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Technical trading and cryptocurrencies (2019)
Journal Article
Hudson, R., & Urquhart, A. (2019). Technical trading and cryptocurrencies. Annals of Operations Research, https://doi.org/10.1007/s10479-019-03357-1

© 2019, The Author(s). This paper carries out a comprehensive examination of technical trading rules in cryptocurrency markets, using data from two Bitcoin markets and three other popular cryptocurrencies. We employ almost 15,000 technical trading ru... Read More about Technical trading and cryptocurrencies.

A fractional cointegration VAR analysis of Islamic stocks: A global perspective (2019)
Journal Article
Salisu, A. A., Ndako, U. B., Adediran, I. A., & Swaray, R. (2020). A fractional cointegration VAR analysis of Islamic stocks: A global perspective. North American journal of economics and finance, 51, Article 101056. https://doi.org/10.1016/j.najef.2019.101056

In this study, we analyse the behaviour of Islamic stocks from a global perspective covering an array of regional Islamic stock markets. Both the fractional integration and fractional cointegration techniques are employed. Thus, we are able to establ... Read More about A fractional cointegration VAR analysis of Islamic stocks: A global perspective.

Capital adjustment cost and inconsistency in income-based dynamic panel models with fixed effects (2019)
Journal Article
Basu, P., Bhattarai, K., & Getachew, Y. (2019). Capital adjustment cost and inconsistency in income-based dynamic panel models with fixed effects. German Economic Review, 20(4), e1002-e1018. https://doi.org/10.1111/geer.12202

After the seminal work of Nickell (1981), a vast literature demonstrates the inconsistency of ‘conditional convergence’ estimator in income-based dynamic panel models with fixed effects when the time horizon (T) is short but the sample of countries (... Read More about Capital adjustment cost and inconsistency in income-based dynamic panel models with fixed effects.

General Equilibrium Impacts of VAT and Corporate Income Tax in Thailand (2019)
Journal Article
Benjasak, C., & Bhattarai, K. (2019). General Equilibrium Impacts of VAT and Corporate Income Tax in Thailand. International Advances in Economic Research, 25(3), 263-276. https://doi.org/10.1007/s11294-019-09742-7

In this paper, a computable general equilibrium model of Thailand is constructed in order to assess economy-wide impacts of reforms in the value added tax (VAT) and corporate income tax (CIT) on welfare and reallocation of resources across production... Read More about General Equilibrium Impacts of VAT and Corporate Income Tax in Thailand.

The impact of foreignness on the compliance with cybersecurity controls (2019)
Journal Article
Rodgers, W., Alhendi, E., & Xie, F. (2019). The impact of foreignness on the compliance with cybersecurity controls. Journal of world business : JWB, 54, Article 101012. https://doi.org/10.1016/j.jwb.2019.101012

© 2019 This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that... Read More about The impact of foreignness on the compliance with cybersecurity controls.

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania (2019)
Journal Article
Mbelwa, L. H., Adhikari, P., & Shahadat, K. (2019). Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies, 9(3), 335-365. https://doi.org/10.1108/JAEE-01-2018-0005

Purpose: The paper investigates the factors which have resulted in the implementation of accrual accounting reforms ineffective in the central government of Tanzania. Design/methodology/approach: The paper relies on the ideas of institutional theory... Read More about Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania.

Application of Panel Data Models for Empirical Economic Analysis (2019)
Book Chapter
Bhattarai, K. (2019). Application of Panel Data Models for Empirical Economic Analysis. In M. Tsionas (Ed.), Panel Data Econometrics : Empirical Applications (665-708). (https://www.sciencedirect.com/book/9780128158593/panel-data-econometrics). Elsevier. https://doi.org/10.1016/B978-0-12-815859-3.00021-4

This chapter reviews important applications of panel data models. The process of substitution of labor by capital as discussed in Karabarbounis and Neiman (2014) and Picketty (2014) have increased the capital share causing reduction in labor share of... Read More about Application of Panel Data Models for Empirical Economic Analysis.

Does relative strength in corporate governance improve corporate performance? Empirical evidence using MCDA approach (2019)
Journal Article
Guney, Y., Hernandez-Perdomo, E., & Rocco, C. M. (in press). Does relative strength in corporate governance improve corporate performance? Empirical evidence using MCDA approach. Journal of the Operational Research Society, 1-26. https://doi.org/10.1080/01605682.2019.1621216

Academics and practitioners have developed different constructs to quantify corporate governance quality. Despite the limitations of the existing measures, they are still being commonly used. The literature finds that the relationship between perform... Read More about Does relative strength in corporate governance improve corporate performance? Empirical evidence using MCDA approach.

Selling vertically differentiated products under one channel or two? A quality segmentation model for differentiated distribution channels (2019)
Journal Article
Chai, J., Yan, W., Li, Y., Palmer, M., & Huang, Q. (2019). Selling vertically differentiated products under one channel or two? A quality segmentation model for differentiated distribution channels. Journal of the Operational Research Society, https://doi.org/10.1080/01605682.2019.1605469

Many manufacturers, including Lenovo, Sony, Procter & Gamble, and Buckle, have adopted differentiated distribution channels to market vertically differentiated products. However, there is scant literature addressing the issue of quality differentiati... Read More about Selling vertically differentiated products under one channel or two? A quality segmentation model for differentiated distribution channels.

