The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of...

Purpose The purpose of this paper is to investigate the relationship between related party transactions disclosure ( RPTD ) and firm valuation in the United Arab Emirates (UAE), an emerging market. Design/methodology/approach Data on study variables were obtained manually from the published...

The main purpose of this paper is to investigate the relationship between organizational culture and corporate risk disclosure for listed companies in the United Arab Emirates (UAE). The organizational culture is represented by four dimensions: Clan, Adhocracy, Market and Hierarchy (Cameron and...

This study examines the relationship between financial risk and performance of Gulf Cooperation Council Islamic banks and the relative importance of the most common types of risk. The study covers 11 of the 47 Islamic banks of the Gulf Cooperation Council region from 2000 to 2012, based on the...

This paper suggests that cultural values represent one of the most important factors that determine banks' financial disclosure practices across 67 countries around the world. Cultural values are represented by the Hofstede (1980) and the Schwartz (1999) cultural models. Empirical results show...

This study explores the dynamic relationship between stock market development and cultural values in the United Kingdom. Thirty two proxy variables are used to represent cultural values and stock market development indicators on a continuous scale for the period 1990-2004. The multi-dimensional...

This book chapter explores financial institutions' corporate governance evolution, regulations and practices in the United Arab Emirates (UAE) emerging market. Data is collected for 48 listed banks and other financial institutions as on the end of December 2008. The multiple regression analysis...

This study aims to investigate the relationship between corporate governance risk and agency costs across different countries. Corporate governance risk indicators were obtained from the Institutional Shareholder Services Europe (S.A.) for 4,135 firms across 27 countries. Agency costs and other...

The aim of this paper is to explore the impact of cultural values on corporate governance across countries. Cultural values are represented by Hofstede's (1980) cultural model, which consists of five dimensions: power distance, uncertainty avoidance, individualism, masculinity and time...

This paper investigates the impact of financial structure on firm value in the United Arab Emirates emerging market. Financial statements of a stratified random sample of unlisted food firms are analyzed during period 1996-2000. Empirical results show that debt to equity ratio has no impact on...