Change search
Link to record
Permanent link

Direct link
Homayoun, Saeid
Publications (10 of 14) Show all publications
Homayoun, S. & Homayoun, S. (2015). Internet-based compulsory information disclosure by listed companies in Tehran stock exchange. International Business Management, 9(5), 791-797
Open this publication in new window or tab >>Internet-based compulsory information disclosure by listed companies in Tehran stock exchange
2015 (English)In: International Business Management, ISSN 1993-5250, Vol. 9, no 5, p. 791-797Article in journal (Refereed) Published
Abstract [en]

This study is aimed at investigating the effect of the industry concentration on the internet-based compulsory information disclosure with respect to the control variables of the firm size, industry, profitability and leverage and independent or non-executive independent board. Statistical population of the study is the firms accepted in Tehran Stock Market, 230 firms were selected omission during 2010-2011 period as the statistical sample and their information was investigated. In this study, the data required to test research hypotheses were collected by a field method through financial statements and notes associated with stock firms and accepted firms web site, then they were created and processed in the form of databases in excel and finally the data and research variables were analyzed using EVIEWS Software. In this study, the researcher analyzed the effect of industry concentration on the information compulsory index. The results show that the industry concentration, the firm size, profitability, leverage and the other industries except the energy and service sector have a significant effect on the compulsory information index but there is no effect for the independent or non-executive independent board.

Place, publisher, year, edition, pages
Medwell Journals, 2015
Keywords
Compulsory disclosure index, Industry concentration, Internet-based information disclosure, Profitability, Sample
National Category
Business Administration
Identifiers
urn:nbn:se:ltu:diva-102247 (URN)10.36478/ibm.2015.791.797 (DOI)2-s2.0-84938559512 (Scopus ID)
Available from: 2023-11-02 Created: 2023-11-02 Last updated: 2023-11-02Bibliographically approved
Homayoun, S. & Alizadeh, E. (2013). Project: Ethics sensitivity, ethics incentives and ethics behavior in the hospital environment.
Open this publication in new window or tab >>Project: Ethics sensitivity, ethics incentives and ethics behavior in the hospital environment
2013 (English)Other (Other (popular science, discussion, etc.))
National Category
Business Administration
Identifiers
urn:nbn:se:ltu:diva-36228 (URN)b91433aa-b6ae-4e20-a6a9-822af2aab200 (Local ID)b91433aa-b6ae-4e20-a6a9-822af2aab200 (Archive number)b91433aa-b6ae-4e20-a6a9-822af2aab200 (OAI)
Note

Status: Avslutat; Period: 03/01/2010 → 17/01/2013

Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2017-11-25Bibliographically approved
Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2013). Research opportunities for Internet corporate social responsibility disclosure (ed.). Asian Journal of Research in Business Economics and Management, 3(1), 1-20
Open this publication in new window or tab >>Research opportunities for Internet corporate social responsibility disclosure
2013 (English)In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 3, no 1, p. 1-20Article in journal (Refereed) Published
Abstract [en]

The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-13817 (URN)d1b5a1eb-d51c-451d-8e9e-3c1ca8348ff4 (Local ID)d1b5a1eb-d51c-451d-8e9e-3c1ca8348ff4 (Archive number)d1b5a1eb-d51c-451d-8e9e-3c1ca8348ff4 (OAI)
Note

Godkänd; 2013; 20121121 (saehom)

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2023-11-15Bibliographically approved
Homayoun, S., Johansson, J. & Malmström, M. (2013). The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies (ed.). Paper presented at International Conference on Economics and Finance Management : 17/11/2013 - 18/11/2013. Paper presented at International Conference on Economics and Finance Management : 17/11/2013 - 18/11/2013.
Open this publication in new window or tab >>The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies
2013 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-26795 (URN)00d109bd-b7c8-4fc4-b9e3-3a6706461268 (Local ID)00d109bd-b7c8-4fc4-b9e3-3a6706461268 (Archive number)00d109bd-b7c8-4fc4-b9e3-3a6706461268 (OAI)
Conference
International Conference on Economics and Finance Management : 17/11/2013 - 18/11/2013
Note
Godkänd; 2013; 20130925 (malinm)Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2023-09-06Bibliographically approved
Homayoun, S., Rahman, R. A. & Ghani, E. K. (2012). Internet corporate governance disclosure among Malaysian listed companies (ed.). International Journal of Management and Administrative Sciences (IJMAS), 1(5)
Open this publication in new window or tab >>Internet corporate governance disclosure among Malaysian listed companies
2012 (English)In: International Journal of Management and Administrative Sciences (IJMAS), ISSN 2225-7225, Vol. 1, no 5Article in journal (Refereed) Published
Abstract [en]

This study examines the relevance of internet in improving corporate governance practices among listed companies in Malaysia. Using 100 companies listed on the Bursa Malaysia, the results of this study indicate that there is an acceptable level of reporting for internet corporate governance. Such results indicate that more than half Malaysian companies recognise the importance of practicing good corporate governance and fully supported the recommendations of Malaysia Code of Corporate Governance (MCCG). Such results suggest that there is an acceptable level of corporate governance via the internet in Malaysia. This study suggests that an important reformation is taking place in corporate reporting disclosure via the internet. This step is inherently important to ensure that Malaysian public listed companies could compete globally in the near future. The findings in this study could promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent and credible informatio

National Category
Business Administration
Identifiers
urn:nbn:se:ltu:diva-5904 (URN)4175fce4-29e8-4658-a148-28eabeb5b175 (Local ID)4175fce4-29e8-4658-a148-28eabeb5b175 (Archive number)4175fce4-29e8-4658-a148-28eabeb5b175 (OAI)
Note

Upprättat; 2012; 20111123 (saehom)

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Homayoun, S. (2012). Internet corporate reporting disclosure and transparency (ed.). (Doctoral dissertation). Luleå: Luleå tekniska universitet
Open this publication in new window or tab >>Internet corporate reporting disclosure and transparency
2012 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. On a descriptive level, this thesis show that a considerable portion of publically listed firms have relativity high quality in their ICR disclosure, which is indicated by results showing that publically listed firms publish reasonably well-developed Internet-based reporting. In line with the Financial Accounting Standards Board, this thesis depicts characteristics of ICR disclosure practice by outlining the extent of content and presentation. As an indication of the quality of ICR, on average, the frequency of the identified items disclosed by the firms for the content of their websites was higher than for the presentation of information. One of the characteristics of presentation format is extensible business reporting language (XBRL). Consequently, the thesis also seeks to identify the important factors that drive publically listed firms to adopt of XBRL by conducting open-ended interviews. At the explanatory level, the results in this thesis indicate that among firm characteristics and the variables identified as important determinants for the disclosure of firm information in general, only profitability (proxy by return of equity) shows significant association with the extent of ICR disclosure. In addition, the thesis results show that among corporate governance mechanisms, only board size influences the ICR disclosure of firms. The thesis offers an integrated model for ICR disclosure and transparency anchored in multiple theoretical lenses and contributes to the field of corporate Internet reporting. The integrated model is based on four complementary theories: agency theory, stakeholder theory, signaling theory and legitimacy theory. Accordingly, the framework offers the potential for a rich understanding of the phenomena of internet corporate reporting disclosure practice and determinants.

Place, publisher, year, edition, pages
Luleå: Luleå tekniska universitet, 2012. p. 428
Series
Doctoral thesis / Luleå University of Technology 1 jan 1997 → …, ISSN 1402-1544
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-26260 (URN)d62af8ae-a09b-4edd-986e-60b25f065d3c (Local ID)978-91-7439-518-1 (ISBN)d62af8ae-a09b-4edd-986e-60b25f065d3c (Archive number)d62af8ae-a09b-4edd-986e-60b25f065d3c (OAI)
Public defence
2012-12-19, A1545, Luleå tekniska universitet, Luleå, 13:00
Opponent
Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2023-11-29Bibliographically approved
Homayoun, S., Rahman, R. A., Johansson, J. & Malmström, M. (2012). Internet corporate social responsibility disclosure among Malaysian listed companies (ed.). BIOINFO Financial Management, 2(1), 42-50
Open this publication in new window or tab >>Internet corporate social responsibility disclosure among Malaysian listed companies
2012 (English)In: BIOINFO Financial Management, ISSN 2250-091X, E-ISSN 2250-0928, Vol. 2, no 1, p. 42-50Article in journal (Refereed) Published
Abstract [en]

The aim of the study is to examine the type and quantity of Corporate Social Responsibility disclosure practices among a sample of 100 top companies listed on the Bursa Malaysia by Market capitalization for the financial year ended 2007. This research made use of online search for the website survey and content analysis by physical observation of the websites. The maximum raw score for corporate social responsibility obtained by the companies was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%), indicating an acceptable level of reporting for CSR. Therefore the findings in this study may promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent, credible information. The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting.

