Determinants of Web-based disclosure in the Middle East

2018 ◽  
Vol 16 (3) ◽  
pp. 464-489 ◽  
Author(s):  
Henda Abdi ◽  
Henda Kacem ◽  
Mohamed Ali Brahim Omri
Keyword(s):  
Middle East ◽  
Company Size ◽  
Online Information ◽  
Web Based ◽  
Content Type ◽  
Audit Firm ◽  
East Region ◽  
Factors Influencing ◽  
The Impact ◽  
Middle East Region

Purpose This paper aims to examine the factors influencing the extent of information disclosed on the companies’ websites in the Middle East region. Design/methodology/approach This study uses multiple regression models to examine the impact of some companies’ characteristics (company size, leverage, profitability, size of the audit firm, ownership concentration) on the extent of online disclosure. The study was conducted on 170 listed companies in seven countries (Saudi Arabia, Bahrain, the UAE, Jordan, Kuwait, Qatar and Turkey). The website content was analyzed during the period from September 2015 to December 2015. Findings The results reveal that the most important factors influencing the level of Web-based disclosure are company size, leverage and the size of the audit firm. Practical implications The results of the study will help regulators to formulate policies about Web-based disclosure as they offer insights into the characteristics of those companies which do and do not meet investors’ demands for online information. Thereby, the regulators might expect that the Middle East companies engage in the online reporting to be larger, have higher debt levels and audited by a big-four audit firm. Originality/value This study, added to the existing literature by analyzing seven countries in the Middle East region, allows having a clearer idea on the online disclosure in this region as a whole, which has not been examined before. In this paper, to assess the information’s disclosure on the website, the study has been interested in all of the information presented on the websites: financial and non-financial information.

The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region

2014 ◽  
Vol 31 (1) ◽  
pp. 106-128 ◽  
Author(s):  
Hakim Ben Othman ◽  
Hounaida Mersni
Keyword(s):  
Middle East ◽  
Islamic Banks ◽  
Loan Loss ◽  
Accounting Earnings ◽  
Content Type ◽  
Loan Loss Provisions ◽  
East Region ◽  
Conventional Banks ◽  
The Impact ◽  
Middle East Region

Purpose – The purpose of this paper is to study earnings management practices of Islamic banks and conventional banks in the Middle East region. First, the authors examine factors that may influence Islamic banks managers' use of discretion in reporting loan loss provisions (LLP). Second, the authors investigate differences that may exist between Islamic banks and non-Islamic banks in terms of discretionary loan loss provisions (DLLP) used to manipulate accounting earnings. Design/methodology/approach – This empirical study uses an unbalanced panel data of 21 Islamic banks, 18 conventional banks with Islamic windows and 33 conventional banks, from seven Middle East countries during a period that ranges from 2000 to 2008. The authors use a two-stage approach in order to examine factors that may influence the use of discretion by Islamic banks' managers. Findings – The empirical results reveal that Islamic banks use DLLP for both earnings and capital management. External financing is also found to be a determinant of DLLP. Additional findings show no significant differences among Islamic banks, conventional banks with Islamic windows and conventional banks in using DLLP. These three groups of banks behave similarly in terms of discretion based on DLLP. Practical implications – The findings are potentially useful for regulators, auditors and investors. This study provides regulators with insights to strengthen their financial regulations in order to improve accounting quality. In addition, it helps auditors when considering the provisioning policies adopted by banks in order to detect specific manipulations of accounting earnings. The results may also help investors to focus on the impact of managerial discretion on accounting earnings for evaluation purposes. Originality/value – This study contributes to the literature on Islamic banking. On the one hand, it extends prior research by examining the discretionary component of LLP, instead of being restricted to total LLP. On the other hand, it compares the use of discretion among three groups of banks: full Islamic banks, conventional banks with Islamic windows and full conventional banks.

