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Outputs (184)

Urban Social Housing in Brazil, Forced Removals at Campos Elíseos, and Accounting: A Framing through Milton Santos (2025)
Journal Article
Carvalho, T., Sauerbronn, F., Haslam, J., & Denedo, M. (in press). Urban Social Housing in Brazil, Forced Removals at Campos Elíseos, and Accounting: A Framing through Milton Santos. The British Accounting Review, https://doi.org/10.1016/j.bar.2025.101737

This study explores the financialisation of housing policy in Brazil with focus on how accounting practices facilitated this, including forced removals in Campos Elíseos, São Paulo, during the COVID-19 pandemic. Using Santos’ Two Circuits Theory, the... Read More about Urban Social Housing in Brazil, Forced Removals at Campos Elíseos, and Accounting: A Framing through Milton Santos.

Sustainability Performance and Corporate Risk: Evidence from the Tourism Industry (2025)
Journal Article
Abdelsalam, O., Chantziaras, A., Grougiou, V., Leventis, S., & Tsileponis, N. (online). Sustainability Performance and Corporate Risk: Evidence from the Tourism Industry. International Journal of Finance & Economics, https://doi.org/10.1002/ijfe.70027

We investigate the impact of sustainability performance (Refinitiv Environmental, Social, and Governance [ESG] scores) on corporate risk (CR). We apply stakeholder theory and the resource-based view to an international sample of 247 tourism firms fro... Read More about Sustainability Performance and Corporate Risk: Evidence from the Tourism Industry.

Sovereign Default with Unobservable Physical Capital (2025)
Journal Article
Marsiliani, L., Renström, T., & Yaisawang, N. (in press). Sovereign Default with Unobservable Physical Capital. Theoretical Economics Letters,

We develop a model of sovereign default where borrowers’ physical capital is not observable by the lenders and therefore the bond price schedule does not depend on capital accumulation. Borrowers take decisions on consumption, investment in physical... Read More about Sovereign Default with Unobservable Physical Capital.

Does digitalization imply uncertainty about the future prospects of a firm? Evidence from analyst forecast accuracy (2025)
Journal Article
He, G., Li, A. Z., & Lin, T. (online). Does digitalization imply uncertainty about the future prospects of a firm? Evidence from analyst forecast accuracy. Financial Review, https://doi.org/10.1111/fire.70009

In recent decades, digital transformation has proliferated and prevailed among firms, profoundly affecting their operations, investments and information management. To the extent that applying digital technologies has pros and cons to business activi... Read More about Does digitalization imply uncertainty about the future prospects of a firm? Evidence from analyst forecast accuracy.

Navigating the Roadblocks: Exploring Challenges in Implementing Corporate Social Responsibility (CSR) Initiatives in a Sub-Saharan African Economy's Small and Medium Enterprises (SMEs) (2025)
Journal Article
Nakpodia, F., Olan, F., Ogunyemi, T., & Hasan, A. (online). Navigating the Roadblocks: Exploring Challenges in Implementing Corporate Social Responsibility (CSR) Initiatives in a Sub-Saharan African Economy's Small and Medium Enterprises (SMEs). European Business Review, https://doi.org/10.1108/EBR-01-2024-0005

Purpose: This study examines the adoption of corporate social responsibility (CSR) practices among small and medium-sized enterprises (SMEs) in a developing economy. The purpose of this study is to explore the challenges faced by SMEs in adopting CSR... Read More about Navigating the Roadblocks: Exploring Challenges in Implementing Corporate Social Responsibility (CSR) Initiatives in a Sub-Saharan African Economy's Small and Medium Enterprises (SMEs).

Stigma power, race and public accountability: an exploration of the hard lockdown of public housing in Melbourne (2025)
Journal Article
Bobe, B., Denedo, M., Ejiogu, A., & Azizul Islam, M. (online). Stigma power, race and public accountability: an exploration of the hard lockdown of public housing in Melbourne. European Accounting Review, https://doi.org/10.1080/09638180.2025.2510331

This study explores the intersection between stigma and accountability in the context of a disaster. We draw on the notion of stigma power to explore the COVID-19 pandemic-related hard lockdown of nine public housing towers in Melbourne, Australia, i... Read More about Stigma power, race and public accountability: an exploration of the hard lockdown of public housing in Melbourne.

