Outputs (8)

Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality? (2023)
Journal Article
Bilal, B., Komal, B., Ezeani, E., Usman, M., Kwabi, F., & Ye, C. (2023). Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?. Journal of International Accounting, Auditing and Taxation, 53, Article 100580. https://doi.org/10.1016/j.intaccaudtax.2023.100580

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the audit committee, we examine whether the educational profile, gender, and professional experience of ACFEs reduces the extent of earnings management. Using a sa... Read More about Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?.

Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms (2023)
Journal Article
Abbas, A., Zhang, G., Bilal, & Chengang, Y. (2023). Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms. Business Ethics, the Environment and Responsibility, https://doi.org/10.1111/beer.12582

This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high-polluting Chinses firms. In addition, th... Read More about Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms.

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.

Stock returns, government response strategies, and daily new case bursts during COVID‐19: A cross‐country perspective (2022)
Journal Article
Bilal, Nasir, A., Farooq, U., & Bashir, M. F. (in press). Stock returns, government response strategies, and daily new case bursts during COVID‐19: A cross‐country perspective. International Journal of Finance and Economics, https://doi.org/10.1002/ijfe.2694

The purpose of the current research is to examine the influence of COVID-19 pandemic related governmental policies and the bursts (e.g., drastic increases in cases during certain periods) of COVID-19 cases on the abnormal returns of 725 hospitality... Read More about Stock returns, government response strategies, and daily new case bursts during COVID‐19: A cross‐country perspective.

Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter? (2022)
Journal Article
Bilal, Tan, D., Komal, B., Ezeani, E., Usman, M., & Salem, R. (2022). Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?. Environmental Science and Policy, 137, 109-119. https://doi.org/10.1016/j.envsci.2022.08.004

Carbon emission disclosures have lately gained considerable attention from investors, public companies, and regulators due to their adverse impact on global warming. Our study examines the implication of the extent of carbon emission disclosures on f... Read More about Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?.

Board monitoring and capital structure dynamics: evidence from bank-based economies (2021)
Journal Article
Ezeani, E., Salem, R., Kwabi, F., Boutaine, K., Bilal, & Komal, B. (2022). Board monitoring and capital structure dynamics: evidence from bank-based economies. Review of Quantitative Finance and Accounting, 58(2), 473-498. https://doi.org/10.1007/s11156-021-01000-4

We examine the impact of board characteristics on the speed of adjustment and the capital structure dynamics of firms in bank-based economies. Using 3927 firm-year observations over a 10-year (2009–2019), we find that board characteristic influences... Read More about Board monitoring and capital structure dynamics: evidence from bank-based economies.

Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China (2021)
Journal Article
Komal, B., Bilal, Ezeani, E., Shahzad, A., Usman, M., & Sun, J. (2023). Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China. International Journal of Finance and Economics, 28(3), 2664-2682. https://doi.org/10.1002/ijfe.2556

The extant literature has shown the impact of demographic characteristics such as gender of audit committee members on earnings management but ignored the importance of the board room's age diversity. Going beyond the prior literature, our study aims... Read More about Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China.

Audit committee financial expertise and earnings quality: A meta-analysis (2017)
Journal Article
Bilal, Chen, S., & Komal, B. (2018). Audit committee financial expertise and earnings quality: A meta-analysis. Journal of Business Research, 84, 253-270. https://doi.org/10.1016/j.jbusres.2017.11.048

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence. This present study's o... Read More about Audit committee financial expertise and earnings quality: A meta-analysis.