Shaniz Khan

Research

• Attitude Towards Financial Performance Measures
  This study investigates the ability to control cost and its effects on forming attitudes towards financial performance measures. Also covered in this paper is how the relationship is influenced by an individual’s accounting knowledge. The results show their perception on the ability to control cost was positively associated with their attitude towards financial performance measures. In addition, the managers’ accounting knowledge seems to have an impact on the relationship.

• Intellectual Capital and its Effect on the Relevance of the Balance Sheet
  The purpose of this study is to determine the impact of Intellectual Capital on the relevance of the balance sheet for corporations. It represents an attempt to integrate previously fragmented literature on Intellectual Capital to a single framework. Further, this study also provides an empirical examination of the main and integrative roles of Intellectual Capital components on the relevance of the balance sheet. Results from the study have demonstrated that Intellectual Capital has both significant main and interactive effects on the relevance of the balance sheet. The results of this study are important as they show that Intellectual Capital is an organizational asset that should be measured and reported in the organizational balance sheet. Organizations that fail to disclose it will find their balance sheets no longer relevant to corporate functions. Thus, it is hoped that this study can provide some insights for future research and help relevant parties with disclosure practices for their balance sheet.

Honors/Awards

• 1992 Dean's List Award

Contact Details

Address:   Faculty of Business
                   Department of Business Administrtation
                   P.O. BOX: 38772
                   ALHOSN University,
                   Abu Dhabi, UAE

Phone:      +9712 407 0500     Ext.        :  523
Fax     :      +9712 407 0599     Email     :  

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