Outputs (38)

Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives (2020)
Journal Article

Determinants and consequences of financial distress: review of the empirical literature (2020)
Journal Article

COVID-19 pandemic and connectedness across financial markets (2020)
Journal Article

Directors’ monitoring role, ownership concentration and audit fees (2020)
Journal Article

Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university (2020)
Journal Article

Legitimating accounting change in charities: When values count more than regulation (2020)
Journal Article

Audit committee ownership and audit report lag: evidence from Australia (2020)
Journal Article

The impact of labor unionization on CSR reporting (2020)
Journal Article
Chantziaras, A., Dedoulis, E., Grougiou, V., & Leventis, S. (2020). The impact of labor unionization on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(2), 437-466. https://doi.org/10.1108/sampj-06-2020-0212

Purpose Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine the relationship between CSR disclosure... Read More about The impact of labor unionization on CSR reporting.

Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions (2020)
Journal Article

This study first establishes a robust link between credit rating and post‐earnings‐announcement drift (PEAD). I find strong evidence that PEAD is more salient for firms with low credit ratings. This finding is consistent with the notion that investor... Read More about Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions.

Directors' Monitoring Role, Ownership Concentration and Audit fees (2020)
Journal Article
Nehme, R., Michael, A., & Haslam, J. (2020). Directors' Monitoring Role, Ownership Concentration and Audit fees. Australasian accounting business and finance journal, 14(5), 1-25. https://doi.org/10.14453/aabfj.v14i5.2

The research objective is to analyse different factors potentially involved in influencing the size of audit fees. The association between the Board of Directors and the shareholders of listed companies should be effectively developed and there shoul... Read More about Directors' Monitoring Role, Ownership Concentration and Audit fees.