Journal of Money and Business: Volume 2 Issue 1 , Open Access


Table of contents

Information technology and E-accounting: some determinants among SMEs

Mohammed Muneerali Thottoli, Essia Ries Ahmed

Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and…


Cryptocurrency: usability perspective versus volatility threat

Ruby Khan, Tahani Ali Hakami

The objective of this study is to examine the nature of cryptocurrencies, risks involved in using it due to its volatile nature, advantages, disadvantages and its functions as…


Antecedents of capital structure and firm performance: evidence from G-7 countries

Muhammad Riaz, Shu Jinghong, Muhammad Nadeem Akhtar

The main goal of this study is to analyze how monetary debt effects firm behavior of 167 registered manufacturing companies in G-7 countries.


Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange

Ibrahim El-Sayed Ebaid

The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates…


Internal audit quality and resistance to pressure

Salem M. AL Fayi

The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity…


Impact of working capital management on profitability: evidence from listed companies in Qatar

Maad A. Q. Aldubhani, Jitian Wang, Tingting Gong, Ramzi Ali Maudhah

This study aimed to find out whether working capital management policies affect the profitability of manufacturing companies listed on the Qatar Stock Exchange.


The impact of intellectual capital on commercial banks' performance: evidence from Bangladesh

Md. Anhar Sharif Mollah, Md. Abdur Rouf

Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study is to investigate empirically the impact of…


IFRS adoption and accounting-based performance measures: evidence from an emerging capital market

Ibrahim El-Sayed Ebaid

This study aims to examine the economic consequences of the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the study examines…


The effect of business intelligence practices on job satisfaction in the Saudi Electricity Company in the Asir Region

Faiz Binzafrah, Faisal Taleedi

The purpose of this study is to determine the effect of business intelligence on job satisfaction in the Saudi Electricity Company in the Asir. It aims to evaluate employee job…

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Journal’s owner:

King Khalid University

Open Access:

open access


  • Professor Abderrazak Laghouag