Entrepreneurial finance and crowdfunding in the Middle East

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwan Abdeldayem ◽  
Saeed Aldulaimi
Keyword(s):  
Middle East ◽  
Middle Eastern ◽  
Entrepreneurial Finance ◽  
Web Based ◽  
Content Type ◽  
East Region ◽  
Pilot Sample ◽  
Micro Structures ◽  
Published Research ◽  
Middle East Region

Purpose The purpose of this study is to analyze crowdfunding (CF) as new entrepreneurial finance (EF) tool and to predict the success of CF projects in the Middle East region. Design/methodology/approach This study was conducted in seven Middle Eastern countries (i.e. Turkey, Egypt, Iraq, Saudi Arabia, Bahrain, Kuwait and UAE) in addition to serval CF platforms that are commonly used by crowd funders in this region (such as Kickstarter, GoFundMe, Beehive and Zoomal) with total members (195,193). A pilot sample of 20 units was used to validate and verify the research instrument of the study. The research sample consists of 1,910 respondents from the seven countries included in the study. The study emphasizes the partners, micro-structures, administrative conditions and CF advancement in the Middle East. Findings The findings reveal that CF’s presence positively impacts fundraising success and that CF platforms are an effective financial technology (Fintech) tool for financing entrepreneurs in the Middle East. The study shows that the success of CF projects in the Middle East can be anticipated by estimating and breaking down enormous information of web-based and social media movement, human resources of funders and online venture introduction. The authors conclude with recommendations for future EF and CF research. Originality/value This study aims to analyze the CF and EF principles in the Middle East region as the CF experience and practice in this part of the world tend to be unexplored in terms of research. Presently a very few numbers published research on CF exists. Moreover, to the best of the knowledge, there is no single study investigating CF as an alternative financing source in the Middle East. In particular, the study.

scholarly journals Balancing deterrence: Iran-Israel relations in a turbulent Middle East

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nora Maher
Keyword(s):  
Middle East ◽  
National Security ◽  
Design Methodology ◽  
Main Approach ◽  
Content Type ◽  
East Region ◽  
Regional Dynamics ◽  
Central Argument ◽  
The Arab Spring ◽  
Middle East Region

Purpose This paper aims to examine the regional dynamics that further consolidated Israel’s national security in the Middle East in the aftermath of the Arab Spring, reflecting upon the nuclear challenge between Iran and Israel and Iran's expanding activities in the region. Design/methodology/approach To prove the central argument, the study uses a conceptual framework that centers on deterrence as the main approach used by states to consolidate their influence in the Middle East region. Findings Iran's nuclear progress and influence in the region has strengthened Israel’s security and fostered an unprecedented open rapprochement led by USA efforts with the Gulf regimes. Originality/value The paper draws particular attention to the Iran–Israel nuclear competency, and the Israeli preferred policy options regarding Iranian activities in the region amid turbulent Middle East. In addition, the paper offers insight to the regional dynamics that further consolidated Israel’s national security in the region while maintaining a status of Arab vulnerability and backwardness.

scholarly journals Accumulation of Antibiotic Resistance Genes in Carbapenem-Resistant Acinetobacter baumannii Isolates Belonging to Lineage 2, Global Clone 1, from Outbreaks in 2012–2013 at a Tehran Burns Hospital

mSphere ◽  
2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Masoumeh Douraghi ◽  
Johanna J. Kenyon ◽  
Parisa Aris ◽  
Mahla Asadian ◽  
Sedighe Ghourchian ◽  
...  
Keyword(s):  
Middle East ◽  
Acinetobacter Baumannii ◽  
Resistance Genes ◽  
Carbapenem Resistance ◽  
Antibiotic Resistant ◽  
Content Type ◽  
Carbapenem Resistant ◽  
East Region ◽  
Lineage 2 ◽  
Middle East Region

