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Ibrahim Elsiddig Ahmed Ibrahim
- Professor, Head of Accounting Department
- Ext: 6523
Dr. Ibrahim Elsiddig Ahmed Ibrahim is a Professor at Ajman University since May 2022. He holds a Ph.D. in Accounting & Finance from the University of Khartoum (2003). With over two decades of experience, he has served as Associate Professor and Assistant Professor at Ajman University and Al Ghurair University, Dubai. Dr. Ibrahim’s research focuses on financial analysis, performance, risk analysis, corporate governance, and intellectual capital measurement.
Education
- B.Sc. (Hons), Accounting & Financial Management, 1993, University of Khartoum, Sudan.
- M.Sc. in Accounting & Finance, 1996, Gezira University, Sudan.
- Ph.D., Accounting & Finance, 2003, University of Khartoum, Sudan.
B.Sc. (Hons), Accounting & Financial Management, 1993, University of Khartoum, Sudan.
M.Sc. in Accounting & Finance, 1996, Gezira University, Sudan.
Ph.D., Accounting & Finance, 2003, University of Khartoum, Sudan.
Experience
- Professor, Ajman University, May 2022 - Present.
- Associate Professor, Ajman University, July 2016 - April 2022.
- Associate professor, Al Ghurair University, Dubai, UAE, September 2014 - July 2016.
- Assistant professor, Al Ghurair University, Dubai, 2008 - 2014.
- Assistant Professor, Ajman University, UAE, 2003 - 2008.
- Lecturer, Ajman University, Al Ain, UAE, 2001 - 2003.
- Lecturer, University of Khartoum, Sudan, 1996 - 2001.
- Head of Accounting Department, 2017 - Present.
Professor, Ajman University, May 2022 - Present.
Associate Professor, Ajman University, July 2016 - April 2022.
Associate professor, Al Ghurair University, Dubai, UAE, September 2014 - July 2016.
Assistant professor, Al Ghurair University, Dubai, 2008 - 2014.
Assistant Professor, Ajman University, UAE, 2003 - 2008.
Lecturer, Ajman University, Al Ain, UAE, 2001 - 2003.
Lecturer, University of Khartoum, Sudan, 1996 - 2001.
Head of Accounting Department, 2017 - Present.
Teaching Area
- Accounting & Finance Courses.
- Accounting & Finance.
Accounting & Finance Courses.
Accounting & Finance.
Research
- Financial Analysis, Financial Reporting, Financial Performance, Risk Analysis, Financial Prediction, and Intellectual Capital Measurement.
- Financial Disclosure and Corporate Governance.
Financial Analysis, Financial Reporting, Financial Performance, Risk Analysis, Financial Prediction, and Intellectual Capital Measurement.
Financial Disclosure and Corporate Governance.
Publications
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Ibrahim E. Ahmed; The Impact of Corporate Governance on Islamic Banking Performance: The Case of UAE Islamic Banks; Journal of Banking & Finance, Thomson Reuters, Volume Sept. 2017, Issue 9. (online ISSN: 0378-4266) www.ijmrnd.com/journal/journal-of-banking-and-finance/
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• Ibrahim E. Ahmed and Suja S. Thomas; Assessing Interest Rate Risk Using Income Gap; EPRA International Journal of Economic and Business Review; Vol. 3, Issue 2, November 2015, pp 5 – 12.
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• Ibrahim E. Ahmed; Liquidity, Profitability and the Dividends Payout Policy; World Review of Business Research; Volume 5, No. 2. April 2015 Issue. Pp. 73 – 85.
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• Ibrahim E. Ahmed, Factors Determining the Selection of Capital Budgeting Techniques"; Journal of Finance and Investment Analysis; ISSN: 2241-0996 (Online version) 2241-0988 (Print version), Vol. 2, Issue 2; 2013.
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• Ibrahim E. Ahmed, and Tareq Gebba; The performance of privatized financial institutions; Journal of Applied Finance and Banking; ISSN: 1792-6599 (Online version) 1792-6580 (Print version), Vol.3, Issue 4; 2013.
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• Ibrahim E. Ahmed, The Contents of Social Disclosure: A Survey of the UAE Islamic Banks’ Reports; Khartoum University Journal of Management Studies; Vol. 5, No. 1, 2012.
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• Ibrahim E. Ahmed, Capital Expenditure in the UAE Manufacturing Sector: An Empirical Study; Al Ghurair University Journal of Management; Vol. 1, Issue 1, Spring 2009.
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• Ibrahim E. Ahmed; (2007); “The Usefulness of annual reports: Investors’ Perception”; Taiwan Business Review, No. 4, Vol. 3, 2007.
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• Ibrahim EL Siddig Ahmed & Mohamed Gamal Aboelmaged, Adoption of Supply Chain Sustainability in Developing Countries: An Empirical Investigation. A book Chapter: Chapter 20 of Handbook of Research on Business Ethics and Corporate Responsibilities. Published 2015 by IGI Global.
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• Sayed Abbas and Ibrahim Elsiddig; Banking Management: Models Analysis and Applications; A Book published by Sudan Currency Printing Company (Arabic); 2008.
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• Suja Sarah Thomas and Ibrahim Elsiddig Ahmed; An Empirical Analysis of the Voluntary Disclosure Practices of United Arab Emirates Listed Companies in an International Financial Reporting Standards Environment; Journal of Advanced Research in Management; ASERS Publishing, Vol 9 No 1 (2018): JARM Volume IX Issue 1(17) Summer 2018, DOI: https://doi.org/10.14505//jarm.v9.1(17).02
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• Ibrahim E. Ahmed; Bridging the Gap between Governmental Accounting Education and Practice, Accounting; Vol.5, No. 1, 2019, PP 21-30, www.growingscience.com.
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• Ahmed, I. E. (2020). The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector. International Journal of Financial Studies, 8 (2), 1-16, doi: https://doi.org/10.3390/ijfs8020030.
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• Ibrahim E. Ahmed & Riyadh Mehdi. (2020). Predicting the Value of Intellectual Capital: A Performance Contribution Model Based on Neural Networks. Int. J. of Intellectual Property Management, Vol 10, issue. doi: https://doi.org/10.1504/IJIPM.2020.10032649.
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• Ibrahim E. Ahmed (2021). Disclosure of Human Capital: The Case of the GCC Banking Sector. International Journal of Human Capital and Information Technology Professionals, ISSN: 1947-3478, Vol 12, issue 1, Article 3. PP:33-50. DOI: DOI: https://doi.org/10.4018/IJHCITP.2021010103.
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• Sayed Abbas, Ibrahim E. Ahmed, and Kiran Zafar. (2021). Banking Behavior Towards Small Business Financing in the UAE: Supply Side Assessment Based on Importance Performance Map Analysis. Academy of Accounting and Financial Studies Journal, Volume 25, Issue 1, 2021, 1528-2635-25-1-652
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• Ahmed, S. A. & Ahmed, I. E. (2021). The Financial Profile of Small Business: Experience Derived from The Middle East and North Africa (MENA) Region. International Journal of Arts and Commerce, 10 (1), 55-71
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• Elfadil A. Mohamed1, Ibrahim Elsiddig Ahmed, Riyadh Mehdi, Hanan Hussain. (2021). Impact of corporate performance on stock price predictions in the UAE markets: Neuro-fuzzy model. Intelligent Systems in Accounting, Finance and Management; 2021;1–20. DOI: https://doi.org/10.1002/isaf.1484
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• Ibrahim E. Ahmed and Ariba Sabah (2021). The Determinants of Capital Structure of the GCC Oil and Gas Companies. International Journal of Energy Economics and Policy, 2021, 11(2), 30-39. DOI: https://doi.org/10.32479/ijeep.10570.
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The Impact of Credit Risk Management on the Financial Performance of Banking Sector in Sudan
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Journal• Khalid, A., Hassan, W., Ibrahim, N., Ahmed, I., & Sarea, A., The Impact of Credit Risk Management on the Financial Performance of Banking Sector in Sudan, Academy of Accounting and Financial Studies Journal, Vol: 25, pp.1 - 11, Dec 2021, doi: https://doi.org/1528-2635-25-S3-34
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JournalIbrahim Elsiddig Ahmed, The Performance Contribution Model, Journal of the Knowledge Economy, Vol: 13, Feb 2022, doi: https://doi.org/10.1007/S13132-022-00942-X
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Journal• Thomas, S.S., Bansal, M. and Ahmed, I.E., Investigating the disclosure compliance of Basel III in emerging markets: a comparative study between UAE and Indian banks, Journal of Financial Regulation and Compliance, Aug 2022, doi: https://doi.org/10.1108/JFRC-02-2022-0018.
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JournalSayed Abbas Ahmed1 Omer Ahmed Sayed2+ Ibrahim Elsiddig Ahmed3, The bank lending behavior: Do non-performing loans matter? Evidence from the top-ten banks in the Arab world, Asian Development Policy Review, Mar 2024, doi: DOI: 10.55493/5008.v12i2.4997
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JournalIbrahim Elsiddig Ahmed1 · Riyadh Mehdi2 · Elfadil A. Mohamed2, The role of artificial intelligence in developing a banking risk index: an application of Adaptive Neural Network‑Based Fuzzy Inference System (ANFIS), Artificial Intelligence Review, Apr 2023, doi: https://doi.org/10.1007/s10462-023-10473-9
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JournalSuja sara, Ibrahim Elsiddig, Manish bansal, Investigating the disclosure compliance of Basel III in emerging markets: a comparative study between UAE and Indian banks, Journal of Financial regulations and Compliance, Sep 2022, doi: DOI 10.1108/JFRC-02-2022-0018
Ibrahim E. Ahmed; The Impact of Corporate Governance on Islamic Banking Performance: The Case of UAE Islamic Banks; Journal of Banking & Finance, Thomson Reuters, Volume Sept. 2017, Issue 9. (online ISSN: 0378-4266) www.ijmrnd.com/journal/journal-of-banking-and-finance/
• Ibrahim E. Ahmed and Suja S. Thomas; Assessing Interest Rate Risk Using Income Gap; EPRA International Journal of Economic and Business Review; Vol. 3, Issue 2, November 2015, pp 5 – 12.
• Ibrahim E. Ahmed; Liquidity, Profitability and the Dividends Payout Policy; World Review of Business Research; Volume 5, No. 2. April 2015 Issue. Pp. 73 – 85.
• Ibrahim E. Ahmed, Factors Determining the Selection of Capital Budgeting Techniques"; Journal of Finance and Investment Analysis; ISSN: 2241-0996 (Online version) 2241-0988 (Print version), Vol. 2, Issue 2; 2013.
• Ibrahim E. Ahmed, and Tareq Gebba; The performance of privatized financial institutions; Journal of Applied Finance and Banking; ISSN: 1792-6599 (Online version) 1792-6580 (Print version), Vol.3, Issue 4; 2013.
• Ibrahim E. Ahmed, The Contents of Social Disclosure: A Survey of the UAE Islamic Banks’ Reports; Khartoum University Journal of Management Studies; Vol. 5, No. 1, 2012.
• Ibrahim E. Ahmed, Capital Expenditure in the UAE Manufacturing Sector: An Empirical Study; Al Ghurair University Journal of Management; Vol. 1, Issue 1, Spring 2009.
• Ibrahim E. Ahmed; (2007); “The Usefulness of annual reports: Investors’ Perception”; Taiwan Business Review, No. 4, Vol. 3, 2007.
• Ibrahim EL Siddig Ahmed & Mohamed Gamal Aboelmaged, Adoption of Supply Chain Sustainability in Developing Countries: An Empirical Investigation. A book Chapter: Chapter 20 of Handbook of Research on Business Ethics and Corporate Responsibilities. Published 2015 by IGI Global.
