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Outputs (44)

Accountants' Behaviour, Performance Evaluation and Educational System (2023)
Journal Article
Nehme, R., Kozah, C. E., Sadaka, S., & Michael, A. (2023). Accountants' Behaviour, Performance Evaluation and Educational System. Australasian accounting business and finance journal, 17(3), 3-22. https://doi.org/10.14453/aabfj.v17i3.02

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers'... Read More about Accountants' Behaviour, Performance Evaluation and Educational System.

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
Nakpodia, F., Ashiru, F., You, J. J., & Oni, O. (online). Digital technologies, social entrepreneurship and resilience during crisis in developing countries: evidence from Nigeria. International Journal of Entrepreneurial Behavior & Research, 30, 342-368. https://doi.org/10.1108/ijebr-01-2023-0012

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.

Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters (2023)
Journal Article
Koulikidou, K., Chantziaras, A., Dedoulis, E., & Leventis, S. (2023). Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters. Journal of International Accounting, Auditing and Taxation, 51, Article 100547. https://doi.org/10.1016/j.intaccaudtax.2023.100547

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
Wu, C. Y.-H., Hsu, H.-H., & Lin, C.-H. (2024). Do family ownership and control influence the consequences of IFRS adoption?. Corporate Governance: An International Review, 32(2), 348-371. https://doi.org/10.1111/corg.12537

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?.

Determinants of financial stability and risk transmission in dual financial system: Evidence from the COVID pandemic (2023)
Journal Article
Elsayed, A. H., Ahmed, H., & Husam Helmi, M. (2023). Determinants of financial stability and risk transmission in dual financial system: Evidence from the COVID pandemic. Journal of International Financial Markets, Institutions and Money, 85, https://doi.org/10.1016/j.intfin.2023.101784

Existing literature on spillovers and connectedness between Islamic and conventional financial markets overlooked the fundamental role played by money markets in volatility spillovers and risk transmission across markets. That being so, this paper ai... Read More about Determinants of financial stability and risk transmission in dual financial system: Evidence from the COVID pandemic.

Developing Techniques to Support Technological Solutions to Disinformation by Analysing Four Conspiracy Networks During COVID-19 (2023)
Journal Article
Ahmed, W., Önkal, D., Das, R., Krishnan, S., Olan, F., Hardey, M., & Fenton, A. (online). Developing Techniques to Support Technological Solutions to Disinformation by Analysing Four Conspiracy Networks During COVID-19. IEEE Transactions on Engineering Management, 71, 13327-13344. https://doi.org/10.1109/tem.2023.3273191

Given the role of technology and social media during the COVID-19 pandemic, the aim of this paper is to conduct a social network analysis of four COVID-19 conspiracy theories that were spread during the pandemic between March to June 2020. Specifical... Read More about Developing Techniques to Support Technological Solutions to Disinformation by Analysing Four Conspiracy Networks During COVID-19.

Paradoxes of accelerator programs and new venture performance: Do varieties of experiences make a difference? (2023)
Journal Article
Chowdhury, F., & Audretsch, D. B. (2024). Paradoxes of accelerator programs and new venture performance: Do varieties of experiences make a difference?. Small Business Economics, 62(1), 381-409. https://doi.org/10.1007/s11187-023-00778-y

Incubators and accelerators have proliferated, but their impact on new ventures’ performance remains unclear. This article explores whether all ventures benefit equally from participating in accelerator programs. We propose that the entrepreneurs’ hu... Read More about Paradoxes of accelerator programs and new venture performance: Do varieties of experiences make a difference?.

Enlightened Participation: SME Perspectives about Net Zero on Social Media using the Action Case Approach (2023)
Journal Article
Hardey, M., Ahmed, W., Fenton, A., & Koral, C. (online). Enlightened Participation: SME Perspectives about Net Zero on Social Media using the Action Case Approach. IIM Kozhikode Society & Management Review, https://doi.org/10.1177/22779752231166521

Aims/Objectives: This study aims to examine a linked future for a Net Zero global economy. Such a future is examined through network-driven change and informed by co-action and shared business management practices. Methodology used in the study: We e... Read More about Enlightened Participation: SME Perspectives about Net Zero on Social Media using the Action Case Approach.

