Browsing by Author "Dania M. Kurdy"

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    Determinants of Adoption of Integrated Reporting in an Emerging Market: The Case of UAE
    (Springer Cham, 2025) Dania M. Kurdy; Husam-Aldin N. Al-Malkawi
    The purpose of this study is to examine the determinants of the voluntary adoption of integrated reporting in the UAE context. The study employs a sample of 34 non-financial companies listed on Abu Dhabi Stock Exchange and Dubai Financial Market. Initially, content analysis is used to assess the quality of integrated reporting and constructing an index to measure integrated reporting quality (IRQ). Then regression analysis is used to examine the relationship between IRQ and selected variables. The results show that there is a positive association between IRQ and firm size, board size, gender diversity and growth opportunity. While the IRQ is negatively related with financial leverage and profitability. The findings of the paper offer important implications for large companies with large board, gender diversity and growth opportunity to utilize integrated reporting to reduce agency problems and signal its prospects. To the best of our knowledge, this is the first empirical study to construct IR index for UAE companies and to examine the determinants of voluntary adoption of IR within the UAE context.
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    The Role of Digital Transformation in Improving Intellectual Capital: The Context of Integrated Reporting
    (Springer Cham, 2025) Dania M. Kurdy; Farzana Asad Mir
    Business operations and individual behavior have been transformed by digitalization. Businesses are expected to sustainably create value over time, while also adapting their business models to rapidly changing business environments. In order to demonstrate how knowledge management (KM) systems can direct corporate practices toward digital transformation and the adoption of digital technologies, this study explores whether integrated reporting (IR) supports the dissemination of Intellectual Capital (IC). A systematic review of the literature identified 42 peer-reviewed articles in English-language publications between 2013 and 2023. The results show that researchers have mainly concentrated on value creation, IR and IC; along with how these elements interact, and how digital transformation can potentially act as a tool to improve these existing relationships. The study highlights the importance of digital transformation in implementing IC dissemination models through KM systems, ultimately leading to improved access and utilization of intellectual capital.