• Sayed Abbas and Ibrahim Elsiddig; Banking Management: Models Analysis and Applications; A Book published by Sudan Currency Printing Company (Arabic); 2008.
• Suja Sarah Thomas and Ibrahim Elsiddig Ahmed; An Empirical Analysis of the Voluntary Disclosure Practices of United Arab Emirates Listed Companies in an International Financial Reporting Standards Environment; Journal of Advanced Research in Management; ASERS Publishing, Vol 9 No 1 (2018): JARM Volume IX Issue 1(17) Summer 2018, DOI: https://doi.org/10.14505//jarm.v9.1(17).02
• Ibrahim E. Ahmed; Bridging the Gap between Governmental Accounting Education and Practice, Accounting; Vol.5, No. 1, 2019, PP 21-30, www.growingscience.com.
• Ahmed, I. E. (2020). The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector. International Journal of Financial Studies, 8 (2), 1-16, doi: https://doi.org/10.3390/ijfs8020030.
• Ibrahim E. Ahmed & Riyadh Mehdi. (2020). Predicting the Value of Intellectual Capital: A Performance Contribution Model Based on Neural Networks. Int. J. of Intellectual Property Management, Vol 10, issue. doi: https://doi.org/10.1504/IJIPM.2020.10032649.
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About the journal
• Ibrahim E. Ahmed (2021). Disclosure of Human Capital: The Case of the GCC Banking Sector. International Journal of Human Capital and Information Technology Professionals, ISSN: 1947-3478, Vol 12, issue 1, Article 3. PP:33-50. DOI: DOI: https://doi.org/10.4018/IJHCITP.2021010103.
• Sayed Abbas, Ibrahim E. Ahmed, and Kiran Zafar. (2021). Banking Behavior Towards Small Business Financing in the UAE: Supply Side Assessment Based on Importance Performance Map Analysis. Academy of Accounting and Financial Studies Journal, Volume 25, Issue 1, 2021, 1528-2635-25-1-652
• Ahmed, S. A. & Ahmed, I. E. (2021). The Financial Profile of Small Business: Experience Derived from The Middle East and North Africa (MENA) Region. International Journal of Arts and Commerce, 10 (1), 55-71
• Elfadil A. Mohamed1, Ibrahim Elsiddig Ahmed, Riyadh Mehdi, Hanan Hussain. (2021). Impact of corporate performance on stock price predictions in the UAE markets: Neuro-fuzzy model. Intelligent Systems in Accounting, Finance and Management; 2021;1–20. DOI: https://doi.org/10.1002/isaf.1484
• Ibrahim E. Ahmed and Ariba Sabah (2021). The Determinants of Capital Structure of the GCC Oil and Gas Companies. International Journal of Energy Economics and Policy, 2021, 11(2), 30-39. DOI: https://doi.org/10.32479/ijeep.10570.
The Impact of Credit Risk Management on the Financial Performance of Banking Sector in Sudan
Purpose: This study’s objective is to examine credit risk management's effect on the financial performance of the Sudanese banking sector. Design/Methodology/Approach: Every bank’s financial report for a 10-year period, from 2006 to 2015 had been employed for the study. To estimate the model, the panel regression method was used. For performance indicators, ROE (Return on Equity) was used. Meanwhile, for credit risk management indicators, NPL (Non-Performing Loans) and CAR (Capital Adequacy Ratio) were utilized. Findings: The results showed that the profitability of Sudanese banks is significantly influenced by credit risk management. The evidence shows that 57% of profitability in banks is affected by the change in capital adequacy ratio and non-performing loans. The study also shows there is a positive relationship between the banks’ financial performance and capital adequacy ratio, but the correlation is not significant. Furthermore, the correlation between the banks’ financial performance and non-performing loans is significant but negative. Practical Implications: The percentage of the impact of NPL (non-performing loans) and CAR (capital adequacy ratio) on the banks’ financial performance is 57%; which means the profitability of banks is impacted by the changes in NPL and CAR. Originality/Value: This study helps filling the aperture in the empirical evidence of how credit risk management impacts the bank’s financial performance process in Sudan.
About the journal
• Khalid, A., Hassan, W., Ibrahim, N., Ahmed, I., & Sarea, A., The Impact of Credit Risk Management on the Financial Performance of Banking Sector in Sudan, Academy of Accounting and Financial Studies Journal, Vol: 25, pp.1 - 11, Dec 2021, doi: https://doi.org/1528-2635-25-S3-34
Purpose: This study’s objective is to examine the credit risk management's effect on the financial performance of the Sudanese banking sector. Design/Methodology/Approach: Every bank’s financial reports for a 10-year period, from 2006 to 2015 been employed for the study. To estimate the model, the panel regression method was used. For performance indicators, ROE (Return on Equity) was used. Meanwhile, for credit risk management indicators, NPL (Non-Performing Loans) and CAR (Capital Adequacy Ratio) were utilized. Findings: The results showed that credit risk management significantly influences the profitability of Sudanese banks. The evidence shows that 57% of profitability in banks is affected by the change in capital adequacy ratio and non-performing loans. The study also shows there is a positive relationship between the banks’ financial performance and capital adequacy ratio, but the correlation is not significant. Furthermore, the correlation between the banks’ financial performance and non-performing loans is significant but negative. Practical Implications: The percentage of the impact of NPL (non-performing loans) and CAR (capital adequacy ratio) on the banks’ financial performance is 57%; which means the profitability of banks is impacted by the changes in NPL and CAR. Originality/Value: This study helps fill the aperture in the empirical evidence of how credit risk management impacts the bank’s financial performance process in Sudan.
About the journal
Ibrahim Elsiddig Ahmed, The Performance Contribution Model, Journal of the Knowledge Economy, Vol: 13, Feb 2022, doi: https://doi.org/10.1007/S13132-022-00942-X
This study aims to suggest a measurement of intellectual capital (IC) based on its contribution to generating additional returns that result from efficient and effective use of investments in IC as compared to the investment in other assets. The study develops a derivative model composed of 17 equations to measure the value of IC through the contribution approach measured by the participation of IC in generating revenues (Eq. 16) and explains how additional investment in IC will lead to additional earnings. The study constructs a relationship between the value of the investment in IC and its effectiveness in generating revenues and profits of the firm. It also considers the size and leverage as control variables to reduce the impact of exogenous factors. To investigate the contribution of IC, the study analyzed the financial data of all 21 UAE national banks over a 5-year period (2015–2019). The model determines the optimal investment in IC that results in the maximum value of profits of a bank. The main findings of the study are a significant positive relationship between the IC contribution and investment in IC (0.498), IC contribution, and earnings (0.219); IC contribution has a significant negative relationship with the bank size (−0.238); and a significant positive relationship between the increase in earnings and an increase in investment in IC (0.171). The model adds a new body of knowledge to the literature and helps practitioners to assess the contribution of the IC and optimal investment in IC. The model measures IC based on the bank’s annual performance. In the future, research may be extended to other sectors and contexts. Keywords Intellectual capital · IC performance approach · IC derivative model ·
About the journal
• Thomas, S.S., Bansal, M. and Ahmed, I.E., Investigating the disclosure compliance of Basel III in emerging markets: a comparative study between UAE and Indian banks, Journal of Financial Regulation and Compliance, Aug 2022, doi: https://doi.org/10.1108/JFRC-02-2022-0018.
Purpose – This study aims at investigating banks’ compliance with the disclosure requirements of Basel III in two emerging market economies, namely, the United Arab Emirates (UAE) and India. This study also examines the impact of economic factors on the extent of disclosures. Design/methodology/approach – The authors compare the Basel disclosure practices between UAE and Indian listed banks and have used panel data regression models to investigate the compliance and level of reporting based on three market variables, namely, size, leverage, and profitability of listed banks. Findings – After examining Basel reporting for each of the three categories of independent factors, size was found to be the predominant factor influencing the Basel disclosures, followed by profitability and degree of financial leverage. It is prudent for all the banks irrespective of size to capitalize on themselves with an intent to tide over the frequent economic crises and prevent every economic crisis from becoming a full-blown financial crisis. Practical implications – The findings suggest that there is an urgent need for a high level of concerted action in the context of listed banks in the selected emerging market nations to direct more resources to ensure full compliance with Basel III. The findings inform practitioners in emerging countries of compliance and plan expanded future applications. Investors should consider the BASEL compliance level of Banks before parking their funds in the bank’s stocks. The banks having a higher degree of compliance are expected to be safer than their counterparts having lower Basel compliance. Originality/value – Many previous studies have examined the implementation of Basel III in general. This study is specific in assessing compliance with disclosure requirements as prescribed by Pillar III of the Basel norms. To the best of the authors’ knowledge, this is the first research to compare market discipline in emerging markets. Existing studies have either assessed the level of compliance in one individual or similar types of markets. However, this study made a pioneering attempt to compare two different countries in the same category (emerging markets).
About the journal
Sayed Abbas Ahmed1 Omer Ahmed Sayed2+ Ibrahim Elsiddig Ahmed3, The bank lending behavior: Do non-performing loans matter? Evidence from the top-ten banks in the Arab world, Asian Development Policy Review, Mar 2024, doi: DOI: 10.55493/5008.v12i2.4997
This essay examines the third increase in non-performing loans (NPLs) in the Arab World, which the COVID-19 epidemic may have contributed to. This increase follows two previous waves that occurred in 1990 and after 2008. The primary aim is to analyze bank lending behavior, particularly examining the influence of firm-specific determinants on banks' lending activities and the impact of NPLs on this behavior. Utilizing secondary data from 2016 to 2020, this research focuses on the top ten national banks in the Arab region. The methodology incorporates panel data derived from audited financial statements and employs OLS regression (Pooled) for analysis. The findings reveal a significant negative impact of NPLs and capital adequacy ratios on bank lending behavior, while bank size and deposit growth positively influence lending activities. Additionally, the study notes an insignificant relationship between profitability, equity as a percentage of total assets, and lending behavior. These results provide practical insights for banking sector decision-makers, emphasizing the management of NPLs through maintaining adequate capital, enhancing deposits, and increasing bank assets. From a social perspective, the study suggests that banks should prioritize lending to investors likely to fulfil their obligations, potentially limiting credit availability for smaller entities and individuals without guarantees. This approach aims to mitigate the risks associated with NPLs. This work's originality lies in its concentration on a condensed sample that accounts for more than 70% of the banking resources in the Arab region, making it a significant contribution to applied research in this area that stands out for its reliance on pre-existing data.
About the journal
Ibrahim Elsiddig Ahmed1 · Riyadh Mehdi2 · Elfadil A. Mohamed2, The role of artificial intelligence in developing a banking risk index: an application of Adaptive Neural Network‑Based Fuzzy Inference System (ANFIS), Artificial Intelligence Review, Apr 2023, doi: https://doi.org/10.1007/s10462-023-10473-9
Banking risk measurement and management remain one of many challenges for managers and policymakers. This study contributes to the banking literature and practice in two ways by (a) proposing a risk ranking index based on the Mahalanobis Distance (MD) between a multidimensional point representing a bank’s risk measures and the corresponding critical ratios set by the banking authorities and (b) determining the relative importance of a bank’s risk ratios in affecting its financial standing using an Adaptive Neuro-Fuzzy Inference System. In this study, ten financial ratios representing five risk areas were considered, namely: Capital Adequacy, Credit, Liquidity, Earning Quality, and Operational risk. Data from 45 Gulf banks for the period 2016–2020 was used to develop the model. Our findings indicate that a bank is in a sound risk position at the 99%, 95%, and 90% confidence level if its Mahalanobis distance exceeds 4.82, 4.28, and 4.0, respectively. The maximum distance computed for the banks in this study was 9.31; only five out of the forty-five banks were below the 4.82 and one below the 4.28 and 4.0 thresholds at 3.96. Sensitivity analysis of the risks indicated that the Net Interest Margin is the most significant factor in explaining variations in a bank’s risk position, followed by Capital Adequacy Ratio, Common Equity Tier1, and Tier1 Equity in order. The remaining financial ratios: Non-Performing Loans, Equity Leverage, Cost Income Ratio, Loans to Total Assets, and Loans to Deposits have the least influence in the order given; the Provisional Loans Ratio appears to have no influence.