Insidious institutional challenges of mature MNE subsidiaries operating in weak institutional markets: Corporate governance to the rescue (2025)
Journal Article
Nakpodia, F., Ashiru, F., Adegbite, E., & Koporcic, N. (2025). Insidious institutional challenges of mature MNE subsidiaries operating in weak institutional markets: Corporate governance to the rescue. Journal of International Management, 31(4), Article 101258. https://doi.org/10.1016/j.intman.2025.101258

Insidious institutional challenges are unknown versions of known challenges that exist and persist even for mature multinational enterprises (MNEs) in host markets. Although the international business literature offers valuable insights into the sign... Read More about Insidious institutional challenges of mature MNE subsidiaries operating in weak institutional markets: Corporate governance to the rescue.

Crowdfunding and Entrepreneurial/SME Finance: Regulatory Framework for Financial Inclusion (2025)
Journal Article
Ahmed, H. (online). Crowdfunding and Entrepreneurial/SME Finance: Regulatory Framework for Financial Inclusion. Journal of Banking Regulation, https://doi.org/10.1057/s41261-025-00273-2

Crowdfunding is considered an efficient alternative to traditional sources of finance that can enhance financial inclusion and reduce financing gaps faced by entrepreneurial firms and small and medium enterprises (SMEs). The growth of crowdfunding pl... Read More about Crowdfunding and Entrepreneurial/SME Finance: Regulatory Framework for Financial Inclusion.

R&D disclosures and the informativeness of future earnings (2025)
Journal Article
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (in press). R&D disclosures and the informativeness of future earnings. Abacus: A Journal of Accounting, Finance and Business Studies,

This study examines the effect of R&D related disclosures on the informativeness of share prices about future earnings. Considering the importance of R&D to companies, but mindful of its inherently uncertain nature, R&D disclosure is an important sou... Read More about R&D disclosures and the informativeness of future earnings.

Corporate Governance Reporting, Disclosures, Monitoring, and Decision‐Making: The Role of Big Data Analytics and Technological Tools (2025)
Journal Article
Karamatzanis, G., Tilba, A., & Nikolopoulos, K. (online). Corporate Governance Reporting, Disclosures, Monitoring, and Decision‐Making: The Role of Big Data Analytics and Technological Tools. Corporate Governance: An International Review, https://doi.org/10.1111/corg.12646

Research Question: Using the lens of agency theory, this study seeks to reveal novel qualitative insights on how different governance actors use big data analytics (BDA) and technological tools for governance purposes. It also investigates whether th... Read More about Corporate Governance Reporting, Disclosures, Monitoring, and Decision‐Making: The Role of Big Data Analytics and Technological Tools.

Politics and Personalities: The 1986 Commonwealth Games as Strategic Action Field (2025)
Journal Article
Millar, J., & Mueller, F. (online). Politics and Personalities: The 1986 Commonwealth Games as Strategic Action Field. Public Management Review, https://doi.org/10.1080/14719037.2025.2462256

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.

Credit Confidence: The Impact of Disclosure Quality and Audit Quality on Bank Ratings in Emerging Economies (2025)
Journal Article
Salem, R., Ezeani, E., Gerged, A., & Bilal, B. (2025). Credit Confidence: The Impact of Disclosure Quality and Audit Quality on Bank Ratings in Emerging Economies. Journal of Accounting in Emerging Economies, 15(3), 571–622. https://doi.org/10.1108/JAEE-04-2024-0181

Abstract
Purpose
This study aims to examine how banks’ credit ratings can be driven by the quality of the disclosed financial and nonfinancial information in emerging economies.

Design/methodology/approach
Using a sample of 1,590 bank-year obse... Read More about Credit Confidence: The Impact of Disclosure Quality and Audit Quality on Bank Ratings in Emerging Economies.

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.