Outputs (779)

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.

Digital technologies, social entrepreneurship and resilience during crisis in developing countries: evidence from Nigeria (2023)
Journal Article

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.

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.

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.

Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters (2023)
Journal Article

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

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?.

Reporting of R&D: Disclosure Without Recognition? (2023)
Report
Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2023). Reporting of R&D: Disclosure Without Recognition?. [No known commissioning body]

Epistemological development and critical thinking: an assessment perspective (2023)
Presentation / Conference
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

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.

Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic (2023)
Journal Article
Alexakis, C., Chantziaras, A., Economou, F., Eleftheriou, K., & Grose, C. (2023). Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic. North American Journal of Economics and Finance, 67, Article 101946. https://doi.org/10.1016/j.najef.2023.101946

This paper provides new evidence on herding behavior. Using daily frequency data for 336 US listed firms over a five-year period, we investigate three important elements of financial herding behavior. First, trading volume, representing market intere... Read More about Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic.