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Article
Publication date: 13 March 2017

Mishari M. Alfraih and Abdullah M. Almutawa

The purpose of this paper is to assess and analyse the level of voluntary disclosure practices in the annual reports of Kuwait Stock Exchange (KSE) listed firms and…

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Abstract

Purpose

The purpose of this paper is to assess and analyse the level of voluntary disclosure practices in the annual reports of Kuwait Stock Exchange (KSE) listed firms and explore the association between corporate governance mechanisms and voluntary disclosure practices.

Design/methodology/approach

Panel data analysis was undertaken over a period from 2005-2008 with an aim to examine the influence of corporate governance mechanisms on voluntary disclosures made by 52 listed firms in their four years of annual reports. An unweighted voluntary disclosure index has been used for hand-collecting data from annual reports.

Findings

The findings show that the mean voluntary disclosure level over the four years is 23 per cent. Four out of eight corporate governance mechanisms examined found to be significantly associated with the level of voluntary disclosure, three negatively, one positively. Cross directorship, board size and role duality are negatively related to voluntary disclosure, while government ownership is positively related to voluntary disclosure. In contrast, the proportion of non-executive directors, family members on the board, the presence of an audit committee and the presence of the ruling family on the board have an insignificant influencer on voluntary disclosure practices.

Practical implications

The study provides an assessment of KSE-listed firm voluntary disclosure practices and its determents and highlights that that corporate governance attributes affect the voluntary disclosure practices of KSE-listed firms.

Originality/value

The findings of this study contribute to the arguments concerning the role of corporate governance mechanisms in improving the level of disclosure and information transparency.

Details

International Journal of Law and Management, vol. 59 no. 2
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 18 August 2020

Abdullah Almutawa and Mishiel Said Suwaidan

The purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance…

Abstract

Purpose

The purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance and to explore the role of gender in their attendance.

Design/methodology/approach

A questionnaire survey made up of statements was distributed to accounting students. Descriptive measures, a five-point Likert scale, Pearson's chi-square test and phi test were employed to achieve the study's objectives.

Findings

The study shows that most of the accounting students surveyed are aware of the importance of attending lectures, since they believe that attendance will have a positive impact on their understanding of course material and on their academic performance. The study indicates that overall academic performance and student attendance are related. It also indicates that there is a statistically significant association between the overall academic performance of accounting students and their gender.

Practical implications

To gain greater insight into educators, academic institutes, researchers and parents concerning the reasons that lie behind students not attending accounting lectures in public higher education institutions in Kuwait and the effect of attendance on academic performance.

Originality/value

Most prior studies have been conducted in developed countries and Western contexts. Especially, with the potential perceived differences in cultures and norms, this empirical study is expected to contribute to fill the gap in this research field.

Details

Education + Training, vol. 62 no. 6
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 15 January 2020

Abd-Elrahman Hassanein Abd-Elrahman, Sally Ali Hassan, Azza Abd-Elkader El-Borsaly and Eglal Abd-Elmoneim Hafez

The purpose of this paper is to review the service quality (SQ) models established in various empirical studies conducted across the world specifically applied to…

Abstract

Purpose

The purpose of this paper is to review the service quality (SQ) models established in various empirical studies conducted across the world specifically applied to telecommunications services.

Design/methodology/approach

This paper examines different SQ models reported in the literature applicable to the telecommunications sector. The selected 29 studies were limited to empirical English studies based on survey data and statistical methods of analysis and having the SQ construct defined from the customers’ perspective.

Findings

The review of various SQ models in telecommunications revealed that the meaning of SQ may have some universal aspects, as demonstrated by the similarities in the underlying dimensions as proposed in different studies. This paper lends support to the contention that the dimensions of the telecommunications SQ construct and their importance vary with the cultural and country context. A proposed model for measuring telecommunications SQ was presented as a trial to extract the best of previous models.

Research limitations/implications

This paper reviews only empirical studies based on survey data and statistical methods of analysis from 2001 to 2019.

Practical implications

The paper indicates that a generic instrument for measurement of SQ or even one specifically developed for telecommunications may not be applicable in its original form for all cultural contexts. The development of a customized scale, such as a modified SERVQUAL for measuring the SQ for a particular cultural or country context at that particular time, is warranted.

Originality/value

The reported study describes and contrasts a large number of SQ measurement constructs and highlights the usage of dimensions.

Details

International Journal of Quality and Service Sciences, vol. 12 no. 3
Type: Research Article
ISSN: 1756-669X

Keywords

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