Does CEO debt-like compensation mitigate corporate social irresponsibility? (2023)
Journal Article
Chen, L., He, G., & Krishnan, G. (2024). Does CEO debt-like compensation mitigate corporate social irresponsibility?. Accounting Forum, 48(4), 594-634. https://doi.org/10.1080/01559982.2023.2195983

Corporate social irresponsibility (CSI) is an increasingly relevant topic to today’s business, as CSI may exert stronger impacts on firms than corporate social responsibility (CSR). However, little is known about mechanisms that can constrain such ir... Read More about Does CEO debt-like compensation mitigate corporate social irresponsibility?.

Analysing Twitter’s Role in Combating the Magnetic Vaccine Conspiracy Theory Using Social Network Analysis (2023)
Journal Article
Ahmed, W., Das, R., Vidal-Alaball, J., Hardey, M. (., & Fuster-Casanovas, A. (2023). Analysing Twitter’s Role in Combating the Magnetic Vaccine Conspiracy Theory Using Social Network Analysis. Journal of Medical Internet Research, 25, Article e43497. https://doi.org/10.2196/43497

Background: The popularity of the magnetic vaccine conspiracy theory, and others of a similar nature, creates challenges to the promotion of vaccines and the dissemination of accurate health information. Objective: Health conspiracy theories are gain... Read More about Analysing Twitter’s Role in Combating the Magnetic Vaccine Conspiracy Theory Using Social Network Analysis.

The market uncertainty of ethically compliant equity: An integrated screening approach (2023)
Journal Article
Abu Bakar, N., Abdelsalam, O., Taamouti, A., & Elmasry, A. (2023). The market uncertainty of ethically compliant equity: An integrated screening approach. Journal of International Financial Markets, Institutions and Money, 86, Article 101759. https://doi.org/10.1016/j.intfin.2023.101759

This study investigates the uncertainty of market returns for ethically compliant equity using a comprehensive ethical screening methodology. The analysis also compares the effect of different ethical screening criteria on firm uncertainty. We develo... Read More about The market uncertainty of ethically compliant equity: An integrated screening approach.

Grassroots accountability: the practical and symbolic aspects of performance (2023)
Journal Article
Millar, J., Mueller, F., & Carter, C. (2023). Grassroots accountability: the practical and symbolic aspects of performance. Accounting, Auditing and Accountability Journal, 37(2), 586-607. https://doi.org/10.1108/aaaj-06-2022-5865

Purpose: Our study provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences. Design/methodology: This is a processual case study of ‘Falkirk in crisis’ that cov... Read More about Grassroots accountability: the practical and symbolic aspects of performance.

Business History and the ‘Practical Turn’ (2023)
Journal Article
Wilson, J., & Tilba, A. (2023). Business History and the ‘Practical Turn’. Management and Organizational History, 18(1), 111-118. https://doi.org/10.1080/17449359.2023.2182322

In addressing the urgent need for business historians to think about enhancing their relationships with practitioners, we advocate what we term a ‘Practical Turn’ (as opposed to a ‘historic turn’ or a ‘narrative turn’, as proposed by other scholars).... Read More about Business History and the ‘Practical Turn’.

The Failure of Transparency as Self-Regulation (2023)
Journal Article
Vigneau, L., & Adams, C. (2023). The Failure of Transparency as Self-Regulation. Sustainability Accounting, Management and Policy Journal, 14(4), 852-876. https://doi.org/10.1108/sampj-01-2022-0051

Purpose: This article examines the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental t... Read More about The Failure of Transparency as Self-Regulation.