All Outputs (46)

An examination of the ethical influences on the work of tax practitioners (2016)
Journal Article
Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B. (2017). An examination of the ethical influences on the work of tax practitioners. Journal of Business Ethics, 146(4), 729-745. https://doi.org/10.1007/s10551-016-3037-6

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue et... Read More about An examination of the ethical influences on the work of tax practitioners.

Board independence, audit quality and earnings management: evidence from Egypt (2016)
Journal Article
Khalil, M., & Ozkan, A. (2016). Board independence, audit quality and earnings management: evidence from Egypt. Journal of emerging market finance, 15(1), 84-118. https://doi.org/10.1177/0972652715623701

Using a unique dataset for Egyptian firms, we investigate the relationship between board independence, audit quality and earnings management. We test whether firm-level corporate governance provisions matter in an emerging market setting characterise... Read More about Board independence, audit quality and earnings management: evidence from Egypt.

Identifying the relative importance of stock characteristics (2016)
Journal Article
French, D., Wu, Y., & Li, Y. (2016). Identifying the relative importance of stock characteristics. Journal of Multinational Financial Management, 34, 80-91. https://doi.org/10.1016/j.mulfin.2016.01.002

There is no consensus in the literature as to which stock characteristic best explains returns. In this study, we employ a novel econometric approach better suited than the traditional characteristic sorting method to answer this question for the UK... Read More about Identifying the relative importance of stock characteristics.

Equity market contagion during global financial and Eurozone crises : evidence from a dynamic correlation analysis (2016)
Journal Article
Mollah, S., Quoreshi, A. M. M. S., & Zafirov, G. (2016). Equity market contagion during global financial and Eurozone crises : evidence from a dynamic correlation analysis. Journal of International Financial Markets, Institutions and Money, 41, 151-167. https://doi.org/10.1016/j.intfin.2015.12.010

The devastation resulting from the recent global financial and Eurozone crises is immense. Most researchers commonly believe that the global financial crisis originated in the United States, and spread immediately to global financial hubs where it ev... Read More about Equity market contagion during global financial and Eurozone crises : evidence from a dynamic correlation analysis.

Do rating grades convey important information: German evidence? (2016)
Journal Article
Kenjegaliev, A., Duygun, M., & Mamedshakhova, D. (2016). Do rating grades convey important information: German evidence?. Economic modelling, 53, 334-344. https://doi.org/10.1016/j.econmod.2015.11.021

© 2015 Elsevier B.V. In this paper we investigate the impact of credit rating changes on German stock market. We evaluate daily abnormal stock returns of companies listed on the Frankfurt Stock Exchange (HDAX). Rating upgrades and downgrades are made... Read More about Do rating grades convey important information: German evidence?.

Is there club convergence in Latin America? (2016)
Journal Article
King, A., & Ramlogan-Dobson, C. (2016). Is there club convergence in Latin America?. Empirical economics, 51(3), 1011-1031. https://doi.org/10.1007/s00181-015-1040-x

Previous studies of the income convergence hypothesis for Latin American economies indicate that almost all are not systematically closing their income gap with developed nations. The few studies to consider whether they instead exhibit club converge... Read More about Is there club convergence in Latin America?.