Browsing Department of Accounting and Finance by Title
Now showing items 131-150 of 422
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Ecological civilization - China's emerging ecological civilization
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Ecological Governance and the Independent Assurance of Sustainability Reporting by Chinese Listed Companies
(Article)The purpose of this paper is to examine independent assurance of sustainability reports in a major emerging economy – China. It draws on a theory of ecological governance which offers models, one of which China’s governance ... -
The Effect of Export Marketing Capabilities on Export Performance: Moderating Role of Dysfunctional Competition
(Article)This study utilizes multiple-informant and time-lagged primary data from 162 industrial exporting firms in Sub-Saharan Africa to contribute to an understanding of when export marketing capabilities can be deployed to drive ... -
The effect of insider trading laws and enforcement on stock market transaction cost
(Article)Theoretical arguments suggest that as countries enact insider trading laws and complement them with enforcement, stock market information risk reduces and investor participation increases, and this will therefore have a ... -
Effects of Foreign Acquisitions on Financial constraints, Productivity and Investment in R&D of Target Firms in China
(Article)This paper examines whether foreign acquisitions lessen financial constraints, improve investment in research & development (R&D) and productivity of the target firms in China based on a sample of 914 cross-border mergers ... -
The effects of length of service and ethical ideologies on moral development and behavioral intentions:A study among Brazilian public sector tax auditors
(Article)Purpose – The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. ... -
The effects of ownership change on bank performance and risk exposure: Evidence from Indonesia
(Article)This study investigates the effects of ownership change on the performance and exposure to risk of 60 Indonesian commercial banks over the period 2005–2012. We find that state-owned banks tend to be less profitable and ... -
The effects of stakeholder integration on firm-level product innovativeness: Insights from small and medium-sized enterprises in Ghana
(Article)In spite of growing research on the influence of external stakeholders on firm outcomes, there is a paucity of research on how they influence innovation in emerging economies. In addition, the specific environmental factors ... -
The efficacy of market abuse regulation in the UK
(Article)The purpose of this paper is to ascertain the efficacy of Financial Services and Markets Act (FMSA) (2000) in deterring illegal insider trading in target companies around the time of a merger and aquisition announcement. ... -
An Empirical Investigation into the Reversal of the Carry Trade
(Conference)The carry trade, where profits can be made in currency markets using price information alone, has been a persistent anomaly in financial markets since the collapse of Bretton Woods. The paper investigates the reversal of ... -
Empirical Studies on Stock Return Predictability and International Risk Exposure
(Working Paper)Empirical evidence on the predictability of aggregate stock returns has shown that many commonly used predictor variables have little power to predict the market out-of-sample. However, a recent paper by Kelly and Pruitt ... -
Entrepreneurial alertness and new venture performance: facilitating roles of networking capability
(Article)An ability to act upon an entrepreneurial opportunity has been noted to be a major driver of new venture success. However, scholarly knowledge is limited on how and when entrepreneurs’ alertness to entrepreneurial opportunities ... -
Entrepreneurial orientation, environmental sustainability and new venture performance: Does stakeholder integration matter?
(Article)Previous research has theorised that the link between entrepreneurial orientation (EO) and performance is mediated by environmental sustainability orientation (ESO). However, firm-level factors that may moderate this ... -
Entrepreneurs' optimism, cognitive style and persistence
(Article)Purpose – The purpose of this paper is to examine the moderating effects of cognitive style dimensions on the relationship between entrepreneurs’ optimism and persistence. Design/methodology/approach – This theoretically ... -
Environmental accounting in China: the case of a medium sized Chinese state owned enterprise
(Working Paper)Purpose – The purpose of this paper is to contribute to the discussions about the radical change that is required if any notion of sustainability is to hold in the future. It is hypothesised that developments in environmental ...