survey, which looked into determinants of customer satisfaction in the retail banking in Pakistan. A total of...

This study sets out to investigate the perception of different users of corporate information about the notion of the accountability process and the possibility of widening the scope of the current corporate annual report in Qatar to include social responsibility information. To achieve this objective, four user groups were invited to take part in...

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial ana...

This article has been retracted by the Editors in response to the findings of an Investigation Panel appointed by Cardiff University.Reason: The Investigation Panel of Cardiff University concluded that the article made unauthorised use of the original thought and findings of Abdulrahman M.H. Alrazeen (1999), The Quality of Annual Financial Reports...

This study assesses the quality of information disclosed by a sample of nonfinancial Saudi companies listed on the Saudi Stock Exchange. The study also compares the extent of corporate disclosure before and after the creation of the Saudi Organization of Certified Public Accountants (SOCPA). We classify information disclosed in the annual reports i...

Over the last decade, Jordanian Authorities and Government adopted several far-reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments to Investment Promotion Law in 1998. This study specifica...

Understanding the antecedents to and outcomes of customer satisfaction is a critical issue for both academics and bank marketers. Previous research has identified service quality, expectations, disconfirmation, performance, desires, affect and equity as important antecedents of customer satisfaction. The current paper reports findings from a survey...

The Islamic banking system is gaining momentum. Many international conventional banks have started to open branches which operate in accordance with the Islamic Shariah principles in some Islamic countries. The Islamic banking system is expected to face strong competition not only from the Islamic banks but also from well-established conventional b...

After the ratification of the peace treaty and the establishment of diplomatic relations with Israel, Jordan was expected to play a major role in the Middle East financial market. As a result of the peace treaty Jordan may attract overseas investors to invest in the Amman Financial Market (AFM). Consequently, the level of information disclosed by c...

Banks set up to operate in accordance with the Islamic Sharia’h principles have mushroomed in the last two decades. The basic difference between Islamic and non-Islamic banks lies in the fact that the former operate on an equity-participation system in which a predetermined rate of return is not guaranteed, whereas the latter’s operation is based o...

The possibility of measuring and comparing sustainability performance is generally taken for granted in management studies and practices based on the evaluation, selection and ranking of the supposedly best companies in the field. The purpose of this article is to question this basic assumption by analyzing the comparability of sustainability perfo...

Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual...