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Trade credit, firm profitability, and financial constraints: Evidence from listed SMEs in East Asia and the Pacific (2019)
Journal Article
Cong Huan, H., Xiao, Q., & Akbar, S. (in press). Trade credit, firm profitability, and financial constraints: Evidence from listed SMEs in East Asia and the Pacific. International Journal of Managerial Finance, doi:10.1108/IJMF-09-2018-0258

The principal objective of this study is to investigate the non-linear association between trade credit and profitability of small and medium enterprises (SMEs). Moreover, this paper analyses whether the above relationship varies according to financi... Read More

International evidence on the determinants of organizational ethical vulnerability (2018)
Journal Article
Ullah, S., Ahmad, S., Akbar, S., & Kodwani, D. (2018). International evidence on the determinants of organizational ethical vulnerability. British Journal of Management, doi:10.1111/1467-8551.12289

This paper proposes a model to explain what makes organisations ethically vulnerable. Drawing upon legitimacy, institutional, agency and individual moral reasoning theories we consider three sets of explanatory factors and examine their association w... Read More

International evidence on the determinants of organisational ethical vulnerability (2018)
Journal Article
Ullah, S., Ahmad, S., Akbar, S., & Kodwani, D. (in press). International evidence on the determinants of organisational ethical vulnerability. British Journal of Management, ISSN 1045-3172

This paper proposes a model to explain what makes organisations ethically vulnerable. Drawing upon legitimacy, institutional, agency and individual moral reasoning theories we consider three sets of explanatory factors and examine their association w... Read More

Firm performance, corporate governance and executive compensation in Pakistan (2017)
Journal Article
Sheikh, M. F., Shah, S. Z. A., & Akbar, S. (2018). Firm performance, corporate governance and executive compensation in Pakistan. Applied economics, 50(18), 2012-2027. doi:10.1080/00036846.2017.1386277

© 2017 Informa UK Limited, trading as Taylor & Francis Group This study examines the effects of firm performance and corporate governance on chief executive officer (CEO) compensation in an emerging market, Pakistan. Using a more robust Generalized... Read More

Credit supply constraints and financial policies of listed companies during the 2007–2009 financial crisis (2017)
Journal Article
Akbar, S., Rehman, S. U., Liu, J., & Shah, S. Z. A. (2017). Credit supply constraints and financial policies of listed companies during the 2007–2009 financial crisis. Research in international business and finance, 42, 559-571. doi:10.1016/j.ribaf.2017.07.001

© 2017 Elsevier B.V. This study examines the effects of lending constraints on the financial policies of UK publicly listed companies during the 2007–2009 financial crisis. Using a sample of 2039 publicly listed firms, the results of our analysis ind... Read More

CEO compensation and banks’ risk-taking during pre and post financial crisis periods (2017)
Journal Article
Shah, S. Z. A., Akbar, S., Liu, J., Liu, Z., & Cao, S. (2017). CEO compensation and banks’ risk-taking during pre and post financial crisis periods. Research in international business and finance, 42, 1489-1503. doi:10.1016/j.ribaf.2017.07.089

© 2017 Elsevier B.V. This study examines the impact of CEO compensation on banks’ risk during both pre and post-financial crisis periods. Our results suggest a negative relationship between CEO bonuses and banks’ risk in the pre-financial crisis peri... Read More

Board structure and corporate risk taking in the UK financial sector (2017)
Journal Article
Akbar, S., Kharabsheh, B., Poletti-Hughes, J., & Shah, S. Z. A. (2017). Board structure and corporate risk taking in the UK financial sector. International review of financial analysis, 50, 101-110. doi:10.1016/j.irfa.2017.02.001

© 2017 Elsevier Inc. This paper examines the relationship between board structure and corporate risk taking in the UK financial sector. We show how the board size, board independence and combining the role of CEO and chairperson in boards may affect... Read More

Market reaction to seasoned offerings in China (2016)
Journal Article
Liu, J., Akbar, S., Shah, S. Z. A., Zhang, D., & Pang, D. (2016). Market reaction to seasoned offerings in China. Journal of Business Finance and Accounting, 43(5-6), 597-653. doi:10.1111/jbfa.12198

© 2016 John Wiley & Sons Ltd This study examines stock market reaction to the announcement of various forms of seasoned issues in China. Our empirical evidence demonstrates that market reactions differ in ways that suggest a difference between mana... Read More

Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK (2015)
Journal Article
Ali, A., Akbar, S., & Ormrod, P. (2016). Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. Accounting Forum, 40(1), 45-62. doi:10.1016/j.accfor.2015.12.001

© 2015 Elsevier Ltd. This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is highe... Read More

Effectiveness of performance appraisal: An integrated framework (2014)
Journal Article
Iqbal, M. Z., Akbar, S., & Budhwar, P. (2015). Effectiveness of performance appraisal: An integrated framework. International Journal of Management Reviews, 17(4), 510-533. doi:10.1111/ijmr.12050

© 2015 British Academy of Management and John Wiley & Sons Ltd. Based on a robust analysis of the existing literature on performance appraisal (PA), this paper makes a case for an integrated framework of effectiveness of performance appraisal (EPA)... Read More

Firm size, sector and market valuation of R&D expenditures (2008)
Journal Article
Shah, S. Z. A., Stark, A. W., & Akbar, S. (2008). Firm size, sector and market valuation of R&D expenditures. Applied financial economics letters, 4(2), 87-91. doi:10.1080/17446540701537756

Significant market value effects of RD are found for UK firms of all sizes. Sector-based analyses indicate large, positive and statistically significant influences of RD on market values of UK firms in both manufacturing and nonmanufacturing sectors.

Spin-offs, stages of growth and funding issues: Some UK evidence (2007)
Journal Article
Ullah, F., Akbar, S., & Taylor, P. (2007). Spin-offs, stages of growth and funding issues: Some UK evidence. International journal of entrepreneurship and innovation management, 7(6), 524-540. doi:10.1504/ijeim.2007.014595

This paper explores funding issues at the early development stages of Technology-Based Small Firms (TBSFs) spun-out from universities, non-university research organisations and parent companies. This paper presents empirical evidence for the UK, deri... Read More