Papers by Dr-Yousef Hassan
International Business Research, 2013
This study sets out to examine factors influencing audit fees paid by non-financial companies lis... more This study sets out to examine factors influencing audit fees paid by non-financial companies listed on Abu Dhabi Stock Exchange (ADX). Data were collected from the 2011 annual and corporate governance reports published by the Emirati non-financial companies listed on ADX. Backward regression analysis is employed to assess the association between audit fees and certain company's attributes. The findings show a direct relationship between audit fees and each of corporate size, business complexity and audit report lag variables. An inverse relationship has been detected between audit fees and each of industry type and audit committee independence. The findings also revealed that audit fees are not significantly influenced by company's profitability, risk, and status of audit firm.
Middle Eastern countries in general and in the Arab World in particular. This paper not only exam... more Middle Eastern countries in general and in the Arab World in particular. This paper not only examines the determinants of the voluntary formation of ACs but also attempts to theorise about this formation.
This study sets out to examine factors influencing audit fees paid by non-financial companies lis... more This study sets out to examine factors influencing audit fees paid by non-financial companies listed on Abu Dhabi Stock Exchange (ADX). Data were collected from the 2011 annual and corporate governance reports published by the Emirati non-financial companies listed on ADX. Backward regression analysis is employed to assess the association between audit fees and certain company’s attributes. The findings show a direct relationship between audit fees and each of corporate size, business complexity and audit report lag variables. An
inverse relationship has been detected between audit fees and each of industry type and audit committee independence. The findings also revealed that audit fees are not significantly influenced by company’s profitability, risk, and status of audit firm. Keywords: audit fees, emerging economy, UAE, Abu Dhabi Securities Exchange (ADX)
This paper aims to measure the extent of corporate social responsibility (CSR) and its determinat... more This paper aims to measure the extent of corporate social responsibility (CSR) and its determinates by non-financial companies listed on Abu Dhabi Securities Exchange. The study employs content analysis of the annual reports
to measure the extent of CSR disclosure in Abu Dhabi Companies. In addition,
the study adopts multiple regression analysis to identify factors influencing the
extent of corporate social responsibility disclosure. The findings reveal that
the level of CSR disclosure by companies listed on Abu Dhabi Securities
Exchange is low with an average of 34 %, indicating that such disclosure is
still not of a primary concern to these companies. The results also suggest that
the extent of CSR disclosure is influenced by corporate size, industry and
profitability. The paper is limited by the subjectivity of content analysis as
well as it considers CSR disclosure for only one year. This study has public
policy implications for the decision makers in the UAE as well as a number of
other Arab and Middle East countries. This paper adds to the limited CSR
literature in Arab and Middle East countries in general and the United Arab
Emirates in particular. This paper not only examines the extent and
determinants of corporate social disclosure but also attempts to theorize such disclosure.
Keywords: Corporate social responsibility; Content analysis; Abu Dhabi.
Purpose
– The current study aims to explore and measure the profitability, marketability, and so... more Purpose
– The current study aims to explore and measure the profitability, marketability, and social disclosure efficiency of UAE banks using a nonparametric frontier method – data envelopment analysis (DEA).
Design/methodology/approach
– In order to estimate the relative efficiency of the Emirati banks based on three different dimensions: profitability, marketability and social disclosure, a sample of 20 listed Emirati banks in 2009 is first selected. Second, a disclosure index to measure the extent of their social disclosure is developed and utilized. Third, the input‐oriented version of DEA model is deployed to estimate their technical and scale efficiency.
Findings
– Based on nonparametric Wilcoxon signed rank test, paired‐difference t test and sign test, this study reports significant evidence that the UAE banks are performing much better in profitability and social disclosure activities than marketability activities. The results also provide additional evidence regarding the positive relation observed between the performance of social disclosure and profitability performance.
Research limitations/implications
– The sample is small, although it includes all relevant Emirati banks. Moreover, follow‐up research using panel data derived from the UAE banking sector are required to test and generalize the current results.
Originality/value
– The paper is original in its approach by introducing social disclosure as a new empirical dimension to the literatures of banking efficiency analysis using DEA.
