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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, 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

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

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

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

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

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, 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

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), 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

Trusting/distrusting auditors' opinion (2019)
Journal Article
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2019). Trusting/distrusting auditors' opinion. Accounting and business research, 11(6), https://doi.org/10.3390/su11061666

Trust relations are essential for effective interchanges in the financial markets. Investors 9 (trustors), as well as other market participants, can only trust financial markets if they trust their 10 auditors (trustees). Especially, auditors' assess... Read More

Is there still a weather anomaly? An investigation of stock and foreign exchange markets (2019)
Journal Article
Andrikopoulos, A., Wang, C., & Zheng, M. (2019). Is there still a weather anomaly? An investigation of stock and foreign exchange markets. Finance research letters, 30, 51-59. https://doi.org/10.1016/j.frl.2019.03.026

Since Saunders (1993), there has been ongoing research on whether the weather can affect asset prices. Our study of the impact of weather on stock and foreign exchange (henceforth FX) markets shows that the weather has no effect during 2002–2018, sug... Read More

Exploring the development of Islamic banking in Nigeria using an actor-network theory perspective (2019)
Journal Article
Sa'id, H. (in press). Exploring the development of Islamic banking in Nigeria using an actor-network theory perspective. Journal of Islamic Accounting and Business Research, doi:10.1108/JIABR-02-2018-0027

Purpose – The purpose of this paper is to investigate the evolution of Islamic banking in Nigeria. Design/methodology/approach – The paper adopts a qualitative approach using 25 semi-structured interviews together with documentary analysis in order t... Read More

Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries (2019)
Journal Article
Adams, D., Adams, K., Ullah, S., & Ullah, F. (2019). Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries. Resources policy, 61, 128-140. doi:10.1016/j.resourpol.2019.02.009

Motivated by recent inconclusive debates on the natural resource ‘curse’ phenomenon, this paper reviews studies that have explored the causes and implications of natural resource endowments ‘curse’ within oil-rich developing countries (ODCs). Most of... Read More

Determinants of corporate cash holdings: An empirical study of Chinese listed firms (2018)
Journal Article
Ahmed, R., Qi, W., Ullah, S., & Kimani, D. (2018). Determinants of corporate cash holdings: An empirical study of Chinese listed firms. Corporate ownership & control, 15(3), 57-65. https://doi.org/10.22495/cocv15i3art5

This study explores the determinants of corporate cash holdings in the Chinese context. As one of the largest developing countries in the world, China offers an interesting opportunity to explore the role of corporate governance, and ownership struct... Read More

A reliability model for assessing corporate governance using machine learning techniques (2018)
Journal Article
Hernandez-Perdomo, E., Guney, Y., & Rocco, C. M. (2019). A reliability model for assessing corporate governance using machine learning techniques. Reliability Engineering and System Safety, 185, 220-231. doi:10.1016/j.ress.2018.12.027

Corporate governance assesses the efficiency and effectiveness of companies’ operations and decisions to ensure value creation for shareholders and optimal risk taking. As investors’ decision making process largely depends on financial information an... Read More

High-frequency trading from an evolutionary perspective: Financial markets as adaptive systems (2018)
Journal Article
Manahov, V., Hudson, R., & Urquhart, A. (2018). High-frequency trading from an evolutionary perspective: Financial markets as adaptive systems. International journal of finance & economics : IJFE, 24(2), 943-962. https://doi.org/10.1002/ijfe.1700

The recent rapid growth of algorithmic high-frequency trading strategies makes it a very interesting time to revisit the long-standing debates about the efficiency of stock prices and the best way to model the actions of market participants. To evalu... Read More

Risk perceptions and risk management approaches of Chinese overseas investors: An empirical investigation (2018)
Journal Article
Ullah, S., Wang, Z., Stokes, P., & Xiao, W. (2019). Risk perceptions and risk management approaches of Chinese overseas investors: An empirical investigation. Research in international business and finance, 47, 470-486. https://doi.org/10.1016/j.ribaf.2018.09.008

This paper presents empirical evidence on how Chinese firms perceive and tackle risks associated with their overseas investments. Using a first-hand survey dataset of Chinese firms who invest abroad, we depict variations in (1) the levels of differen... Read More

Hide-and-Seek in Corporate Disclosure: Evidence from Negative Corporate Incidents (2018)
Journal Article
Rudkin, B., Kimani, D., Ullah, S., Ahmed, R., & Farooq, S. (in press). Hide-and-Seek in Corporate Disclosure: Evidence from Negative Corporate Incidents. Corporate governance, ISSN 0964-8410

Purpose: This paper scrutinizes the legitimacy tactics employed in the annual reports of UK listed companies after their major corporate scandals. Design/methodology/approach: For a sample consisted of 19 companies that are involved in corporate s... Read More

Host country institutions and firm-level R&D influences: An analysis of European Union FDI in China (2018)
Journal Article
Cai, H., Boateng, A., & Guney, Y. (2019). Host country institutions and firm-level R&D influences: An analysis of European Union FDI in China. Research in international business and finance, 47, 311-326. doi:10.1016/j.ribaf.2018.08.006

The paper investigates the effects of institutions and their interaction with firms’ research & development (R&D) levels on foreign direct investment (FDI) inflows in China based on a sample of 680 European Union (EU) firms over the period of 1998 to... Read More

Assessing the design of accounting modules across UK higher educational institutions (2018)
Journal Article
Ullah, S., Kimani, D., Bai, Y., & Ahmed, R. (2018). Assessing the design of accounting modules across UK higher educational institutions. Cogent Business and Management, 5(1), 1-12. https://doi.org/10.1080/23311975.2018.1510717

The purpose of this paper is to uncover how accounting modules are designed across UK Higher Educational Institutions. We carried out a content analysis of Undergraduate Year 1 Accounting Module Handbooks for a sample of 12 UK Universities. The study... Read More

Momentum effects in China: A review of the literature and an empirical explanation of prevailing controversies (2018)
Journal Article
Yang, Y., Gebka, B., & Hudson, R. (2019). Momentum effects in China: A review of the literature and an empirical explanation of prevailing controversies. Research in international business and finance, 47, 78-101. https://doi.org/10.1016/j.ribaf.2018.07.003

© 2018 Elsevier B.V. The contribution of this paper is to enable solid conclusions to be drawn about the existence of momentum effects in China as the current evidence is unsatisfactory. We review and analyse the existing empirical studies on momentu... Read More

Dividend policy of Indonesian listed firms: The role of families and the state (2018)
Journal Article
Duygun, M., Guney, Y., & Moin, A. (2018). Dividend policy of Indonesian listed firms: The role of families and the state. Economic modelling, 75, 336-354. https://doi.org/10.1016/j.econmod.2018.07.007

We investigate factors influencing the dividend policy of the listed Indonesian firms by focusing on agency costs and ownership structure. Our study finds that firms with higher conflicts of interest among managers and shareholders pay lower dividend... Read More