Academy of Accounting and Financial Studies Journal, 2019
This study investigates the profitability levels and the effects of certain internal variables on... more This study investigates the profitability levels and the effects of certain internal variables on these levels for commercial banks listed on the Qatari Stock Exchange. The study adopts Panel Data for a sample of eight banks over the period 2008 to 2017. The fixed-effect regression model was used to examine this sample to test the effect of equity, size, liabilities, liquidities, cash flow, investment, credit and deposits on the return on equity in the commercial banks in the Qatari context. The study concludes that there is a positive significant relationship between profitability of Qatari banks and the variables of equity, deposit and credit. However, there was no significant relationship between the profitability of Qatari banks and the variables of total assets, cash flow, liability, liquidity and investment, which means that Qatari banks depend on the core of banking business for their profitability.
Academy of Accounting and Financial Studies Journal, 2018
This study investigates the relationship between earning management practices and the returns on ... more This study investigates the relationship between earning management practices and the returns on shares, in view of the fact that accountants can change the figures in financial statements through earning management practices. The research identifies the extent of this phenomenon among Qatari industrial listed companies and the relationship with the shares' returns of these companies. It does so by using the modified Jones model for the calculation of total accruals, and discretionary and non-discretionary accruals, using financial data from a sample of seven Qatari industrial companies over a period of nine years from 2009 to 2017. By using a panel data method to test the relationship between earning management practices and returns of shares, the study reaches several conclusions, the most important of which is that industrial companies listed on the Qatar Stock Exchange do not exercise earning management practices in general, and there is no relationship between the extent of earning management practices and the returns on the shares.
Academy of Accounting and Financial Studies Journal, 2018
This study aims to detect the existence of signs of financial failure for industrial companies li... more This study aims to detect the existence of signs of financial failure for industrial companies listed on the Qatar Stock Exchange. The study uses the Altman Model to calculate the financial failure indicators. It also measures the relationship between the financial failure score and the market value of these companies. The analysis is based on the belief that the financial reports provide information to investors which can be taken as indicators of the financial failure or success of companies. This information will affect investment decisions which, in turn, will be reflected in the share price. The study uses financial data for a sample of seven Qatari industrial companies for a period of 10 years from 2008 to 2017. The researchers find that most Qatari industrial companies do not suffer signs of financial failure. Furthermore, the regression analysis of the panel data indicates that there is a positive relationship of statistical significance between financial failure indicators ...
Academy of Accounting and Financial Studies Journal, 2018
This study investigates the relationship between earning management practices and the returns on ... more This study investigates the relationship between earning management practices and the returns on shares, in view of the fact that accountants can change the figures in financial statements through earning management practices. The research identifies the extent of this phenomenon among Qatari industrial listed companies and the relationship with the shares’ returns of these companies. It does so by using the modified Jones model for the calculation of total accruals, and discretionary and non-discretionary accruals, using financial data from a sample of seven Qatari industrial companies over a period of nine years from 2009 to 2017. By using a panel data method to test the relationship between earning management practices and returns of shares, the study reaches several conclusions, the most important of which is that industrial companies listed on the Qatar Stock Exchange do not exercise earning management practices in general, and there is no relationship between the extent of ear...
Academy of Accounting and Financial Studies Journal, 2019
This study investigates the profitability levels and the effects of certain internal variables on... more This study investigates the profitability levels and the effects of certain internal variables on these levels for commercial banks listed on the Qatari Stock Exchange. The study adopts Panel Data for a sample of eight banks over the period 2008 to 2017. The fixed-effect regression model was used to examine this sample to test the effect of equity, size, liabilities, liquidities, cash flow, investment, credit and deposits on the return on equity in the commercial banks in the Qatari context. The study concludes that there is a positive significant relationship between profitability of Qatari banks and the variables of equity, deposit and credit. However, there was no significant relationship between the profitability of Qatari banks and the variables of total assets, cash flow, liability, liquidity and investment, which means that Qatari banks depend on the core of banking business for their profitability.
This study tackles the relationship between dividend policy and market value of companies in the ... more This study tackles the relationship between dividend policy and market value of companies in the UK through three empirical models. The aim of the first model was to test the validity of the Irrelevant Theory empirically by exploring the relationship between dividend type (cash dividend, share dividend and share repurchase), earnings (EPS) and investment policy (retained earnings per share) with the market value of a company. This is achieved through the use of annual and semi-annual data for 362 companies in different UK sectors by adopting Panel Data for the period extending from 1998 to 2007 (twenty periods), where the fixed-effect (within) regression model was used to 1-7 Research methodology This research investigates three main issues in the UK context: 1) the impact of dividends policy on market value; 2) the extent to which companies follow a Residual Dividends Policy; and 3) the main factors that have to be taken into account when financial managers/directors set a company's dividends policy. This section explains the methodology employed and describes the test instruments used in the empirical analyses (Chapters Three, Four and Five).
