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Outputs (168)

Politics and Personalities: The 1986 Commonwealth Games as Strategic Action Field (2025)
Journal Article
Millar, J., & Mueller, F. (in press). Politics and Personalities: The 1986 Commonwealth Games as Strategic Action Field. Public Management Review,

Quadrennial sporting events are a recognized form of megaproject or mega-event and prior literature has examined in depth their motivations, and the reasons why they frequently fail to deliver promised outcomes. Much less attention has been paid in t... Read More about Politics and Personalities: The 1986 Commonwealth Games as Strategic Action Field.

Cryptoassets as property (maal): Islamic legal and ethical foundations and evaluative framework (2024)
Book Chapter
Ahmed, H. (2024). Cryptoassets as property (maal): Islamic legal and ethical foundations and evaluative framework. In S. Nazim Ali, & Z. H. Jumat (Eds.), Islamic Finance in the Digital Age (102-124). Edward Elgar Publishing. https://doi.org/10.4337/9781035322954.00015

While most discussions on cryptoassets from Islamic perspectives have focused on their legality, this chapter presents a framework to assess their status from the legal and ethical attributes of property (maal). The key attributes of maal from an Isl... Read More about Cryptoassets as property (maal): Islamic legal and ethical foundations and evaluative framework.

Investigating the mediating role of national governance bundles and institutional ownership on the relationship between risk governance disclosure and market valuation: evidence from Sub-Saharan Africa (2024)
Journal Article
Areneke, G., Tunyi, A., & Nakpodia, F. (online). Investigating the mediating role of national governance bundles and institutional ownership on the relationship between risk governance disclosure and market valuation: evidence from Sub-Saharan Africa. Corporate Governance, https://doi.org/10.1108/CG-07-2023-0321

Purpose
The paper aims to comparatively examine the impact of risk governance disclosure (RGD) on the market valuation of firms in Sub-Saharan Africa (SSA) and the mediating role of institutional investment and national governance bundles (NGB).... Read More about Investigating the mediating role of national governance bundles and institutional ownership on the relationship between risk governance disclosure and market valuation: evidence from Sub-Saharan Africa.

Corporate Governance and Environmental Disclosure: A Comparative Analysis (2024)
Journal Article
Aly, D., Hasan, A., Obioru, B., & Nakpodia, F. (2024). Corporate Governance and Environmental Disclosure: A Comparative Analysis. Corporate Governance, 24(8), 210-236. https://doi.org/10.1108/CG-01-2024-0063

Purpose
This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.

Design/methodology/app... Read More about Corporate Governance and Environmental Disclosure: A Comparative Analysis.

CEO Age and Capital Structure Dynamics: The Moderating Effect of Overconfidence and Tenure (2024)
Journal Article
Ezeani, E., Bilal, B., & Samuel, F. (online). CEO Age and Capital Structure Dynamics: The Moderating Effect of Overconfidence and Tenure. International Journal of Finance & Economics, https://doi.org/10.1002/ijfe.3059

The Upper Echelons theory suggests that managerial characteristics will likely influence their financial decisions. Consistent with this theory, we examine CEO age's impact on Chinese firms' capital structure dynamics. We also investigate the moderat... Read More about CEO Age and Capital Structure Dynamics: The Moderating Effect of Overconfidence and Tenure.

Adaptability culture and meeting or beating analysts’ estimates (2024)
Journal Article
Zebian, T., Harris, T., & Abdelsalam, O. (online). Adaptability culture and meeting or beating analysts’ estimates. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-024-01351-8

This paper investigates the relationship between adaptability culture and the propensity of US publicly listed firms to meet or beat analysts’ expectations. We develop a novel firm- level measure of adaptability culture using textual analysis of 10-K... Read More about Adaptability culture and meeting or beating analysts’ estimates.

Sustainable Development Goals, Accounting Practices and Public Financial Management: A Pre and Post COVID-19 Assessment (2024)
Journal Article
Nakpodia, F., Sakariyahu, R., Fagbemi, T., Adigun, R., & Dosumu, O. (online). Sustainable Development Goals, Accounting Practices and Public Financial Management: A Pre and Post COVID-19 Assessment. The British Accounting Review, Article 101466. https://doi.org/10.1016/j.bar.2024.101466

Previous studies have highlighted the importance of policy interventions in achieving the Sustainable Development Goals (SDGs). However, there is limited understanding within accounting literature about strategies to enhance sustainable development i... Read More about Sustainable Development Goals, Accounting Practices and Public Financial Management: A Pre and Post COVID-19 Assessment.

The nexus of conventional, religious and ethical indexes during crisis (2024)
Journal Article
Abdelsalam, O., Ahelegbey, D. F., & Yassine, E. (2024). The nexus of conventional, religious and ethical indexes during crisis. Journal of International Financial Markets, Institutions and Money, 95, Article 102027. https://doi.org/10.1016/j.intfin.2024.102027

This study examines the interconnectedness between conventional and ethical indexes. Using a Bayesian graphical vector autoregressive model, we derive the contemporaneous and temporal interdependencies among these stock index returns before and durin... Read More about The nexus of conventional, religious and ethical indexes during crisis.

