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Outputs (59)

Ministerial Directions (2023)
Report
Ferry, L., Murphie, A., & Midgley, H. (2023). Ministerial Directions. [No known commissioning body]

Timeliness of local auditor reporting on local government in England (2023)
Report
Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England. [No known commissioning body]

We welcome this Public Accounts Committee (PAC) inquiry and the National Audit Office (NAO) report, that it is based upon. Whilst for obvious reasons associated with COVID-19, financial accounts and annual reports of local authorities have been laid... Read More about Timeliness of local auditor reporting on local government in England.

Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda (2023)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management, 40(1), 3-15. https://doi.org/10.1111/faam.12383

Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research ou... Read More about Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda.

The relative valuation of cash flow and current accruals affected by their extremity (2023)
Journal Article
Mostafa, W., & Dixon, R. (2024). The relative valuation of cash flow and current accruals affected by their extremity. Review of Accounting and Finance, 23(1), 59-79. https://doi.org/10.1108/raf-12-2022-0358

Purpose Recent studies on the securities market’s differential pricing of earnings components have shown that cash flow from operations is more highly valued than total accruals and that moderate cash flow from operations has higher valuation than e... Read More about The relative valuation of cash flow and current accruals affected by their extremity.

Derivative disclosures and managerial opportunism (2023)
Journal Article
He, G., & Ren, H. M. (2023). Derivative disclosures and managerial opportunism. Journal of Futures Markets, https://doi.org/10.1002/fut.22472

Derivatives are increasingly used by managers not only to hedge risks but also to pursue nonhedging activities for fulfilling opportunistic incentives. The Statement of Financial Accounting Standards No. 161 (SFAS 161) requires firms to disclose thei... Read More about Derivative disclosures and managerial opportunism.

Local Creative Culture and Firm Value (2023)
Journal Article
D’ Costa, M., & Habib, A. (2024). Local Creative Culture and Firm Value. Finance Research Letters, Article 104701. https://doi.org/10.1016/j.frl.2023.104701

In this paper we investigate the association between local creative culture, and firm value. Using data of US listed firms, we find strong evidence that firms headquartered in US counties with highly creative cultures generate high... Read More about Local Creative Culture and Firm Value.

Bank lending cyclicality and ESG activities: Global evidence (2023)
Journal Article
Abdelsalam, O., Azmi, W., Disli, M., & Kowsalya, V. (2023). Bank lending cyclicality and ESG activities: Global evidence. Finance Research Letters, 58(Part D), Article 104541. https://doi.org/10.1016/j.frl.2023.104541

This paper examines how banks' lending behavior is influenced by their ESG activities. To achieve this objective, we use a global sample of 277 banks for the period 2012–2019. We find that banks that engage in ESGs are less prone to procyclical lendi... Read More about Bank lending cyclicality and ESG activities: Global evidence.

Corporate Governance and Family Business: A Perspective Article (2023)
Journal Article
Nakpodia, F. (2023). Corporate Governance and Family Business: A Perspective Article. Journal of Family Business Management, https://doi.org/10.1108/JFBM-10-2023-0198

Purpose: The governance of family businesses has attracted considerable scrutiny among scholars and practitioners. This paper explores influences that have defined corporate governance practices in family firms in the last century and reflects on the... Read More about Corporate Governance and Family Business: A Perspective Article.

Understanding Fund Manager readership of annual report risk disclosure (2023)
Journal Article
Abraham, S., & Slack, R. (2023). Understanding Fund Manager readership of annual report risk disclosure. Accounting Forum, https://doi.org/10.1080/01559982.2023.2267838

An understanding of company risk for investment decisions is fundamental for capital market users such as fund managers. The annual report is an established source of risk reporting information. Whilst market-based studies highlight the economic valu... Read More about Understanding Fund Manager readership of annual report risk disclosure.