Abdulwahid Ahmed Hashed Abdullah

The study examines the association between the disclosure quality and cost stickiness in the Saudi Arabian context. The influence of accounting information on the decisions of different stakeholders gives a clear idea of the importance of this accounting information and its reporting. Annual accounting reports form the final stage of the disclosure process. Moreover, the recognition of different types of costs is an important issue in cost and management accounting. Submitting quality annual reports has always been an interesting concern to different stakeholders of a company. The study sample consists of 102 companies listed on the Saudi Stock Exchange Tadawul between 2009 and 2018. The study uses pooled OLS to investigate the association between financial disclosure and cost stickiness. The relationship of financial reporting quality with the cost of goods sold is negative, positive with the sales cost, and positive and insignificant with administrative costs. The study concludes that variables related to sticky costs affect financial quality disclosures. The impact of sticky cost variables on the quality of disclosures is different due to the transition policies adopted by the Saudi Arabian economy.

It is necessary to understand the customers’ perceptions of internet banking because it helps determining the direction and patterns of intention to continue using internet banking. This could also help bank policymakers to develop appropriate strategies to increase internet banking usage. The study aims to examine the determinants of user’s intention to continue using internet banking since there have been no systematic attempts to understand this aspect, especially in the Indian context. This research suggests and tests an extended model to predict the intention to continue using internet banking in India. The suggested study model was examined using survey data from 206 internet banking users. PLS-SEM was employed for data analysis. The findings imply that the most significant determinants of intention to continue using internet banking are service quality, trust, and user satisfaction. On the other hand, the study finds that intention to continue using internet banking is not impacted by system quality and information quality.