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All Journal The International Journal of Accounting and Business Society Journal of Accounting Science
Tariq Tawfeeq Yousif Alabdullah
University of Basrah
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed; Mohammed Almashhadani; Sara Kadhim Yousif; Hasan Ahmed Almashhadani; Raghad Almashhadani; Eskasari Putri
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1530

Abstract

Recently, the literature review represented by its previous studies have witnessed obvious development that has been become the reason to create different trends. This paper aims to considerably contribute to the area of corporate governance to be then involved in the new trends testing the role of board attributes as mechanisms of corporate governance to know whether non-financial companies in the developing economies will benefit from these mechanisms in their impact of firm profitability. Thus, the present study tested 100 non-financial companies based on their annual reports in the year of 2020 as a cross sectional study. The results of testing the variables of the current study revealed that there is a negative link between board of directors size and profitability. On the other hand, the results showed that the managers independency has no relationship with profitability. Likewise, the results revealed that risk management has no effect on profitability. This study probably could be considered as a unique study due to its new contribution that fills the gap of what have been done in the previous studies in the area of corporate governance (CG) and profitability because it tested the link between risk management and growth. Hence, according to the researchers’ knowledge, there is no research that has been dealt with the two variables that were dealt by the current study. The current study introduces evidence to many parties, such as shareholders, scholar, executives and policy makers.
Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq Hutman falih Chichan; Hussein kareem mohammed; Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1543

Abstract

Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to environmental protection and preservation of natural resources to contribute to the development of sustainable development. A sample of Iraqi industrial firms was surveyed by distributing a questionnaire to a random sample of the research community in the context of Iraqi firms. In addition, it also considers the social dimensions of sustainable development and the economy. The resolution data were analyzed using a statistical program (SPSS). When analyzing the data, the findings of the current study indicate that Iraqi industrial companies have an awareness of environmental management accounting concepts. In addition it provides information that contributes to the promotion of sustainable development. This study recommends the need to implement environmental management accounting (EMA) in Iraqi industrial companies because of its important role in providing information that leads to the reduction of negative environmental impacts resulting from the practice of its activities.
Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed; Mohammed Muneerali
Journal of Accounting Science Vol 3 No 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2810

Abstract

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.
The Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth Tariq Tawfeeq Yousif Alabdullah
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Through recent developments that have been overlooked in the earlier literature, this research seeks to show a new link that might be involved in the accounting, management, and economic disciplines. The current study examines the relationships between all the independent variables in relation to the study's introduction of board diversity as defined by gender, board size, and independent managers on the board, as well as their effects on the expansion of businesses in emerging markets, particularly in the context of Oman. In order to evaluate data for the 30 industrial and 30 services companies that are part of the industrial and service sectors (non-financial sector) listed in the Muscat Securities Market (MSM) for the year 2021, the research used multiple regression approaches. The results of this research indicated that Muscat's market share of non-financial companies is negatively correlated with board size. The current research, on the other hand, demonstrated that independent boards, board size, as well as board diversity all significantly and favorably affect market share. Additionally, firm size, a control variable, has little bearing on the market share of non-financial companies. The existing work introduces evidence that interacts with different emerging markets' parties, for instance, academics, policymakers, and most business leaders. It contributes to the Middle East's literature review as the first research that has been done to investigate board diversity in its connection with the growth (expressed by market share) of non-financial companies. Thus, this research introduces a significant view insight into the global argument on the impact of board diversity on the market share that also represents the company's performance.
Co-Authors Eskasari Putri Essia Ries Ahmed Essia Ries Ahmed Hasan Ahmed Almashhadani Hussein kareem mohammed Hutman falih Chichan Mohammed Almashhadani Mohammed Muneerali Raghad Almashhadani Sara Kadhim Yousif