ABSTRACT The worldwide distribution of carbapenem-resistant Acinetobacter baumannii (CRAB) has become a global concern, particularly in countries where antibiotic prescription is not tightly regulated. However, knowledge of the genomic aspects of CRAB from many parts of the world is still limited. Here, 50 carbapenem-resistant A. baumannii isolates recovered at a single hospital in Tehran, Iran, during several outbreaks in 2012 and 2013 were found to be resistant to multiple antibiotics. They were examined using PCR mapping and multilocus sequence typing (MLST). All Iranian strains belonged to sequence type 328 in the Institut Pasteur MLST scheme (ST328IP), a single-locus variant of ST81IP, and all Iranian strains contained two carbapenem resistance genes, oxa23 and oxa24. The oxa23 gene is in the transposon Tn2006 in AbaR4, which interrupts the chromosomal comM gene. Phylogenetic analysis using whole-genome sequence (WGS) data for 9 isolates showed that they belonged to the same clade, designated the ST81/ST328 clade, within lineage 2 of global clone 1 (GC1). However, there were two groups that included either KL13 or KL18 at the K locus (KL) for capsular polysaccharide synthesis and either a tet39 or an aadB resistance gene, respectively. The genetic context of the resistance genes was determined, and the oxa24 (OXA-72 variant) and tet39 (tetracycline resistance) genes were each in a pdif module in different plasmids. The aadB gene cassette (which encodes gentamicin, kanamycin, and tobramycin resistance) was harbored by pRAY*, and the aphA6 gene (which encodes amikacin resistance) and sul2 gene (which encodes sulfamethoxazole resistance) were each harbored by a different plasmid. The sequences obtained here will underpin future studies of GC1 CRAB strains from the Middle East region. IMPORTANCE Carbapenem-resistant Acinetobacter baumannii strains are among the most critical antibiotic-resistant bacteria causing hospital-acquired infections and treatment failures. The global spread of two clones has been responsible for the bulk of the resistance, in particular, carbapenem resistance. However, there is a substantial gap in our knowledge of which clones and which specific lineages within each clone are circulating in many parts of the world, including Africa and the Middle East region. This is the first genomic analysis of carbapenem-resistant A. baumannii strains from Iran. All the isolates, from a single hospital, belonged to lineage 2 of global clone 1 (GC1) but fell into two groups distinguished by genes in the locus for capsule biosynthesis. The analysis suggests a potential origin of multiply antibiotic-resistant lineage 2 in the Middle East region and highlights the ongoing evolution of carbapenem-resistant GC1 A. baumannii strains. It will enhance future studies on the local and global GC1 population structure.

The Application of Uncitral Model Law Principles in the Middle East Region

2008 ◽  
Vol 22 (3) ◽  
pp. 219-269 ◽  
Author(s):  
Muhammad Abu Sadah ◽  
Simon Norton
Keyword(s):  
Law Enforcement ◽  
Middle East ◽  
Negative Impact ◽  
Case Law ◽  
Basic Principles ◽  
Enforcement Effort ◽  
East Region ◽  
Model Law ◽  
The Impact ◽  
Middle East Region

AbstractThis article presents an empirical analysis of the impact of the enforcement of substantive UNCITRAL Model Law principles in the Middle East region. Despite the main differences in the schools of thought and jurisdictions in the Middle East, the major conclusion is that UNCITRAL principles are applicable. As compared with data taken from legislations and case law after adopting the UNCITRAL Model Law, in an extension of the analysis, findings show a marginally significant change and deviations from the basic principles of the Model Law in these countries. Analysis of the implications of these changes from the perspective of the role played by the Model Law, shows that there was significant theoretical and practical negative impact upon the overall objectives of the law enforcement effort.

scholarly journals Arab Saudi dan Iran: Kontestasi Ideologi dan Dampaknya di Kawasan Timur Tengah Pasca The Arab Spring

POLITEA ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 129
Author(s):  
Ihsan Hamid ◽  
Ozi Setiadi
Keyword(s):  
Saudi Arabia ◽  
Middle East ◽  
Arab Spring ◽  
Historical Analysis ◽  
East Region ◽  
Islamic Religion ◽  
The Media ◽  
The Arab Spring ◽  
The Impact ◽  
Middle East Region

<p class="06IsiAbstrak">Saudi Arabia and Iran: Ideological Contest and Its Impact in the Middle East Region after The Arab Spring. Tensions surround the Middle East region, especially between Saudi Arabia and Iran. The Sunni-Shia ideological factor contributed to the conflict in the region and also attracted these two countries. This research will answer the question how is the form of contestation of Sunni-Shia ideology represented by Saudi Arabia with Iran in the Middle East? What are the factors and impacts of the conflict between Saudi Arabia and Iran on countries in the region after the Arab Spring? The historical approach (historical analysis) was chosen to explain the two research questions above, using qualitative methods. Saudi Arabia and Iran represent both a Sunni-Shia ideological contestation, both of which try to support each other's ruling government, as well as conflicting oppositions based on ideological backgrounds. This support is carried out in the form of military assistance, weapons, or direct involvement which is marked by various statements that appear in the media. The disharmony of Saudi Arabia and Iran is driven by several factors, namely first, the Sunni-Shia ideological struggle between the two. Second, the claim to be the holder of the Islamic religion in each version. And third, oil. While the impact of this is political instability in the Middle East region after the Arab Spring, to the "cold war" involving Saudi Arabia and Iran.             </p><p class="05Abstrak">.</p>

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