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All Journal Journal of Accounting Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Tariq Tawfeeq Yousif Alabdullah
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Growth of Companies: Empirical Study of the Companies Listed in Developing Economies : Pertumbuhan Perusahaan: Studi Empiris Perusahaan Yang Terdaftar di Negara Berkembang Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.677

Abstract

The aim of this study is to investigate the impact of some control determinants on growth of companies as a reflection to an economic perspective. The methodology used in the current study is cross sectional for a sample of companies belonging to industrial and service sectors (non-financial sector) for the year of 2019 in developing economies. We find a positive link between a number of board members and companies’ growth, while leadership position has insignificant link to companies’ growth. This means that an important policy implication should be considered by policy makers and management in the companies to increase numbers of members in the board of directors which is worth towards enhancement of companies’ growth. The value and originality of this study lies in its results that should be taken into account by several interested parties such as the management in the companies who engage in behavior that leads to maintaining strong control determinants, and also the financial analysts who manage studies on control determinants to enhance companies' growth and further the policymakers who design and implement plans of such determinants.
Approaches to Control Mechanisms and Their Implications for Companies ’ Profitability: a Study in UAE: Pendekatan Mekanisme Kontrol dan Implikasinya terhadap Profitabilitas Perusahaan: Studi di UEA Ahmed , Essia Ries; Tariq Tawfeeq Yousif Alabdullah; Muhammad Shabir Shaharudin
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1010

Abstract

This study tries to evaluate and test the role of control mechanisms represented by foreign ownership and insider ownership on companies’ profitability in the listed companies in the UAE and whether independent variables are matter in determining the profitability of such companies. This study utilized companies belong to non-financial sector for the year of 2019 with a sample of 50 companies to be analyzed in the current study. To test the independent and dependent variables, regression analysis was used via using SPSS. The findings show that insider ownership has insignificant impact on companies’ profitability On the other hand, the findings revealed evidence to support the effect of foreign ownership on companies’ profitability. Moreover, there is insignificant evidence reflected the fact that companies’ size has insignificant impact on companies’ profitability. This study added further evidence in Dubai context where there is a rare and unique studies that have been done in this important context. It takes in tits account to investigate both insider and foreign ownership and their impact companies’ profitability
How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? Seberapa Signifikan Keuntungan Ekonomi Berkembang Dari Atribut Dewan dan Manajemen Risiko dalam Meningkatkan Profitabilitas Perusahaan? 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: Apakah Akuntansi Manajemen Lingkungan Penting dalam Mempromosikan Pembangunan Berkelanjutan? Sebuah studi di Irak 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.
Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction: Orientasi Kewirausahaan, Orientasi Pasar, Akuntansi Manajerial dan Kepuasan UKM Manufaktur Abdulkarim Kanaan-Jebna; Ahamd Suhaimi Baharudi; Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1590

Abstract

From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.
EXPLORING THE IMPACT CEO DUALITY, FIRM SIZE, AND BOARD SIZE ON CAPITAL STRUCTURE BASED ON THE KNOWLEDGE MANAGEMENT DURING THE COVID-19 PANDEMIC Tariq Tawfeeq Yousif Alabdullah; Zahraa Khaled Mohamed
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.49

Abstract

In light of the COVID-19 epidemic, the aim of this study is to explore the influence of CEO duality, company size, and board size on capital structure with an emphasis on knowledge management. The study was done out in Bahrain over the period of a year with a cross-sectional design, concentrating on a sample of 12 companies listed in the industrial machinery industry. Data for the year 2022 was primarily derived from annual reports. The findings of the study reveal a significant and beneficial association between board size and financial leverage (LEV). It indicates that businesses with bigger boards typically display higher amounts of financial leverage. The existence of a broader board illustrates a variety of knowledge and expertise, which may enable better capital structure decision-making. The findings highlight how important it is to take board size into account while adopting a capital structure. The research also shows an effective and beneficial connection between CEO duality and financial leverage. This suggests that businesses with a CEO who doubles as the board chairman are likely to have greater amounts of financial leverage. Due to the potential concentration of decision-making power brought on by CEO duality, there may be A rise in taking chances and reliance on financing via debt. These results highlight how crucial CEO structure is in determining capital structure. The study also discovers a significant and advantageous relationship between firm size and financial leverage. Bigger businesses frequently use larger amounts of financial leverage, which may indicate that size affects capital structure decisions. The results suggest that larger companies may have more readily available financial resources, enabling them to take on greater quantities of debt to finance their activities and investments. The study's emphasis on Bahrain's industrial machinery market during the COVID-19 epidemic offers insightful information about the particular difficulties that businesses encountered in this situation. The study adds to the body of knowledge on business finance and knowledge management in times of crisis by investigating the effects of CEO duality, company size, and board size on capital structure. Overall, this study advances knowledge of the variables affecting capital structure choices in Bahrain's industrial sector. Based to these results, firm size, CEO duality, and board size have a big impact on how much capital a company can borrow. These findings underline the significance of taking these aspects into account when designing capital structure rules and the vital function that knowledge management plays in navigating complex and uncertain business contexts, like the COVID-19 pandemic. Our understanding of the interactions between corporate governance, company features, and capital structure decisions would be improved by additional study and analysis in this area.
THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA Mohamad Zulman Hakim; Tariq Tawfeeq Yousif Alabdullah; Mochammad Farid Fadillah; Aisyah Sholikhati; Nurhaliza, Siti; Ika Wulandini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.100

Abstract

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.
Co-Authors Abdulkarim Kanaan-Jebna Ahamd Suhaimi Baharudi Ahmed , Essia Ries Aisyah Sholikhati Eskasari Putri Essia Ries Ahmed Hasan Ahmed Almashhadani Hussein kareem mohammed Hutman falih Chichan Ika Wulandini Mochammad Farid Fadillah Mohamad Zulman Hakim Mohammed Almashhadani Muhammad Shabir Shaharudin Raghad Almashhadani Sara Kadhim Yousif Siti Nurhaliza Zahraa Khaled Mohamed