Impact of Accounting Ambidexterity on Maximizing Profits and Growth Rate of Shares' Market Value

Omar E. Al-Juaidi, Ahmed G. ALHato, Ahmed M. Abu kmeil


The purpose of this study is to analyze the role of ambidexterity accounting in increasing the accounting profits and the growth rate of the market value of non-financial companies in Kuwait and the U.A.E. Therefore, this study comes due to the existing problem expressed in terms of intellectual and empirical questions. The study aims at discovering the philosophical theory and intellectual implications for the independent variables tackled by the study. The study also seeks to investigate ambidexterity accounting, innovation accounting and cost cutting, as well as their effects on a number of reliable variables, which include: (earnings, return on investment and revenue logistics). This study was carried out on a sample of "107" companies from UAE markets in Abu Dhabi and Dubai, as well as from Kuwait, during the period (2011-2015). It used multi-linear regression to tests the hypotheses. The main findings of the study indicate the following: First, innovation has a positive impact on profit accounting in terms of earrings, but it doesn't affect the return on investment. Second, innovation doesn't affect the growth rate of market value. Third, the employment of ambidexterity accounting affects profit accounting in terms of earrings, but doesn't affect the average of growth rate of market value. Finally, financial ambidexterity accounting doesn’t affect profit accounting in terms of earrings and doesn't affect the average of growth rate of market value.


Innovation accounting ,Cost cutting , Ambidexterity accounting , Profit accounting , Growth rate of market value


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