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...

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...

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...

The purpose of this paper is to investigate whether bank capital strength and external auditing requirements influenced international stock market stability during the 2007/2008 global financial crisis. Bank mandatory regulation data are obtained from the World Bank database, while stock market...

This paper investigates the impact of organisational culture on management accounting and control (MAC) practices in the United Arab Emirates (UAE). Data were collected using a self-administered survey of companies and multiple regression analysis (ordinary least squares) was employed to test...

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 paper aims to measure the extent of related party transactions disclosure and investigates their determinants across all listed companies in the United Arab Emirates (UAE) stock market during 2010 to 2012. An index was manually constructed for related party transactions disclosure in...

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 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. Data on study variables were obtained manually from the published financial statements of all listed...