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Article
Publication date: 1 February 1994

A.O.M. SALEH and M.A. LAUGHTON

A quantitative method for the estimation of the discrete transition matrix is developed for the periodic time‐varying system of state differential equations governing…

Abstract

A quantitative method for the estimation of the discrete transition matrix is developed for the periodic time‐varying system of state differential equations governing electrical synchronous machine behaviour. The approach allows the eigensystem of this transition matrix to be calculated to an arbitrary accuracy without significant added computational burden by using modal structural properties of the state‐space equations.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 13 no. 2
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 1 January 1989

EDIE M. RASMUSSEN and PETER WILLETT

The implementation of hierarchic agglomerative methods of cluster anlaysis for large datasets is very demanding of computational resources when implemented on conventional…

Abstract

The implementation of hierarchic agglomerative methods of cluster anlaysis for large datasets is very demanding of computational resources when implemented on conventional computers. The ICL Distributed Array Processor (DAP) allows many of the scanning and matching operations required in clustering to be carried out in parallel. Experiments are described using the single linkage and Ward's hierarchical agglomerative clustering methods on both real and simulated datasets. Clustering runs on the DAP are compared with the most efficient algorithms currently available implemented on an IBM 3083 BX. The DAP is found to be 2.9–7.9 times as fast as the IBM, the exact degree of speed‐up depending on the size of the dataset, the clustering method, and the serial clustering algorithm that is used. An analysis of the cycle times of the two machines is presented which suggests that further, very substantial speed‐ups could be obtained from array processors of this type if they were to be based on more powerful processing elements.

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Journal of Documentation, vol. 45 no. 1
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 April 1999

Pamela Edwards, Frank K Birkin and David G Woodward

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical…

Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

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Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 11 September 2017

Fakhroddin MohammadRezaei and Norman Mohd-Saleh

The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following…

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Abstract

Purpose

The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at the minimum (maximum) point during the initial period of engagement. Since the increased bargaining power of a client in initial year seems to be different in the case of different type of auditor switching (from a state auditor to a private and from a private auditor to another), the magnitude of fee discounting is expected to be different.

Design/methodology/approach

The objective is tested using a sample of 1,022 firm-year observations between 2001 and 2010. This study applies the multivariate regression model using the first difference specification of audit fee as a dependent variable.

Findings

Multivariate analysis reveals that auditor switching results in 14 percent of fee discounting. In addition, the results show that 18 and 13 percent of fees discounting during the initial year of engagement arise from cases of auditor switching involving a change from state auditors to private auditors, and a change from one private auditor to another, respectively. The findings support bargaining power view explanation in relation to audit fees discounting in initial year engagement.

Originality/value

This study is the first to examine the impact of auditor switching (and analyzed different types of auditor switching) on audit fee discounting using the bargaining power view.

Details

Asian Review of Accounting, vol. 25 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 27 July 2021

Syed Saad Andaleeb, Md. Abu Saleh and Md. Yunus Ali

This study aims to examine whether and how cultural (dis) similarity between business entities enhances or impairs the development of commitment in the trust building…

Abstract

Purpose

This study aims to examine whether and how cultural (dis) similarity between business entities enhances or impairs the development of commitment in the trust building process in industrial importer-foreign supplier relationships.

Design/methodology/approach

Drawing on theoretical lenses of transaction cost economics, resource-based view and dynamic capability view, this study investigates how cultural (dis)similarity moderates the effects of opportunism, transaction-specific investment (TSI), the relative advantage of importing and communication on commitment, leading to building trust in business relationships. Using structural equation modeling and moderated regression analysis, the study tested several predicted effects using a sample of 154 industrial importers drawn from a developing country in Asia.

Findings

A key finding of the study suggests that supplier opportunism comes into play and is negatively associated with industrial importer commitment as cultural dissimilarity increases. For culturally similar countries, opportunism does not affect commitment. Conversely, TSI has a positive effect on commitment for culturally similar countries; for dissimilar countries, TSI has no effect. The study also corroborates several additional hypotheses prevalent in the literature.

Research limitations/implications

Cross-sectional data rather than longitudinal data, single country rather than multi-country perspectives and data from the importer’s side rather than from both importer and exporter may affect generalizability. Future research ought to address these issues to provide further insights.

Originality/value

The paper enriches the literature and extends the nomological network for international business theory by introducing the moderating effect of business cultural similarity in building commitment. Managerial perspectives are also gleaned from the findings.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 22 December 2021

Malik Muneer Abu Afifa, Isam Hamad Saleh and Fadi Fouad Haniah

The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect…

Abstract

Purpose

The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect influence (mediation) of EM practices in the relationship between audit quality and company performance. It offers empirical evidence from the Jordanian market, which is considered an emerging market.

Design/methodology/approach

The population of this study is represented in Jordanian service companies listed on the Amman Stock Exchange (ASE), with a total of 344 company-year observations. Furthermore, panel data analysis was used in this study, and data for the study were acquired from yearly reports as well as the ASE’s database.

Findings

Based on generalized method of moments model, the present findings demonstrate that the size of the audit firm and the tenure of the audit firm have a positive and negative influence on EM practices, respectively, but that industry-specialist audit firm has a negative and insignificant effect. EM practices have a negative impact on two company performance proxies (ROA and ROE), but have no effect on earnings per share (EPS). Furthermore, the size of the audit firm has a positive and significant influence on the performance proxies of the company [i.e. return on assets (ROA) and return on equity (ROE)]. The presence of an industry-specialist audit firm has a positive and significant influence on two proxies of company performance (ROE and EPS), but a negative and significant impact on ROA. An audit firm’s tenure has a negative and significant impact on two performance proxies (ROA and EPS), but a positive and significant impact on ROE. Then, EM practices either fully or partially mediate the relationship between audit quality proxies and company performance as assessed by ROA, ROE and EPS.