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-15551 (URN)f15bcd57-05f3-4608-80dc-abfa64bcb345 (Local ID)f15bcd57-05f3-4608-80dc-abfa64bcb345 (Archive number)f15bcd57-05f3-4608-80dc-abfa64bcb345 (OAI)
Note
Godkänd; 2012; 20111123 (saehom)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2023-09-06Bibliographically approved
Homayoun, S., Johansson, J., Malmström, M. & Rezaee, z. (2012). Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies (ed.). Asian Journal of Research in Business Economics and Management, 2(9), 1-22
Open this publication in new window or tab >>Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies
2012 (English)In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 2, no 9, p. 1-22Article in journal (Refereed) Published
Abstract [en]

The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-8394 (URN)6e7f06de-b888-40e8-838c-70e13170a358 (Local ID)6e7f06de-b888-40e8-838c-70e13170a358 (Archive number)6e7f06de-b888-40e8-838c-70e13170a358 (OAI)
Note

Validerad; 2012; 20120813 (saehom)

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2023-11-15Bibliographically approved
Homayoun, S., Rezaee, Z. & Bashiri, N. (2011). Fraud prevention strategies on different types of corporate fraud (ed.). Paper presented at Conference on fraud prevention and financial abuse : 20/12/2011 - 21/12/2011. Paper presented at Conference on fraud prevention and financial abuse : 20/12/2011 - 21/12/2011.
Open this publication in new window or tab >>Fraud prevention strategies on different types of corporate fraud
2011 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

An increase in the number of corporate scandals due to fraud indicate a pressing need for fraud to be dealt with effectively. The current study attempts to match fraud prevention strategies to specific types of fraud by incorporating the perceptions of professional practitioners and regulators actively involved in preventing fraud in private, public, government and nonprofit sectors. The study will enable them to better understand the different types of strategies needed in handling each unique category of fraud. The findings shall be beneficial for organizations that wish to develop effective fraud prevention strategies by enabling the process of matching fraud prevention strategies with different types of fraud. This study will provide prescriptive information to accounting practitioners, internal auditors, external auditors and fraud examiners ultimately enabling organizations to effectively deal with fraud and improve safeguards against fraud

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-32820 (URN)76e02c24-8d77-428b-96c5-d929689da480 (Local ID)76e02c24-8d77-428b-96c5-d929689da480 (Archive number)76e02c24-8d77-428b-96c5-d929689da480 (OAI)
Conference
Conference on fraud prevention and financial abuse : 20/12/2011 - 21/12/2011
Note
Godkänd; 2011; 20120122 (saehom)Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2017-11-25Bibliographically approved
Homayoun, S., Rahman, R. A. & Bashiri, N. (2011). Internet corporate reporting among public listed companies in Malaysia: An exploratory study (ed.). African Journal of Business Management, 5(30), 11863-11873
Open this publication in new window or tab >>Internet corporate reporting among public listed companies in Malaysia: An exploratory study
2011 (English)In: African Journal of Business Management, ISSN 1993-8233, E-ISSN 1993-8233, Vol. 5, no 30, p. 11863-11873Article in journal (Refereed) Published
Abstract [en]

This study examines the utilisation of the Internet for disseminating corporate information among 100 top companies listed on Bursa Malaysia in the year 2007. These companies were chosen based on market capitalisation and relied on website observation and content analysis. An Internet disclosure index of 61 content items was categorised into four major groups: accounting and financial information, corporate governance, corporate social responsibility (CSR), contact details of investor relations and related conveniences. In addition, 26 presentation format items categorised into two major groups: technological features and convenience and usability of website navigation support were used as benchmark. The results indicate that the highest disclosure by the companies accrued for accounting and financial information attributes. The lowest disclosures by companies accrued for technology features attributes. The results show that more than 59% of the Malaysian public listed companies published reasonably well-developed Internet-based reporting and achieved a quality score for Internet Corporate Reporting (ICR). On average, the frequency of the identified items disclosed by the companies for the content of the website was higher than for the presentation of information. Among the six categories identified, technological features theme was considered as a critical part that needs attention from the Malaysian companies. The results also show that most companies provided their full annual reports using Portable Document Format (PDF). However, none of the companies adopt Extensible Business Reporting Language (XBRL) format. Therefore, Malaysian companies are urged to seize more opportunities provided by the Internet technology in preparing their ICR.

Identifiers
urn:nbn:se:ltu:diva-5744 (URN)10.5897/AJBM10.1406 (DOI)000297665400013 ()3ec64686-8815-425c-a3f1-9ca921c65201 (Local ID)3ec64686-8815-425c-a3f1-9ca921c65201 (Archive number)3ec64686-8815-425c-a3f1-9ca921c65201 (OAI)
Note
Upprättat; 2011; 20110726 (saehom)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2023-05-08Bibliographically approved
Organisations

Search in DiVA

Show all publications