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Purpose – This research in this paper aims to investigate and extend the trust‐relationship commitment model to an internet banking setting by adding attraction as a new factor. Design/methodology/approach – The paper shows that in testing whether attraction might be related to belief in and use of the internet banking, this research sampled 276 bank customers' responses via a cross‐sectional survey in Doha, Qatar. Findings – The findings in the paper indicate that both trust and attraction have significant positive impact on relationship commitment with attraction having a strong positive effect, with communication representing the most important determinant of attraction and having a significant positive relationship with both trust and attraction. Practical implications – The paper shows that, from the managerial perspective, it is necessary for bankers and policy makers to know the relationship between trust and attraction because their influence on the actual commitment is different The findings of this study suggest that, in order to develop trust and to attract more users to internet banking, it is not going to be enough to make the system easy to interact with. It is of paramount importance for banks to develop secured and private internet banking systems that are trustworthy, for their users. Thus, management attention might be fruitfully focused on the development of such beliefs on the part of the users. Thus, the internet banking authorities should employ training and promotion approaches to develop customers' beliefs of shared value, communication, and opportunistic behavior, which in turn will influence or attract the customers' behavioural intention to utilize internet banking services. Similarly, banks may consider offering a low‐cost service by passing on some of their gains from reduced operating cost to customers. This may lead to better customer loyalty towards the service. Originality/value – The paper finds that attraction as an additional factor in a trust‐relationship commitment model has not been examined before. Thus, researchers should include attraction in online relationship banking models along with other relationship effects. Also, bankers and policy makers need to develop trust among the customers and to realize that more favorable communication environments must be created to attract customers and to make them more committed to using online banking transactions over the internet.

The purpose of this paper is to examine the level of compliance with International Financial Reporting Standards (IFRS 7) by listed companies in Bahrain Bourse (BB).

First, the authors design disclosure compliance checklist of ten requirements of IFRS 7. Second, a score of 3 is assigned if high level of compliance, 2 is assigned if medium level of compliance, 1 is assigned if low level of compliance. The sample of the study comprises of (21) companies listed in BB for year 2013.

The main findings are, the level of compliance varied by industry and the highest level of compliance reported for the investment sector whereas the lowest for the insurance industry. This result indicates that all listed companies are complying with IFRS 7 in terms of the standard disclosure requirements.

In this paper attempt has been made to support the argument of previous studies. The paper attempts to test and answer the research question; does the financial sector in Bahrain comply with IFRS 7? These results could lead to high level of awareness about the financial instruments. Adoption of the IFRS 7 could lead to high level of compliance and play a significant role in attracting global investors’ interest to the local markets, especially in a developing country like Bahrain.

This paper provides an insight from the reality of the financial market in Bahrain as a result of answering this question; does the financial sector in Bahrain comply with IFRS 7?

The purpose of this paper is to investigate the effect of many factors on student evaluation of teaching.

The study analyzed 3,185 student evaluations of faculty from a newly accredited business program at the United Arab Emirates University using univariate and multi‐analysis of variance (ANOVA and MANOVA).

The findings support previous research regarding the existence of potential biasing factors. The results indicate that expected grade, actual grade, course level, class size, course timing, student gender and course subject significantly affect student evaluation of teaching.

Comparing individual faculty ratings regardless of other factors might not be fair. Our findings support the call of other researchers that ignoring these other factors may bias or make questionable the validity of student evaluation of teaching as a means of performance appraisal of faculty. Because of the possible existence of biasing factors in SET, there is a need to supplement it with other measures of teaching effectiveness

The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre descriptive literature on CSRR in emerging economies in general, and in Gulf Cooperation Council (GCC) countries in particular.

The paper reviews the annual reports of companies from both the financial and manufacturing sectors. The paper uses content analysis and covers five areas of CSR reporting including environment, human resources, product development, community involvement and others relating to inequality and the employment of disabled people.

The paper finds that most companies disclosed information related to human resources and product development, followed by community involvement. However, no companies reported environmental issues in their annual reports.

The research is based on annual reports for the financial year 2007. Hence, the conclusions reached cannot be generalized. A longitudinal analysis is needed to highlight trends in CSRR practices in Qatar. An in‐depth case study would also facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in Qatar.

Descriptions of CSRR in different parts of the world are still welcome, and arguably CSRR research in GCC in general and Qatar in particular is very limited.

The purpose of this study is to examine the legal paradigm of multiple Sharia' board directorship practice from the Sharia' law concept of Maslahah Al-Mursalah (public interest).

It uses a doctrinal research method that relies on the commonly referred sources of Quran and Sunnah, with a specific focus on Maslahah Al-Mursalah and, where applicable, commentaries by contemporary scholars, academics and practitioners as well as translations of classical book of Fiqh. This study scrutinises the polarity of views concerning the distinct Masyaqqah (necessity) surrounding the practice in discussion: the Masyaqqah that encourages and one that discourages the application of the practice.

This study is keen to suggest the industry to adopt a cautious approach and consider exploring a corporate governance framework that appraises the theoretical and practical Sharia' issues concerning its application in cognisance of its adversarial influence towards the sustainability of Islamic banking industry.

Since Murat Unal’s study of multiple Sharia' board directorships in 2009 and 2011, empirical works that scrutinise the practice from the Sharia' law perspective have remained limited or almost non-existent. It is aspired that this study may assist fellow readers and future researchers alike in evaluating and appreciating the divergent views surrounding the application of this practice in Islamic banking.

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

The purpose of this paper is to research the state of affairs in the United Arab Emirates (UAE) for the presence (or absence) of women in senior business leadership positions, and to investigate where they are located within organizations (e.g. board members, chief officers, vice presidents, top management, division or unit heads).

This is a quantitative gender analysis of 954 organizations; based on data available from the Zawya database that tracks information about public and private companies in the Middle East and North Africa (MENA) region.

Women are still underrepresented in senior company and top department leadership positions, however, they are found slightly (but not significantly) more in departmental leadership, pseudo services and hospitality industries, and in smaller and public companies.

The database utilized did not contain completed company data; specifically any response variable; hence, the study was descriptive in nature and lacked advanced statistical techniques for comparison and relationship analysis.

This study provides helpful insights for government leaders, as well as educators, and scholars, who work to help prepare women for leadership in this region. For business practitioners, the presence and development of female business leaders extends choice and increases value in the human resource pool.

The authors believe that it is important that UAE females take up roles in both the public and private sector so they can become more effective role models to a rising generation of female workers.

This is one of the first scholarly studies conducted on the presence of women leaders in various sectors within the UAE.

A sample of 217 Saudi children was surveyed to determine the impact of television commercials on their purchase behaviour. Reports the results of this survey, broken down by gender and discusses their implications. Offers suggestions for future research.