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Outputs (44)

Derivative disclosures and managerial opportunism (2023)
Journal Article
He, G., & Ren, H. M. (2023). Derivative disclosures and managerial opportunism. Journal of Futures Markets, 44(3), 384-419. https://doi.org/10.1002/fut.22472

Derivatives are increasingly used by managers not only to hedge risks but also to pursue nonhedging activities for fulfilling opportunistic incentives. The Statement of Financial Accounting Standards No. 161 (SFAS 161) requires firms to disclose thei... Read More about Derivative disclosures and managerial opportunism.

Local Creative Culture and Firm Value (2023)
Journal Article
D’ Costa, M., & Habib, A. (2024). Local Creative Culture and Firm Value. Finance Research Letters, 59, Article 104701. https://doi.org/10.1016/j.frl.2023.104701

In this paper we investigate the association between local creative culture, and firm value. Using data of US listed firms, we find strong evidence that firms headquartered in US counties with highly creative cultures generate highe... Read More about Local Creative Culture and Firm Value.

Bank lending cyclicality and ESG activities: Global evidence (2023)
Journal Article
Abdelsalam, O., Azmi, W., Disli, M., & Kowsalya, V. (2023). Bank lending cyclicality and ESG activities: Global evidence. Finance Research Letters, 58(Part D), Article 104541. https://doi.org/10.1016/j.frl.2023.104541

This paper examines how banks' lending behavior is influenced by their ESG activities. To achieve this objective, we use a global sample of 277 banks for the period 2012–2019. We find that banks that engage in ESGs are less prone to procyclical lendi... Read More about Bank lending cyclicality and ESG activities: Global evidence.

Women’s Football Subculture of Misogyny: The Escalation to Online Gender-Based Violence (2023)
Journal Article
Fenton, A., Ahmed, W., Hardey, M. (., Boardman, R., & Kavanagh, E. (2023). Women’s Football Subculture of Misogyny: The Escalation to Online Gender-Based Violence. European Sport Management Quarterly, https://doi.org/10.1080/16184742.2023.2270566

Given the worldwide growth of women’s football and its presence on social media, it is essential to explore and understand fan attitudes and culture. This article focuses on how fans react to the increased exposure of women sports professionals on so... Read More about Women’s Football Subculture of Misogyny: The Escalation to Online Gender-Based Violence.

Corporate Governance and Family Business: A Perspective Article (2023)
Journal Article
Nakpodia, F. (2024). Corporate Governance and Family Business: A Perspective Article. Journal of Family Business Management, 14(4), 808-812. https://doi.org/10.1108/JFBM-10-2023-0198

Purpose: The governance of family businesses has attracted considerable scrutiny among scholars and practitioners. This paper explores influences that have defined corporate governance practices in family firms in the last century and reflects on the... Read More about Corporate Governance and Family Business: A Perspective Article.

Understanding Fund Manager readership of annual report risk disclosure (2023)
Journal Article
Abraham, S., & Slack, R. (2023). Understanding Fund Manager readership of annual report risk disclosure. Accounting Forum, https://doi.org/10.1080/01559982.2023.2267838

An understanding of company risk for investment decisions is fundamental for capital market users such as fund managers. The annual report is an established source of risk reporting information. Whilst market-based studies highlight the economic valu... Read More about Understanding Fund Manager readership of annual report risk disclosure.

Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers (2023)
Book Chapter
Wijesinghe, N., Abhayawansa, S., & Adams, C. (2023). Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers. In K. Lee, S. Senaratne, & N. Gunarathne (Eds.), Integrated Reporting (IR) for Sustainability: Business Cases in South Asia. Springer Verlag. https://doi.org/10.1007/978-3-031-41833-4_14

The International Integrated Reporting (<IR>) Framework guides companies to consider a broad range of capitals, including non-financial capitals, in the process of value creation and reporting. Companies' approaches to incorporating non-financial cap... Read More about Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers.

Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings (2023)
Journal Article
Yusuff, K., Whittle, A., & Mueller, F. (2023). Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/AAAJ-11-2022-6165

Purpose
Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has bee... Read More about Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings.

Contribution to poverty alleviation: A waste or benefit for corporate financing? (2023)
Journal Article
He, G., Li, Z., Yu, L., & Zhou, Z. (2023). Contribution to poverty alleviation: A waste or benefit for corporate financing?. Journal of International Financial Markets, Institutions and Money, 89, Article 101875. https://doi.org/10.1016/j.intfin.2023.101875

We investigate whether Chinese firms’ involvements in poverty alleviation affect their costs of financing. We find causal evidence that firms’ contributions to poverty alleviation result in lower cost of equity and lower cost of debt, suggesting that... Read More about Contribution to poverty alleviation: A waste or benefit for corporate financing?.

Does analysts’ industrial concentration affect the quality of their forecasts? (2023)
Journal Article
He, G., Sun, Y., & Li, A. Z. (2024). Does analysts’ industrial concentration affect the quality of their forecasts?. Financial Markets and Portfolio Management, 38(1), 37-91. https://doi.org/10.1007/s11408-023-00435-0

We examine the association between financial analysts’ industrial concentration and the quality of their earnings forecasts. We find that analysts’ forecast quality, measured by forecast accuracy, forecast informativeness, and forecast timeliness, is... Read More about Does analysts’ industrial concentration affect the quality of their forecasts?.