About the journal
Suja sara, Ibrahim Elsiddig, Manish bansal, Investigating the disclosure compliance of Basel III in emerging markets: a comparative study between UAE and Indian banks, Journal of Financial regulations and Compliance, Sep 2022, doi: DOI 10.1108/JFRC-02-2022-0018
Purpose – This study aims at investigating banks’ compliance with the disclosure requirements of Basel III in two emerging market economies, namely, the United Arab Emirates (UAE) and India. This study also examines the impact of economic factors on the extent of disclosures. Design/methodology/approach – The authors compare the Basel disclosure practices between UAE and Indian listed banks and have used panel data regression models to investigate the compliance and level of reporting based on three market variables, namely, size, leverage and profitability of listed banks. Findings – After examining Basel reporting for each of three categories of independent factors, size was found to be the predominant factor influencing the Basel disclosures, followed by profitability and degree of financial leverage. It is prudent for all the banks irrespective of size to capitalize on themselves with an intent to tide over the frequent economic crises and prevent every economic crisis from becoming a full-blown financial crisis. Practical implications – The findings suggest that there is an urgent need for a high level of concerted action in the context of listed banks in the selected emerging market nations to direct more resources to ensure full compliance with Basel III. The findings inform practitioners in emerging countries of compliance and plan expanded future applications. Investors should consider the BASEL compliance level of Banks before parking their funds in the bank’s stocks. The banks having a higher degree of compliance are expected to be safer than their counterparts having lower Basel compliance. Originality/value – Many previous studies have examined the implementation of Basel III in general. This study is specific in assessing the compliance with disclosure requirements as prescribed by Pillar III of the Basel norms. To the best of the authors’ knowledge, this is the first research to compare market discipline in emerging markets. Existing studies have either assessed the level of compliance in one individual or similar types of markets. However, this study made a pioneering attempt to compare two different countries in the same category (emerging markets).
About the journal
Conference Presentation
- Noura AlDarmaki, Noura Almansouri, Elfadil A. Mohamed, Ibrahim Elsiddig Ahmed, Nazar Zaki; Prediction of the Closing Price in the Dubai Financial Market: A Data Mining Approach; 2016, 3rd MEC International Conference on Big Data and Smart City (ICBDSC). https://ieeexplore.ieee.org/xpl/conhome/7457420/proceeding
- Suja S. and Ibrahim E. Ahmed; Narrative Reporting: An Examination of the Consistency of Practices of UAE Listed Companies with IFRS; 18th. EBES Conference – American University of Sharjah (AUS), UAE, January 8-10, 2016.
- Ibrahim E. Ahmed; Investigating the Gap between Governmental Accounting Theory and Practice; Annual Spain Business Research Conference, Barcelona; Research for Change, 14-15 September, 2015.
- Ibrahim E. Ahmed and Suja S. Thomas; Interest Rate Risk Measurement and Management: An Application of Income Gap; International Business Conference (IBC 2015); Ajman; UAE.
- Sayed Abbas & Ibrahim E. Ahmed; The Financial Profile of Small Business: The Experience of the MENA; Presented July 2014 at Cambridge Business & Economics Conference (CBEC), Cambridge University, UK.
