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Enterprise risk management and firm performance: Role of the risk committee (2019)
Journal Article
Malik, M. F., Zaman, M., & Buckby, S. (2020). Enterprise risk management and firm performance: Role of the risk committee. Journal of Contemporary Accounting and Economics, 16(1), Article 100178. https://doi.org/10.1016/j.jcae.2019.100178

In recent years, there have been increasing efforts in the corporate world to invest in risk management and governance processes. In this paper, we examine the impact of Enterprise Risk Management (ERM) on firm performance by examining whether firm p... Read More about Enterprise risk management and firm performance: Role of the risk committee.

Private management and governance styles in a Japanese public hospital: A story of west meets east (2019)
Journal Article
Uddin, S., Mori, Y., & Shahadat, K. (2020). Private management and governance styles in a Japanese public hospital: A story of west meets east. Social science & medicine, 245, Article 112719. https://doi.org/10.1016/j.socscimed.2019.112719

This paper examines a case of healthcare governance reform in a Japanese hospital to demonstrate how and why physicians may resist NPM ideals in healthcare. We find that the governance reform departed significantly from its idealized form. The intend... Read More about Private management and governance styles in a Japanese public hospital: A story of west meets east.

A note on the Gao et al. (2019) uniform mixture model in the case of regression (2019)
Journal Article
Tsionas, M. G., & Andrikopoulos, A. (2020). A note on the Gao et al. (2019) uniform mixture model in the case of regression. Annals of Operations Research, 289(2), 495-501. https://doi.org/10.1007/s10479-019-03475-w

© 2019, The Author(s). We extend the uniform mixture model of Gao et al. (Ann Oper Res, 2019. https://doi.org/10.1007/s10479-019-03236-9) to the case of linear regression. Gao et al. (Ann Oper Res, 2019. https://doi.org/10.1007/s10479-019-03236-9) pr... Read More about A note on the Gao et al. (2019) uniform mixture model in the case of regression.

Determinants of hedge fund performance during ‘good’ and ‘bad’ economic periods (2019)
Journal Article
Stafylas, D., & Andrikopoulos, A. (2020). Determinants of hedge fund performance during ‘good’ and ‘bad’ economic periods. Research in international business and finance, 52, Article 101130. https://doi.org/10.1016/j.ribaf.2019.101130

We analyse the drivers of hedge fund performance, focusing simultaneously on fund size, age, lockup period, fund strategies, business cycles and different market conditions, dealing with the omitted variable bias. We use exogenous break points and a... Read More about Determinants of hedge fund performance during ‘good’ and ‘bad’ economic periods.

Stakeholder identification and engagement in problem structuring interventions (2019)
Journal Article
Gregory, A. J., Atkins, J. P., Midgley, G., & Hodgson, A. (2020). Stakeholder identification and engagement in problem structuring interventions. European journal of operational research, 283(1), 321-340. https://doi.org/10.1016/j.ejor.2019.10.044

© 2019 The Authors This paper addresses the under-researched issue of stakeholder identification and engagement in problem structuring interventions. A concise framework is proposed to aid critical reflection in the design and reporting of stakeholde... Read More about Stakeholder identification and engagement in problem structuring interventions.

Overnight momentum, informational shocks, and late informed trading in China (2019)
Journal Article
Gao, Y., Han, X., Li, Y., & Xiong, X. (2019). Overnight momentum, informational shocks, and late informed trading in China. International review of financial analysis, 66, 101394. https://doi.org/10.1016/j.irfa.2019.101394

Based on high-frequency firm-level data, this paper uncovers new empirical patterns on intraday momentum in China. First, there exists a strong intraday momentum effect at the firm level. Second, the intraday predictability stems mainly from the over... Read More about Overnight momentum, informational shocks, and late informed trading in China.

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)
Journal Article
Khalil, M., Ozkan, A., & Yildiz, Y. (2020). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, 55(1), 1-27. https://doi.org/10.1007/s11156-019-00834-3

© 2019, The Author(s). This study investigates how foreign institutional ownership interacts with accounting conservatism in an emerging market setting. We posit that weak investor protection and a high degree of information asymmetry between insider... Read More about Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market.

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.