Research limitations/implications

The current study’s limitation is that it only searched in Jordanian service companies listed on ASE from 2012 to 2019 to meet the study’s objectives; thus, the authors recommend that future work investigate the study model for other sectors, whether in Jordan or other emerging markets such as the Middle East and North Africa. Another limitation of this study is that the study models lack important variables, which may affect EM and company performance, such as corporate governance and ownership structure characteristics; as a result, the authors recommend that future work includes such variables in future research models to have more explanations in this context.

Practical implications

Analysts, investors and other strategic decision makers may use the findings of this study to improve the efficiency and efficacy of Jordan’s financial market. These findings will enhance policymakers’ willingness to establish appropriate regulations, which might improve Jordan’s financial market performance and efficacy. These findings may help investors make better judgments by using audit quality proxies and EM indicators, which can forecast business success.

Originality/value

First, this study distinguishes itself from prior studies through establishing a new research model, by investigating the mediating effect of EM in the relationship between audit quality and company performance. It provides empirical evidence from the Jordanian market; hence, it increases the body of the knowledge in this context. Second, to the best of the authors’ knowledge, this is the first study to look into the link between audit quality, EM and company performance together; hence, the model of this study is developed using agency theory and information asymmetry theory. Third, the current study adds new evidence to the role of audit quality and EM in companies, as well as how audit quality and EM practices affect company performance in emerging markets such as Jordan.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 6 August 2019

Rawya Ben Jaballah, Mohamed Bechir Ben Hamida, Jehad Saleh and Mohammed A. Almeshaal

The purpose of this paper is to investigate the enhancement of the performance of bubble absorber using hybrid nanofluid as a cooled NH3/H2O absorption system to reduce…

Abstract

Purpose

The purpose of this paper is to investigate the enhancement of the performance of bubble absorber using hybrid nanofluid as a cooled NH3/H2O absorption system to reduce their size and to find the best fitting model. A numerical model for ammonia-water bubble absorber was developed to show the influence of operating conditions and design parameters on the absorber performance.

Design/methodology/approach

A finite difference numerical method is used to solve the numerical model. The model is subjected to the inlet conditions of liquid, vapor and coolant flow regimes. The absorber modeling was divided into small elements along the absorber length.

Findings

The model proposed is validated with previously published works. Then agreement between the both is considered as good.

Research limitations/implications

Numerical results/The use of hybrid nanofluids.

Originality/value

The results showed that the hybrid nanofluid is the best cooling medium. Very high heat transfer rates are obtained because of the high thermal conductivity and specific heat of hybrid nanofluid, and consequently, the absorber size decreases. It was also found that the absorber thermal load and the mass absorption flux increase with increasing of solid volume fraction. Also, the existence of an optimal absorber length was revealed, required for complete absorption when using hybrid nanofluid as a cooling medium. It is recommended that using hybrid nanofluid to remove the heat from the absorber is the best candidate for NH3/H2O absorption performance enhancement.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 10
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 20 August 2019

B. Saleh, Ayman A. Aly, M. Alsehli, M.M. Bassuoni and A. Elfasakhany

This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new…

Abstract

Purpose

This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are proposed as refrigerants for the ERC to determine the most appropriate one.

Design/methodology/approach

The ejector performance is characterized by the ejector area ratio (EAR) and entrainment ratio (ω), while the cycle performance is described by the coefficient of performance (COP). The influences of many working parameters like the evaporator, condenser and generator temperatures on the ejector and cycle performances are investigated for all candidates as well.

Findings

The results indicate that the best ejector and cycle performances are attained with the highest critical temperature dry refrigerant, i.e. R601 under all studied working conditions. From the perspective of energy efficiency and environmental issues, R601 can be considered the most appropriate working fluid amongst all candidates. However, extra attention should be considered against its flammability. The maximum COP, the corresponding ω and the necessary EAR using R601 are 0.743, 1.02 and 15.5, respectively, with 25 ºC condenser temperature and the typical values for the rest operating conditions.

Originality/value

Many common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are suggested as working fluids for the ERC to determine the most appropriate one. The mixing process inside the ejector constant-area section is assumed constant-pressure process.

Details

World Journal of Engineering, vol. 16 no. 5
Type: Research Article
ISSN: 1708-5284

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Article
Publication date: 25 September 2020

Mohammed W.A. Saleh, Rabee Shurafa, Siti Norwahida Shukeri, Abdulnasr Ibrahim Nour and Zaharaddeen Salisu Maigosh

The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among…

Abstract

Purpose

The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among nonfinancial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016.

Design/methodology/approach

Based on 200 observations, this study utilizes panel data to examine the effect of the predictors on firm performance measured by return on assets. The analysis is repeated using the return on equity and two regression methods to evaluate the robustness of the main analysis (pooled regression, and backward stepwise regression analysis).

Findings

The results show that the “busyness” of a CEO reduces their effectiveness and is associated with losses in the companies where they are in charge. On the other hand, the results show that CEO tenure, CEO experience and CEO political connections have a positive effect on corporate performance.

Originality/value

This study is timely given that the practice of multiple directorships is widely common among firms in developing countries. Prior research in Palestine has not investigated the role of multiple directorships and the CEO characteristics on corporate outcomes. This study provides a picture of the potential benefits to firms, policymakers and professional bodies from considering CEO variables. The findings of such an examination can help them to set up suitable policies and enhance the role and the quality of the CEO in firms.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 4 January 2021

Kim-Lim Tan, Jie Min Ho, Rita Pidani and Archana Das Goveravaram

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the…

Abstract

Purpose

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.

Design Methodology Approach

By using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.

Findings

The results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.

Originality Value

To the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

Details

Social Responsibility Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1747-1117

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