Department of Accounting and Finance
Recent Submissions
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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 ... -
High frequency trading, price discovery and market efficiency in the FTSE100
(Article)This study examines the role of high frequency trading in price discovery and efficiency in the FTSE100 index tick changes. Using a unique data set, we find that there is no random walk when investors extract information ... -
Institutional voids, international learning effort and internationalization of emerging market new ventures
(Article)Much of the existing scholarly works portray institutional voids (IVs) in emerging economies as impeding forces against the development of new ventures. However, little attention has been paid to how such voids generate ... -
Environmental sustainability orientation, competitive strategy and financial performance
(Article)Extant research has established that environmental sustainability orientation (ESO) has a positive influence on performance outcomes. Nevertheless, several contingencies tend to affect the strength of this relationship. ... -
Systematic Extreme Downside Risk
(Article)We propose new systematic tail risk measures constructed using two different approaches. The first is a nonparametric measure that captures the tendency of a stock to crash at the same time as the market, while the second ... -
The effects of stakeholder integration on firm-level product innovativeness: Insights from small and medium-sized enterprises in Ghana
(Article)In spite of growing research on the influence of external stakeholders on firm outcomes, there is a paucity of research on how they influence innovation in emerging economies. In addition, the specific environmental factors ... -
Environmental sustainability orientation and performance of family and nonfamily firms
(Article)Despite the growing research evidence on the effect of environmental sustainability orientation (ESO) on firm outcomes, contingent factors that may influence the strength of this relationship have received little scholarly ... -
Stakeholder integration, environmental sustainability orientation and financial performance
(Article)Despite the growing research on the influence of stakeholder integration on organizational outcomes, our understanding of the specific firm-level conditions that may mediate the relationship between stakeholder integration ... -
Cultural Distance and Value Creation of Cross-border M&A: The Moderating Role of Acquirer Characteristics
(Article)This paper examines the effects of culture and the interaction between cultural distance and salient acquirer characteristics on value creation of acquiring firms based on a sample of 209 firms over the period of 1998-2012. ... -
Environmental sustainability orientation, competitive strategy and financial performance
(Article)Extant research has established that environmental sustainability orientation (ESO) has a positive influence on performance outcomes. Nevertheless, several contingencies tend to affect the strength of this relationship. ... -
Sub-optimal international equity portfolio diversification and stock market development
(Article)This paper examines whether the widely reported phenomena of home and foreign biases (i.e. suboptimal international equity portfolio diversification) hold any ramifications for the development of stock markets. The results, ... -
Diversification benefits of Shari'ah compliant equity ETFs in emerging markets
(Article)Previous studies on the performance of Islamic finance and banking have been more comparative than experimental when it comes to the role and effect of Islamic (Shari'ah compliant) assets in a conventional setting. This ... -
Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms
(Article)Purpose: This study investigates the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely Kuwait. Design/methodology/approach: ... -
Discretionary environmental disclosures of corporations in Nigeria
(Article)Environmental disclosures in Nigeria are surrounded by controversy involving the pervasive impact of a voluntary regime. The absence of a statutory environmental reporting framework has become responsible for the nuances ... -
Empirical Studies on Stock Return Predictability and International Risk Exposure
(Working Paper)Empirical evidence on the predictability of aggregate stock returns has shown that many commonly used predictor variables have little power to predict the market out-of-sample. However, a recent paper by Kelly and Pruitt ... -
Commentary: Crises, the spatial distribution of economic activity and the geography of banking
(Article)It is an assumption in some influential economic models that the amount of funds available in an economy is limited. However, an economy characterised by a fixed total nominal amount of funds could not experience any nominal ... -
How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking
(Article)Thanks to the recent banking crises interest has grown in banks and how they operate. In the past, the empirical and institutional market micro-structure of the operation of banks had not been a primary focus for investigations ...
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