Academy of Accounting and Financial Studies Journal, 2019
This study investigates the profitability levels and the effects of certain internal variables on... more This study investigates the profitability levels and the effects of certain internal variables on these levels for commercial banks listed on the Qatari Stock Exchange. The study adopts Panel Data for a sample of eight banks over the period 2008 to 2017. The fixed-effect regression model was used to examine this sample to test the effect of equity, size, liabilities, liquidities, cash flow, investment, credit and deposits on the return on equity in the commercial banks in the Qatari context. The study concludes that there is a positive significant relationship between profitability of Qatari banks and the variables of equity, deposit and credit. However, there was no significant relationship between the profitability of Qatari banks and the variables of total assets, cash flow, liability, liquidity and investment, which means that Qatari banks depend on the core of banking business for their profitability.
Academy of Accounting and Financial Studies Journal, 2018
This study investigates the relationship between earning management practices and the returns on ... more This study investigates the relationship between earning management practices and the returns on shares, in view of the fact that accountants can change the figures in financial statements through earning management practices. The research identifies the extent of this phenomenon among Qatari industrial listed companies and the relationship with the shares' returns of these companies. It does so by using the modified Jones model for the calculation of total accruals, and discretionary and non-discretionary accruals, using financial data from a sample of seven Qatari industrial companies over a period of nine years from 2009 to 2017. By using a panel data method to test the relationship between earning management practices and returns of shares, the study reaches several conclusions, the most important of which is that industrial companies listed on the Qatar Stock Exchange do not exercise earning management practices in general, and there is no relationship between the extent of earning management practices and the returns on the shares.
Academy of Accounting and Financial Studies Journal, 2018
This study aims to detect the existence of signs of financial failure for industrial companies li... more This study aims to detect the existence of signs of financial failure for industrial companies listed on the Qatar Stock Exchange. The study uses the Altman Model to calculate the financial failure indicators. It also measures the relationship between the financial failure score and the market value of these companies. The analysis is based on the belief that the financial reports provide information to investors which can be taken as indicators of the financial failure or success of companies. This information will affect investment decisions which, in turn, will be reflected in the share price. The study uses financial data for a sample of seven Qatari industrial companies for a period of 10 years from 2008 to 2017. The researchers find that most Qatari industrial companies do not suffer signs of financial failure. Furthermore, the regression analysis of the panel data indicates that there is a positive relationship of statistical significance between financial failure indicators ...
Academy of Accounting and Financial Studies Journal, 2018
This study investigates the relationship between earning management practices and the returns on ... more This study investigates the relationship between earning management practices and the returns on shares, in view of the fact that accountants can change the figures in financial statements through earning management practices. The research identifies the extent of this phenomenon among Qatari industrial listed companies and the relationship with the shares’ returns of these companies. It does so by using the modified Jones model for the calculation of total accruals, and discretionary and non-discretionary accruals, using financial data from a sample of seven Qatari industrial companies over a period of nine years from 2009 to 2017. By using a panel data method to test the relationship between earning management practices and returns of shares, the study reaches several conclusions, the most important of which is that industrial companies listed on the Qatar Stock Exchange do not exercise earning management practices in general, and there is no relationship between the extent of ear...
Academy of Accounting and Financial Studies Journal, 2019
This study investigates the profitability levels and the effects of certain internal variables on... more This study investigates the profitability levels and the effects of certain internal variables on these levels for commercial banks listed on the Qatari Stock Exchange. The study adopts Panel Data for a sample of eight banks over the period 2008 to 2017. The fixed-effect regression model was used to examine this sample to test the effect of equity, size, liabilities, liquidities, cash flow, investment, credit and deposits on the return on equity in the commercial banks in the Qatari context. The study concludes that there is a positive significant relationship between profitability of Qatari banks and the variables of equity, deposit and credit. However, there was no significant relationship between the profitability of Qatari banks and the variables of total assets, cash flow, liability, liquidity and investment, which means that Qatari banks depend on the core of banking business for their profitability.
This study tackles the relationship between dividend policy and market value of companies in the ... more This study tackles the relationship between dividend policy and market value of companies in the UK through three empirical models. The aim of the first model was to test the validity of the Irrelevant Theory empirically by exploring the relationship between dividend type (cash dividend, share dividend and share repurchase), earnings (EPS) and investment policy (retained earnings per share) with the market value of a company. This is achieved through the use of annual and semi-annual data for 362 companies in different UK sectors by adopting Panel Data for the period extending from 1998 to 2007 (twenty periods), where the fixed-effect (within) regression model was used to 1-7 Research methodology This research investigates three main issues in the UK context: 1) the impact of dividends policy on market value; 2) the extent to which companies follow a Residual Dividends Policy; and 3) the main factors that have to be taken into account when financial managers/directors set a company's dividends policy. This section explains the methodology employed and describes the test instruments used in the empirical analyses (Chapters Three, Four and Five).
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