Saudi Universities Theses & Dissertations
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Item Restricted The Impact of XBRL on the Level of Information Asymmetry in the Saudi Stock Market(Saudi Digital Library, 2021) Alsheail, Reef Mohammad; Alsalman, Ahmad MohammadThis research aims to examine whether XBRL adoption reduces the level of information asymmetry in the Saudi stock market. This research used the bid-ask spread as proxy before and after a period of adoption of XBRL to measure the level of information asymmetry. The data was analyzed using paired t-tests and multiple regression analysis. The methods have been used by 71 listed companies on the Saudi Stock Market (Tadawul). The study compares companies' data between two periods marked by the adoption of XBRL. The first period is before XBRL adoption, and it begins from April 2015 ending in January 2016. The second period is after the adoption of the XBRL, which lasts from April 2016 to January 2017. The results show that XBRL adoption has an insignificant impact on the level of information asymmetry, due to two main reasons. The first is the lack of skills required to apply the XBRL language in companies. The second reason is the weakness of the obvious efforts of the accounting institutions and organizations in Saudi Arabia. Our evidence could potentially assist the Capital Market Authority and other accounting authorities in Saudi Arabia to assess and increase their effort to introduce the benefits of XBRL and help the companies to improve the necessary skills for the application of XBRL.32 0Item Restricted Role of Faculty Members on the Performance of Saudi Universities(Saudi Digital Library, 2018) Alasqah, Wejdan Aamer Abdullah; Khawaja, Muhammad JunaidThe faculty in the universities is responsible for teaching and scientific research which are a cornerstone of the sustainable development process that most societies seek to achieve. The methodology is the quantitative research which used the random simple sample. The data has been collected by questionnaire that was distributed electronically to the faculty members of the Saudi public universities. After completing 121 responses, which are sufficient to study the variables and test hypotheses, the data were entered into the SPSS software. Then, the analysis was performed through descriptive analysis, correlation analysis, multiple regression analysis and factor Analysis. Accordingly, the null hypothesis is rejected which state that: there is no relation between faculty members and the performance of Saudi university. The variables as knowledge sharing between faculty members, diversity among faculty, the organizational commitment of faculty, and the use of HRMIS to facilitate faculty work have sufficient correlation. Also, the knowledge sharing, organizational commitment and diversity are more important factors to university when they enhance their performance through faculty. Conversely, the low value of Pearson correlation suggest that the women empowerment and adoption of human resources management information systems are impact less in the performance of university.30 0