Browsing by Author "Husam-Aldin N. Al-Malkawi"

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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 Effectiveness of the Universities Entrepreneurship Ecosystem in Shaping the Students’ Entrepreneurial Career Choices: Evidence from UAE Context
    (Springer Cham, 2025) Rania Gamal El Din Sheir; Husam-Aldin N. Al-Malkawi
    This study investigates the factors that influence the establishment and functioning of the university entrepreneurship ecosystem (UEE) and its impact on the student entrepreneurial career choice. This research utilises the case-study methodology to conduct an evidence-based analysis of the current theoretical framework. It aims to validate the role of its elements through empirical experience, which is gathered from semi-structured interviews with 7 respondents from three private universities in Dubai. The results shows that the business incubators programs have a greater favourable influence on student entrepreneurship compared to official courses and various tiers of networks can facilitate the flow and interchange of resources. In addition, the findings reveal that culture has a crucial role in shaping and fostering individual entrepreneurial behaviour and their clustering in the UEE. Furthermore, the UEE's creation and progress are significantly influenced by strong entrepreneurial vision and enduring commitments, particularly in terms of leadership.