استخدمت نظرية الوكالة (agency theory) في العديد من التخصصات منها المحاسبة، المالية، الاقتصاد، السلوك التنظيمي، والعلوم السياسية. وهذه النظرية موجهة لتحليل المشكلة المتصاعدة في العلاقة بين الموكل…
Purpose - An important question is whether lenders perceive politically connected firms as having less or higher default risk, and thus provide them with more or less preferential loan terms…
بواسطة
Hanan Hasan Almarhabi, Kamran Ahmed, Paul Mather
This study examines the association between political connections, accounting quality and loan contracting in the Gulf Cooperation Council (GCC) monarchies. A key feature of the GCC government…
The extent to which accounting theories provide a basis for determining the content of external financial reports and resolving accounting controversies. The subject will provide students with the…
By the end of this course, students are expected to:
• Evaluate the development and evolution of cost management and its important role in formulating and implementing strategies for…
The objective of this unit is to introduce students to the business aspects of integrated enterprise systems. Enterprise systems are configurable business information systems that integrate…