Purpose – This study sets out to analyze the efficiency and productivity issues of the insurance sector from both the policymakers' and investors' points of view to insulate the business and financial risks of UAE corporate houses. Design/methodology/approach – The paper uses two inputs of...

Output gap is generally used in assessing both the inflationary pressures and the cyclical position of a nation's economy. However, this variable is not observable and must be estimated. In this article, we accomplish two tasks. First, we estimate the output gap for the United Arab Emirates...

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...

Purpose – The purpose of this paper is to assess performance factors in the UAE commercial banks by using multiple approaches taking into consideration the effect of the bank size. Design/methodology/approach – The UAE banking sector is divided, for the purpose of this research, into two...

Purpose – The purpose of this study is primarily to implement the emerging market (EM) Z-score model to predict bankruptcy and to measure the financial performance of major Islamic banks in the UAE. In addition, this study aims to introduce the Z-score model to this industry as a beneficial...

In the midst of a shortage of natural gas, Abu Dhabi has launched an investment into renewable energy. Why? Will renewables allow the Persian Gulf sheikhdom to meet rising electricity demand without simultaneous increases in conventional power? No. Even in one of the world’s sunniest places...

Climate change, global warming and the increasing in oil price are issues that concern everyone lately. Renewable energy is the solution for a safe and efficient environment for the new generations. Renewable energy sources are sustainable and are zero carbon emission.

Purpose – The aim of this study is to examine the impact of mandatory International Financial Reporting Standards (IFRS) adoption on the informational efficiency, market stability, and price adjustment of underlying stocks in Europe. Design/methodology/approach – This study examines 1,187...

This paper investigated the impact of globalisation, information technology and market forces on the traditional role of management accountants of providing relevant information for managerial decisions in an emerging market in the Middle East. The paper conducted a survey of practising...

Purpose – The purpose of this paper is to develop customer satisfaction indices for the services provided by inspectors in certain departments of Al-Ain Municipality, the United Arab Emirates. Design/methodology/approach – The methodology is based on customer satisfaction models with...