- Ibrahim E. Ahmed; “The Impact of Liquidity on the Dividends Policy” 26th International Business Research Conference; 7-8 April, 2014; Conference Proceeding, Imperial College, London.
- Ibrahim E. Ahmed, Analytical Assessment of Internal Control: The Case of UAE Banking Sector; First International Conference on Emerging Research Paradigms in Business and Social Sciences, Middlesex University, November 2011.
- Ibrahim E. Ahmed; “A survey of capital budgeting techniques in UAE”; International Conference on Business and Technology, Dubai, March 2008.
- Ibrahim E. Ahmed & Sayed A. Ahmed (2007); “Are UAE Islamic Banks Adequately Capitalized?” Directions II Conference, Kuwait University, Kuwait, January 2007, Conference Proceeding.
- Ibrahim E. Ahmed & Srinivas Inguva (2005); “Management Accounting Techniques in UAE Banks”; International Conference of Finance, Economics & Management, Yasar University, Turkey, Conference Proceeding.
- Ibrahim E. Ahmed (2004); “Prediction of Failure in Islamic and Conventional Banks”; Conference of Islam and Accounting, International Islamic University, Malaysia (2004).
Noura AlDarmaki, Noura Almansouri, Elfadil A. Mohamed, Ibrahim Elsiddig Ahmed, Nazar Zaki; Prediction of the Closing Price in the Dubai Financial Market: A Data Mining Approach; 2016, 3rd MEC International Conference on Big Data and Smart City (ICBDSC). https://ieeexplore.ieee.org/xpl/conhome/7457420/proceeding
Suja S. and Ibrahim E. Ahmed; Narrative Reporting: An Examination of the Consistency of Practices of UAE Listed Companies with IFRS; 18th. EBES Conference – American University of Sharjah (AUS), UAE, January 8-10, 2016.
Ibrahim E. Ahmed; Investigating the Gap between Governmental Accounting Theory and Practice; Annual Spain Business Research Conference, Barcelona; Research for Change, 14-15 September, 2015.
Ibrahim E. Ahmed and Suja S. Thomas; Interest Rate Risk Measurement and Management: An Application of Income Gap; International Business Conference (IBC 2015); Ajman; UAE.
Sayed Abbas & Ibrahim E. Ahmed; The Financial Profile of Small Business: The Experience of the MENA; Presented July 2014 at Cambridge Business & Economics Conference (CBEC), Cambridge University, UK.
Ibrahim E. Ahmed; “The Impact of Liquidity on the Dividends Policy” 26th International Business Research Conference; 7-8 April, 2014; Conference Proceeding, Imperial College, London.
Ibrahim E. Ahmed, Analytical Assessment of Internal Control: The Case of UAE Banking Sector; First International Conference on Emerging Research Paradigms in Business and Social Sciences, Middlesex University, November 2011.
Ibrahim E. Ahmed; “A survey of capital budgeting techniques in UAE”; International Conference on Business and Technology, Dubai, March 2008.
Ibrahim E. Ahmed & Sayed A. Ahmed (2007); “Are UAE Islamic Banks Adequately Capitalized?” Directions II Conference, Kuwait University, Kuwait, January 2007, Conference Proceeding.
Ibrahim E. Ahmed & Srinivas Inguva (2005); “Management Accounting Techniques in UAE Banks”; International Conference of Finance, Economics & Management, Yasar University, Turkey, Conference Proceeding.
Ibrahim E. Ahmed (2004); “Prediction of Failure in Islamic and Conventional Banks”; Conference of Islam and Accounting, International Islamic University, Malaysia (2004).
Memberships, Awards and Honors
- Coordinator, DBA Committee, College of Business Administration, Ajman University.
- Deputy Dean, College of Business Studies, Al Ghurair University, Dubai Academic City, Dubai, 2008 - 2014.
- Head of Curriculum and Academic Assessment Committee, Al Ghurair University, 2008 - 2016.
- Head of Accounting Department, College of Business Administration, Ajman University, July 2004 – September 2008.
- AACSB Coordinator 2018 - present.