Papers by abdullah hardan
International Journal of Economics and Finance, 2016
Two methods are used when reporting cash flows from operating activities: the direct method or th... more Two methods are used when reporting cash flows from operating activities: the direct method or the indirect method, both are acceptable from IAS with a preference of direct method. Thus, this paper examines which method of reporting the statement of cash flows provides useful information the decision makers rely on for decision making purposes. To achieve this aim, participants were selected from academic sector represented by universities professors. The study is based on the conceptual framework: qualitative characteristics of accounting information. To be useful, information must be relevant and represents faithfully what it claims to represent. In order to distinguish more useful financial information from those less useful, enhancing qualitative characteristics were examined. Results show that academic professors provide support for direct method of reporting cash flows over indirect method. The study sought to determine the effect of academic rank on these results. Evidence re...
International Journal of Business and Management, 2013
The focus of this paper is to explore the impact of activity-based costing (ABC) on telecom compa... more The focus of this paper is to explore the impact of activity-based costing (ABC) on telecom companies performance. To achieve this aim, a questionnaire survey was considered, and structured interviews with selecting staffs in management accounting and financial departments were conducted to supplement the survey data. This paper shows that ABC is appropriate for telecom companies as a service sector. The result indicated a positive relationship between applying the ABC and the telecom companies financial performance, and the needed infrastructure to implement the ABC is available in telecom companies operations, but there are obstacles prevent telecom companies to apply the ABC in their operation to control cost and optimize expenses, which requires more studies.
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Papers by abdullah hardan