Unveiling the Stories Behind Technologies
Measurement, Determinants, and Consequences
This book can be opened with
Note on our eBooks and Audiobooks: you can read our eBooks (ePUB or PDF) and listen to audiobooks on the free Emerald Books app on iOS, Android, and desktop. Or read and listen on Emerald's online reader (ePUB eBooks and audiobooks only). To purchase a digital book you will need to create an account if you don’t already have one. After purchasing you will receive instructions on how to get started.
- Description
- Contents
- About
Organizations, big and small, are required to report on a number of facets of their business, from profits to their carbon footprint. This edited volume examines the corporate reporting of technological strategies, propelled by the move to Industry 4.0 and 5.0, digital transformation, and the adoption of emerging technologies.
Unveiling the Stories Behind Technologies: Measurement, Determinants, and Consequences examines different dimensions of corporate narrative reporting in the digital era with a particular focus on technology-related disclosure measurements, the factors driving such disclosures, and their effects on companies and stakeholders. It covers a range of methods for measuring disclosures related to technologies in financial and non-financial companies. These methods include but are not limited to the use of disclosure indices, manual and automated content analysis, and the application of artificial intelligence for precise measurement of corporate technology disclosures. Additionally, this book explores the role of storytelling in conveying the adoption and impact of technologies.
This book examines the technological, firm-specific, governance, and country-specific factors influencing disclosure levels across various financial and non-financial sectors. It evaluates the benefits of increased technology-related disclosures, offering policymakers insights into their broader implications—such as impacts on corporate performance, firm value, cost of capital, investment decisions and efficiency, cash holdings, trade credit, credit ratings, and corporate dividend policies.
Part I. Technologies, Narrative Disclosure Practice
- Chapter 1. Technological Change, Their Role in Narrative Disclosure and Accounting Ethics in Light of International Requirements: A Comparative Study between Iraq and Selected Countries; Ghazi Maan Faisal and Saba Kareem Abbood
- Chapter 2. The Interplay of Upper Echelon and Signaling Theories to Uncover the Determinants of Technology-Based Corporate Narrative Disclosures; Shahid Latif, Sinan Zuhair Mohammed Jameel, Maher A. Al-Shmam, Ali Malallah Al-Sendy, and Hosam Alden Riyadh
- Chapter 3. Analyzing the Impact of Narrative IT Disclosure on Financial Performance: A Case Study of Orascom Construction; Nermin Nour El-din Farghaly
- Chapter 4. Exploring Digitalization Disclosure in the Banking Sector: A Case Study of the Commercial International Bank (CIB); Heba Saad Hassan Elawadly
- Chapter 5. From Pitch to Profit: Digital Transformation Disclosure in Manchester United’s 2024 Financial Case; Osama Hussainey
- Part II. Emerging Technologies and Performance Consequences
- Chapter 6. Impact of Digitalization Strategies on Banking Performance and Customer Satisfaction: Evidence from Tunisian Banks; Hayet Soltani and Maher Abida
- Chapter 7. The Impact of the Use of Artificial Intelligence Techniques on Cost Systems in Jordanian Industrial Companies; Dorsaf Ben Aissia and Mamoon Kareem
- Chapter 8. Artificial Intelligence (AI): Revolutionizing Cybersecurity in the Digital Age; Hana Tharwat, Samah Tarek Hafez, Ibrahim Elsayed Elgohary, and Ahmed Hassanein
- Chapter 9. Anomaly Detection in Bitcoin Fees Using Machine Learning; Amal Ben Abdallah
- Chapter 10. AI-Blockchain Synergy for Secure Health Monitoring: A Pathway Towards Achievement of SDG 3; Jyoti Ghangas, Monomita Nandy, and Gurnam Selvarajah
Khaled Hussainey is a Professor of Accounting at Bangor University. He has over 25 years of teaching experience across undergraduate and postgraduate levels. He has a growing research reputation in the field of accounting, and his research interests focus on corporate narrative reporting.