Employees’ reviews and stock price informativeness (2023)
Journal Article
Kyiu, A., Tawiah, B., & Boamah, E. O. (2023). Employees’ reviews and stock price informativeness. Economics Letters, 233, Article 111406. https://doi.org/10.1016/j.econlet.2023.111406

We investigate the relationship between employee reviews and stock price informativeness. Using a sample of US firms, we find that firms with higher employee satisfaction are associated with greater stock price informativeness in terms of idiosyncrat... Read More about Employees’ reviews and stock price informativeness.

The Deterioration of Self-Worth in Entrepreneurship (2023)
Journal Article
Muñoz-Roman, P., Braun, S., Chowdhury, F., Barton, M., Jayne-Little, N., Komes, J., Rowland, J., Sykes, K., Smith, J., Talbot-Jones, C., & Taggart, A. (2023). The Deterioration of Self-Worth in Entrepreneurship. Journal of Business Venturing Insights, 20, Article e00430. https://doi.org/10.1016/j.jbvi.2023.e00430

This paper explores the deterioration of self-worth in entrepreneurship. Using a 15-month participatory action research in the North of England, we found mismatches between expectations and experiences at three interacting levels—purpose, autonomy,... Read More about The Deterioration of Self-Worth in Entrepreneurship.

Theory of Socially Responsible Investment: A Review (2023)
Book Chapter
Marsiliani, L., Naga, L., Renström, T. I., & Spataro, L. (2023). Theory of Socially Responsible Investment: A Review. In L. Spataro, M. C. Quirici, & G. Iermano (Eds.), ESG Integration and SRI Strategies in the EU (11-45). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-36457-0_2

Socially responsible investment (SRI), where individuals look beyond financial payoffs to integrate environmental, social and governance (ESG) factors into their investment decisions, is not fully explained by standard models of preferences. Conseque... Read More about Theory of Socially Responsible Investment: A Review.

The economic consequences of corporate social irresponsibility and policy implications (2023)
Book Chapter
He, G., Li, Z., & Slack, R. (2023). The economic consequences of corporate social irresponsibility and policy implications. In F. Moshirian, & C. Park (Eds.), Climate Change and Climate Finance: Current Experience and Future Directions (60-86). Asian Development Bank. https://doi.org/10.22617/TCS230333-2

Although extensive research has explored topics related to corporate social responsibility (CSR)—particularly within the context of the Sustainable Development Goals—including its impact on firms’ performance, the evidence is mixed and inconclusive.... Read More about The economic consequences of corporate social irresponsibility and policy implications.

Entrepreneurial growth, value creation and new technologies (2023)
Journal Article
Audretsch, D. B., Belitski, M., Caiazza, R., Chowdhury, F., & Menter, M. (2023). Entrepreneurial growth, value creation and new technologies. The Journal of Technology Transfer, 48, 1535–1551. https://doi.org/10.1007/s10961-023-10034-w

A robust literature has provided compelling evidence showing how digital transformation impacts entrepreneurship activity. However, only a paucity of research has linked adoption of new technologies to innovation, value creation, knowledge transfer a... Read More about Entrepreneurial growth, value creation and new technologies.

Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana (2023)
Book Chapter
Tutu, P. K., Nakpodia, F., & Areneke, G. (2023). Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana. In Central Banking in a Post-Pandemic World: Challenges, Opportunities, and Dilemmas (257-272). (1). London, UK: Routledge. https://doi.org/10.4324/9781003323280-15

With growing public awareness of the risks posed by climate change and the international community's commitment to addressing these challenges as embodied in the Paris Agreement, the role of central banks in addressing climate change risks and suppor... Read More about Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana.

IFRS 9 implementation and bank risk (2023)
Journal Article
Kyiu, A., & Tawiah, V. (2023). IFRS 9 implementation and bank risk. Accounting Forum, https://doi.org/10.1080/01559982.2023.2233861

In this paper, we investigate the impact of IFRS 9 – Financial instruments on bank risk. Using a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in bank risk following the implementation of IFRS 9. This implies th... Read More about IFRS 9 implementation and bank risk.

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles (2023)
Journal Article
Lauwo, S., Egbon, O., Denedo, M., & Ejiogu, A. (2023). Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles. Accounting, Auditing and Accountability Journal, 36(6), 1637-1664. https://doi.org/10.1108/aaaj-06-2022-5878

Purpose: This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people. Design/m... Read More about Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles.

Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability (2023)
Journal Article
Ashiru, F., Adegbite, E., & Nakpodia, F. (2023). Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability. Journal of Accounting and Public Policy, 42(4), Article 107114

This study investigates the perceptions of professional investors (PIs) on the impact of three groups of shareholder activists (i.e., reputable, sophisticated, or institutional) on corporate accountability in a weak institutional context and how this... Read More about Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability.