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Browsing Volume 03 by Issue Date

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The use of Causal Theory in predicting the Expectation Gap between Auditors and users of Financial Statements: An Empirical Study on Canal Governorates in Arab Republic of Egypt

Albaz, Mustafa Ali (1999-05-01)

The research aims at the use of the Causal Attribution Theory in predicting the degree and the actual causes of the expectation gap in auditing as an attempt to motivate the scientific and professional institutions of ...
The Efficiency of the Reserve Finding Activities Of Oil and Gas Producers

Spear, Nasser A. (1999-05-01)

In light of the recent decline in oil and gas prices, many oil and gas producers found it extremely difficult to survive and had to restructure their petroleum activities. In such an environment, efficiency became a concept ...
The Impact of Merger on the Performance of Jordanian Insurance Companies

AlSaaydah, Mansoor (1999-05-01)

The study aimed at identifying the impact of the merger transactions that occurred in the Jordanian insurance market in the period of 1985-1989 on the operating and financial performance of merging companies. The study ...
The Importance and Adequacy of Accounting Information for Investment Decisions: An Analytical Study of the Stock Market in the State of Kuwait

AlRashed, Wael Ibrahim (1999-05-01)

Accounting plays an important role in business as it has a significant effect on financial disclosure and decision – making process. This paper has focused on the importance of published accounting information compared ...

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