Volatility Spillover Across Spot and Futures Markets: Evidence from Dual Financial System (2024)
Journal Article
Elsayed, A. H., Asutay, M., ElAlaoui, A. O., & Bin Jusoh, H. (2024). Volatility Spillover Across Spot and Futures Markets: Evidence from Dual Financial System. Research in International Business and Finance, 71, Article 102473. https://doi.org/10.1016/j.ribaf.2024.102473

This paper investigates dynamic returns and volatility spillovers between spot and futures markets in a dual financial system. It further analyses the shock transmission of both volume trading and open interest in the futures market. Empirical result... Read More about Volatility Spillover Across Spot and Futures Markets: Evidence from Dual Financial System.

Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy (2024)
Journal Article
Fagbemi, T., Dosumu, O., Adigun, R., Nakpodia, F., & Sakariyahu, R. (2024). Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy. Financial Accountability and Management, https://doi.org/10.1111/faam.12408

Across the globe, third sector organisations (TSOs) have long been recognised for their significant contributions to community support and sustainable development. However, their vulnerability to socio-economic challenges, exemplified by the Covid-19... Read More about Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy.

Impact of Corporate Culture on Environmental Performance (2024)
Journal Article
Costa, M. D., & Opare, S. (2025). Impact of Corporate Culture on Environmental Performance. Journal of Business Ethics, 196(1), 61-92. https://doi.org/10.1007/s10551-024-05674-3

We examine the impact of corporate culture on environmental performance using a sample of 7199 firm-year observations over the period of 2002–2018. We find that stronger corporate culture improves environmental performance, measured by the amount of... Read More about Impact of Corporate Culture on Environmental Performance.

Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility (2024)
Journal Article
Anwar, W., Hasan, A., & Nakpodia, F. (2024). Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility. Corporate Governance, 24(6), 1472-1496. https://doi.org/10.1108/CG-09-2023-0392

Purpose
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoti... Read More about Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility.

How to make long-term investments in a stock market? A generic strategy for investors (2024)
Journal Article
He, G., Li, Z., & Shen, D. (2024). How to make long-term investments in a stock market? A generic strategy for investors. Review of Pacific Basin Financial Markets and Policies, 27(1), Article 2450002. https://doi.org/10.1142/S0219091524500024

Against the backdrop of increasingly fierce industrial competition nowadays, firms tend to have substantive business risk and/or information risk, increasing the estimation risk and limit of arbitrage for investors in their short-term investments in... Read More about How to make long-term investments in a stock market? A generic strategy for investors.

Knowledge investment and search for innovation: evidence from the UK firms (2024)
Journal Article
Audretsch, D. B., Belitski, M., & Chowdhury, F. (2024). Knowledge investment and search for innovation: evidence from the UK firms. The Journal of Technology Transfer, 49(4), 1387-1410. https://doi.org/10.1007/s10961-023-10045-7

Recent research on innovation management and knowledge transfer has demonstrated that industry knowledge collaboration and knowledge spillovers matter for innovation, but so does a firm's Research and Development (R&D). Conditional to a firm's R&D in... Read More about Knowledge investment and search for innovation: evidence from the UK firms.

Trust Matters: A Global Perspective on the Influence of Trust on Bank Market Risk (2024)
Journal Article
Abdelsalam, O., Chantziaras, A., Joseph, N. L., & Tsileponis, N. (2024). Trust Matters: A Global Perspective on the Influence of Trust on Bank Market Risk. Journal of International Financial Markets, Institutions and Money, 92, Article 101959. https://doi.org/10.1016/j.intfin.2024.101959

This paper examines the role of societal and organizational trust in mitigating market risk within the banking sector. Using a global sample of 10,616 bank-year observations across 45 countries, we find that higher trust significantly reduces bank to... Read More about Trust Matters: A Global Perspective on the Influence of Trust on Bank Market Risk.

Do political connections matter for bank efficiency in times of crisis? (2024)
Journal Article
Abdelsalam, O., Mollah, S., El-Masry, A., & Tortosa-Ausina, E. (online). Do political connections matter for bank efficiency in times of crisis?. International Journal of Finance and Economics, https://doi.org/10.1002/ijfe.2927

Do political connections affect bank efficiency during crises? This study addresses this question by adopting a two‐stage approach that performs a quantile regression analysis on a unique dataset of listed banks in a region that has witnessed both fi... Read More about Do political connections matter for bank efficiency in times of crisis?.

Socially Responsible Purchasing (SRP) in the Supply Chain Industry: Meanings and Influences (2024)
Journal Article
Ogunyemi, T., Adegbite, E., Nakpodia, F., Yekini, K., & Ayios, A. (online). Socially Responsible Purchasing (SRP) in the Supply Chain Industry: Meanings and Influences. Business Ethics, the Environment and Responsibility, https://doi.org/10.1111/beer.12655

Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices wi... Read More about Socially Responsible Purchasing (SRP) in the Supply Chain Industry: Meanings and Influences.