Keywords: Bank efficiency, Profitability efficiency, Marketability efficiency, Social disclosure efficiency, DEA, Process efficiency, Banks, Data analysisType:
Research paper
Publisher: Emerald Group Publishing Limited
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Papers by Dr-Yousef Hassan
inverse relationship has been detected between audit fees and each of industry type and audit committee independence. The findings also revealed that audit fees are not significantly influenced by company’s profitability, risk, and status of audit firm. Keywords: audit fees, emerging economy, UAE, Abu Dhabi Securities Exchange (ADX)
to measure the extent of CSR disclosure in Abu Dhabi Companies. In addition,
the study adopts multiple regression analysis to identify factors influencing the
extent of corporate social responsibility disclosure. The findings reveal that
the level of CSR disclosure by companies listed on Abu Dhabi Securities
Exchange is low with an average of 34 %, indicating that such disclosure is
still not of a primary concern to these companies. The results also suggest that
the extent of CSR disclosure is influenced by corporate size, industry and
profitability. The paper is limited by the subjectivity of content analysis as
well as it considers CSR disclosure for only one year. This study has public
policy implications for the decision makers in the UAE as well as a number of
other Arab and Middle East countries. This paper adds to the limited CSR
literature in Arab and Middle East countries in general and the United Arab
Emirates in particular. This paper not only examines the extent and
determinants of corporate social disclosure but also attempts to theorize such disclosure.
Keywords: Corporate social responsibility; Content analysis; Abu Dhabi.
– The current study aims to explore and measure the profitability, marketability, and social disclosure efficiency of UAE banks using a nonparametric frontier method – data envelopment analysis (DEA).
Design/methodology/approach
– In order to estimate the relative efficiency of the Emirati banks based on three different dimensions: profitability, marketability and social disclosure, a sample of 20 listed Emirati banks in 2009 is first selected. Second, a disclosure index to measure the extent of their social disclosure is developed and utilized. Third, the input‐oriented version of DEA model is deployed to estimate their technical and scale efficiency.
Findings
– Based on nonparametric Wilcoxon signed rank test, paired‐difference t test and sign test, this study reports significant evidence that the UAE banks are performing much better in profitability and social disclosure activities than marketability activities. The results also provide additional evidence regarding the positive relation observed between the performance of social disclosure and profitability performance.
Research limitations/implications
– The sample is small, although it includes all relevant Emirati banks. Moreover, follow‐up research using panel data derived from the UAE banking sector are required to test and generalize the current results.
Originality/value
– The paper is original in its approach by introducing social disclosure as a new empirical dimension to the literatures of banking efficiency analysis using DEA.
Keywords: Bank efficiency, Profitability efficiency, Marketability efficiency, Social disclosure efficiency, DEA, Process efficiency, Banks, Data analysisType:
Research paper
Publisher: Emerald Group Publishing Limited
inverse relationship has been detected between audit fees and each of industry type and audit committee independence. The findings also revealed that audit fees are not significantly influenced by company’s profitability, risk, and status of audit firm. Keywords: audit fees, emerging economy, UAE, Abu Dhabi Securities Exchange (ADX)
to measure the extent of CSR disclosure in Abu Dhabi Companies. In addition,
the study adopts multiple regression analysis to identify factors influencing the
extent of corporate social responsibility disclosure. The findings reveal that
the level of CSR disclosure by companies listed on Abu Dhabi Securities
Exchange is low with an average of 34 %, indicating that such disclosure is
still not of a primary concern to these companies. The results also suggest that
the extent of CSR disclosure is influenced by corporate size, industry and
profitability. The paper is limited by the subjectivity of content analysis as
well as it considers CSR disclosure for only one year. This study has public
policy implications for the decision makers in the UAE as well as a number of
other Arab and Middle East countries. This paper adds to the limited CSR
literature in Arab and Middle East countries in general and the United Arab
Emirates in particular. This paper not only examines the extent and
determinants of corporate social disclosure but also attempts to theorize such disclosure.
Keywords: Corporate social responsibility; Content analysis; Abu Dhabi.
– The current study aims to explore and measure the profitability, marketability, and social disclosure efficiency of UAE banks using a nonparametric frontier method – data envelopment analysis (DEA).
Design/methodology/approach
– In order to estimate the relative efficiency of the Emirati banks based on three different dimensions: profitability, marketability and social disclosure, a sample of 20 listed Emirati banks in 2009 is first selected. Second, a disclosure index to measure the extent of their social disclosure is developed and utilized. Third, the input‐oriented version of DEA model is deployed to estimate their technical and scale efficiency.
Findings
– Based on nonparametric Wilcoxon signed rank test, paired‐difference t test and sign test, this study reports significant evidence that the UAE banks are performing much better in profitability and social disclosure activities than marketability activities. The results also provide additional evidence regarding the positive relation observed between the performance of social disclosure and profitability performance.
Research limitations/implications
– The sample is small, although it includes all relevant Emirati banks. Moreover, follow‐up research using panel data derived from the UAE banking sector are required to test and generalize the current results.
Originality/value
– The paper is original in its approach by introducing social disclosure as a new empirical dimension to the literatures of banking efficiency analysis using DEA.
Keywords: Bank efficiency, Profitability efficiency, Marketability efficiency, Social disclosure efficiency, DEA, Process efficiency, Banks, Data analysisType:
Research paper
Publisher: Emerald Group Publishing Limited