Olive Pomace Oil can be Used as an Alternative Carbon Source for Clavulanic Acid Production by Streptomyces clavuligerus (2019)
Journal Article
Young, T., Li, Y., & Efthimiou, G. (2020). Olive Pomace Oil can be Used as an Alternative Carbon Source for Clavulanic Acid Production by Streptomyces clavuligerus. Waste and biomass valorization, 11(8), 3965-3970. https://doi.org/10.1007/s12649-019-00719-5

Clavulanic acid is an important drug, both medically and economically. It is used to combat bacterial resistance to β-lactam antibiotics and is on the World Health Organisation’s List of Essential Medicines in combination with amoxicillin. An olive o... Read More about Olive Pomace Oil can be Used as an Alternative Carbon Source for Clavulanic Acid Production by Streptomyces clavuligerus.

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq (2019)
Thesis
Al-Shaikh, S. S. K. International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4739187

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance fina... Read More about International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq.

Impacts of direct and indirect tax reforms in Vietnam: A CGE analysis (2019)
Journal Article
Bhattarai, K., Nguyen, D. T. K., & Van Nguyen, C. (2019). Impacts of direct and indirect tax reforms in Vietnam: A CGE analysis. Economies, 7(2), Article 50. https://doi.org/10.3390/economies7020050

The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the Vietnam M... Read More about Impacts of direct and indirect tax reforms in Vietnam: A CGE analysis.

League tables and concentric banding: how similar are the employment and education domains of the Index of Multiple Deprivation 2010? (2019)
Journal Article
Nolan, M. A., Reynolds, M., & Trotter, S. (2020). League tables and concentric banding: how similar are the employment and education domains of the Index of Multiple Deprivation 2010?. Applied Spatial Analysis and Policy, 13(1), 257-288. https://doi.org/10.1007/s12061-019-09302-w

This paper seeks to provide further evidence about ‘league table’ orderings for deprivation in local areas, especially for two domains – employment and education – which seem likely to be closely related. Rather than relying solely on administrative... Read More about League tables and concentric banding: how similar are the employment and education domains of the Index of Multiple Deprivation 2010?.

Ethical pathways of internal audit reporting lines (2019)
Journal Article
Rodgers, W., & Al Fayi, S. (2019). Ethical pathways of internal audit reporting lines. Accounting Forum, 43(2), 220-245. https://doi.org/10.1080/01559982.2019.1605871

This study identifies the ethical pathways of chief audit executive reporting lines that describe internal auditing relationships with different authorities in the organisation (e.g., the board of directors, audit committee, chief executive officer,... Read More about Ethical pathways of internal audit reporting lines.

Big data-savvy teams’ skills, big data-driven actions and business performance (2019)
Journal Article
Akhtar, P., Frynas, J. G., Mellahi, K., & Ullah, S. (2019). Big data-savvy teams’ skills, big data-driven actions and business performance. British Journal of Management, 30(2), 252-271. https://doi.org/10.1111/1467-8551.12333

Prior studies on big data analytics have emphasized the importance of specific big data skills and capabilities for organizational success; however, they have largely neglected to investigate the use of cross-functional teams' skills and its links to... Read More about Big data-savvy teams’ skills, big data-driven actions and business performance.

Can urban coffee consumption help predict US inflation? (2019)
Journal Article
Salisu, A. A., Swaray, R., & Adediran, I. A. (2019). Can urban coffee consumption help predict US inflation?. Journal of forecasting, 38(7), 649-668. https://doi.org/10.1002/for.2589

Motivated by the importance of coffee to Americans and the significance of the coffee subsector to the US economy, we pursue three notable innovations. First, we augment the traditional Phillips curve model with the coffee price as a predictor, and s... Read More about Can urban coffee consumption help predict US inflation?.

Trade credit, firm profitability, and financial constraints: Evidence from listed SMEs in East Asia and the Pacific (2019)
Journal Article
Hoang, C. H., Xiao, Q., & Akbar, S. (2019). Trade credit, firm profitability, and financial constraints: Evidence from listed SMEs in East Asia and the Pacific. International Journal of Managerial Finance, 15(5), 744-770. https://doi.org/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 about Trade credit, firm profitability, and financial constraints: Evidence from listed SMEs in East Asia and the Pacific.

Environmental or sustainable supply chain performance measurement standards and certifications (2019)
Book Chapter
Grant, D. B., & Shaw, S. (2019). Environmental or sustainable supply chain performance measurement standards and certifications. In J. Sarkis (Ed.), Handbook on the sustainable supply chain (357-376). Edward Elgar Publishing. https://doi.org/10.4337/9781786434272.00024

Organizations are looking to adopt environmental or sustainable performance management standards and certifications for their supply chains to satisfy stakeholder concerns and to respond to increasing awareness and interest in sustainability. However... Read More about Environmental or sustainable supply chain performance measurement standards and certifications.

Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks (2019)
Journal Article
Kartadjumena, E., & Rodgers, W. (2019). Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks. Accounting and business research, 11(6), Article 1673. https://doi.org/10.3390/su11061673

This research investigates whether executive compensation is designed to motivate managers to pursue corporate sustainability (CS) concerns as measured by Global Reporting Initiative (GRI) 3.1 disclosure indicators in Indonesian listed commercial ban... Read More about Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks.