Department of Accounting and Finance
Recent Submissions
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Are competitive microfinance services worth regulating? Evidence from microfinance institutions in Sub-Saharan Africa
(Article)In recent years there is increasing appetite for regulation of microfinance services after the 2008 financial crisis. Policy questions such as whether competitive micro finance institution (MFI) requires strong regulation ... -
Corporate Governance Mechanisms and Firm Performance: Evidence from the Emerging Market Following the Revised CG Code
(Article)Purpose: This study examines the extent to which board characteristics and ownership structure affect firm performance with specific focus on providing new empirical insights following the revised Corporate Governance (CG) ... -
Globalization, free markets and investor protection
(Article)Using data from 29 countries, this paper is the first attempt to examine whether economic, political and social integration explain how well investors, both shareholders and creditors, are protected from expropriation by ... -
R&D intensity, knowledge creation process and new product performance: the mediating role of international R&D teams
(Article)Although previous studies have shown the positive effect of research and development (R&D) intensity on new product performance (NPP), our understanding about the mechanisms through which R&D intensity influence NPP is ... -
Slow- and fast-moving information content of CDS spreads: new endogenous systematic factors
(Article)This paper proposes two new Credit Default Swap (CDS) endogenous systematic factors constructed from peer-CDS information. The factors capture slow-moving credit risk information, as well as fast-moving newly arrived market ... -
Causal flows between oil and forex markets using high-frequency data: Asymmetries from good and bad volatility
(Article)This paper investigates the causal linkages in volatility between crude oil prices and six major bilateral exchange rates against the U.S. dollar in the time-frequency space using high-frequency intraday data. Special ... -
Feedback trading and the ramadan effect in frontier markets
(Article)We examine the presence of the Ramadan effect in feedback trading drawing on a sample of eleven majority Muslim markets for the period of 29/6/2001 to 1/8/2016. Feedback trading is significant in several of these markets, ... -
Credit Information Sharing and Loan Default in Developing Countries: The Moderating Effect of Banking Market Concentration and National Governance Quality
(Article)Departing from the existing literature, which associates credit information sharing with improved access to credit in advanced economies, we examine whether credit information sharing can also reduce loan default rate for ... -
Measuring Performance of Non-profit organisations: Evidence from Large Charities,
(Article)How to measure performance in charitable organisations continues to excite interest among academics and practitioners. Despite the intellectual interest, little consensus has emerged as to what are the best measures of ... -
Board-CEO friendship ties and firm value: Evidence from US firms
(Article)This study examines the impact of board-CEO friendship ties on firm value and explores potential channels through which changes in firm value may be conveyed, based on a sample of 1,696 publicly listed firms in U.S. over ... -
Market Sentiment and Firm Investment Decision-Making
(Article)While research on factors driving corporate investment decisions has blossomed, knowledge related to the Chief Executive Officer’s (CEO’s) market sentiment on investment decision outcomes is lacking. In this study, we ... -
The prospects for environmental accounting and accountability in China
(Article)Foucault’s ideas on episteme change are used to help understand change taking place in China from the “industrial civilization” to an “ecological civilization”. If episteme change is taking place this could be reflected ... -
How Corporate Governance affect Firm Value and profitability? Evidence from Saudi Financial and Non-Financial Listed Firms
(Article)This paper investigates the possible effects of corporate governance (CG) mechanisms on the firm market and accounting value (FV) in Saudi Arabia after the 2011 CG reforms using a sample of 300 annual reports of financial ... -
Ecological civilization - China's emerging ecological civilization
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Going green, going clean: Lean-green sustainability strategy and firm growth
(Article)Despite the widespread recognition of the paybacks of “going green” and “going clean”, limited research has focused on the impact of lean-green strategy on firm growth. In this study, we contribute to strategy and environmental ... -
Exploring Corporate Sustainable Development Goals (SDGs) Disclosure in a Politically Unstable Environment: Evidence from the Libyan Oil Industry
(Article)Purpose: This paper provides a novel mapping method to sustainable development goals (SDG) disclosure based on empirical web-data analysis of a context has recently undergone revolutionary changes in its political regime, ... -
Motives, Choice of Entry Mode, and Challenges of Bank Internationalisation: Evidence from China
(Article)This study examines the motives, entry mode choice and challenges of the international expansion in an emerging country context. Data was collected via interviews from 30 senior managers based on a sample of 10 Chinese ... -
Extreme downside risk and market turbulence
(Article)We investigate the dynamics of the relationship between returns and extreme downside risk in different states of the market by combining the framework of Bali, Demirtas, and Levy (2009) with a Markov switching mechanism. ... -
Managing earnings using classification shifting: Novel evidence from Jordan
(Article)In response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through ...
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