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Outputs (59)

Cost stickiness and firm value (2023)
Journal Article
Costa, M. D., & Habib, A. (2023). Cost stickiness and firm value. Journal of Management Control, 34(2), 235-273. https://doi.org/10.1007/s00187-023-00356-z

In this paper we explore the association between cost stickiness and firm value. Using a large sample of U.S. data, we find a robust negative relationship between cost stickiness and firm value. We then explore whether the resource adjustment, manage... Read More about Cost stickiness and firm value.

Accountants' Behaviour, Performance Evaluation and Educational System (2023)
Journal Article
Nehme, R., Kozah, C. E., Sadaka, S., & Michael, A. (2023). Accountants' Behaviour, Performance Evaluation and Educational System. Australasian accounting business and finance journal, 17(3), 3-22. https://doi.org/10.14453/aabfj.v17i3.02

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers'... Read More about Accountants' Behaviour, Performance Evaluation and Educational System.

Digital technologies, social entrepreneurship and resilience during crisis in developing countries: evidence from Nigeria (2023)
Journal Article
Nakpodia, F., Ashiru, F., You, J. J., & Oni, O. (2023). Digital technologies, social entrepreneurship and resilience during crisis in developing countries: evidence from Nigeria. International Journal of Entrepreneurial Behavior & Research, https://doi.org/10.1108/ijebr-01-2023-0012

Purpose: Social entrepreneurship (SE) is a complex phenomenon designed to resolve numerous societal challenges while remaining economically viable. However, how social entrepreneurs in developing countries have deployed digital technologies to addres... Read More about Digital technologies, social entrepreneurship and resilience during crisis in developing countries: evidence from Nigeria.

Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance (2023)
Journal Article
Shu, X., Smyth, S., & Haslam, J. (2023). Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/aaaj-03-2020-4451

Purpose - We explore the under-researched area of post-decision evaluation in PPPs (Public Private Partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in UK public infrastructure project... Read More about Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance.

A bibliometric review of corporate environmental disclosure literature (2023)
Journal Article
Bilal, Gerged, A. M., Arslan, H. M., Abbas, A., Chen, S., & Manzoor, S. (2023). A bibliometric review of corporate environmental disclosure literature. Journal of Accounting Literature, https://doi.org/10.1108/jal-01-2022-0006

Purpose The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas fo... Read More about A bibliometric review of corporate environmental disclosure literature.

Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters (2023)
Journal Article
Koulikidou, K., Chantziaras, A., Dedoulis, E., & Leventis, S. (2023). Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters. Journal of International Accounting, Auditing and Taxation, 51, Article 100547. https://doi.org/10.1016/j.intaccaudtax.2023.100547

In this paper, we demonstrate that negative language is employed as a mechanism through which regulators express their differentiated level of concern and pass on stronger messages to riskier reviewees. We investigate the language tone employed by th... Read More about Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters.

Do family ownership and control influence the consequences of IFRS adoption? (2023)
Journal Article
Wu, C. Y., Hsu, H., & Lin, C. (2023). Do family ownership and control influence the consequences of IFRS adoption?. Corporate Governance, https://doi.org/10.1111/corg.12537

Research Question/Issue: This study investigates whether the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on earnings management practices varies between family and non-family firms. Specifically, we exam... Read More about Do family ownership and control influence the consequences of IFRS adoption?.

Epistemological development and critical thinking: an assessment perspective (2023)
Presentation / Conference Contribution
D'Northwood, G. (2023, May). Epistemological development and critical thinking: an assessment perspective. Paper presented at British Accounting & Finance Association (BAFA) Accounting Education SIG Annual Conference 2023, Durham, UK

Assessment in higher education has long been a challenging issue, particularly so for complex higher-order thinking such as critical thinking. Research continues to demonstrate considerable variability across assessors. The literature affords many re... Read More about Epistemological development and critical thinking: an assessment perspective.

A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010 (2023)
Journal Article
Ferry, L., Funnell, W., & Oldroyd, D. (2023). A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010. Accounting, Organizations and Society, https://doi.org/10.1016/j.aos.2023.101466

The paper seeks to enhance our understanding of the interaction between the development of disciplinary power in western liberal society and Foucault’s writings on governmentality, through examination of the political processes resulting from the lar... Read More about A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010.