Browsing Department of Accounting and Finance by Title
Now showing items 173-192 of 422
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Factors affecting corporate environmental disclosure in emerging economies – the role of corporate governance structures
(Article)This study seeks to examine whether internal corporate governance (CG) mechanisms affect Corporate Environmental Disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively ... -
Feedback trading and the ramadan effect in frontier markets
(Article)We examine the presence of the Ramadan effect in feedback trading drawing on a sample of eleven majority Muslim markets for the period of 29/6/2001 to 1/8/2016. Feedback trading is significant in several of these markets, ... -
Financial and corporate social performance in UK listed firms: The relevance of non-linearity and lag effects
(Article)Using environmental, social and governance (ESG) scores compiled by Reuters Datastream for each company’s corporate social performance (CSP), we examine the relationship between CSP and corporate financial performance (CFP) ... -
Financial development and economic growth in China
(Article)The purpose of this paper is to examine the relationship between financial development and economic growth. In particular, the authors examine the impact of financial development on the growth of primary, secondary, and ... -
Financial Literacy and Firm performance The moderating role of financial capital availability and resource flexibility.
(Article)Financial literacy, financial capital availability and resource flexibility are typically modelled as separate antecedents of firm performance. However, the boundary conditions for such models are less examined in a ... -
Financial Market Consequences of Early Adoption of International Standards on Auditing: International Evidence
(Article)Purpose: This paper investigates the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a Diffusion of Innovation (DOI) theory perspective. Design/meth ... -
The financing behaviour of firms and financial crisis
(Article)Purpose – The purpose of this paper is to contribute to the capital structure literature by examining the determinants of capital structure from the context of South Africa and to provide evidence of the effects of the ... -
FNGOs and financial inclusion: investigating the impact of microcredit on employment growth in Ghana
(Article)Financial non-governmental organizations (FNGOs) are regulated microfinance institutions that operate with a social welfare logic in the delivery of microcredit to the financially excluded in Ghana. The microcredit is ... -
Foreign equity portfolio flow and corruption: A cross-country evidence
(Article)This study examines the impact of foreign equity portfolio investment on corruption. Employing a large dataset of 44 countries from 2001 to 2015 and three different measures of corruption, our results show that foreign ... -
Fraud in Small Charities: Evidence from England and Wales
(Article)Purpose – Despite the increasing awareness of fraud in organisations in the UK and the potential benefits of strong fraud management through deterrence and prevention, there remains limited research on fraud in small ... -
The free market & social responsibility
(Book chapter) -
Frontiers of Commercial Real Estate Portfolio Performance: Are Sector-Region Efficient Diversification Strategies a myth or reality?
(Article)This paper departs from the traditional optimisation methods used to evaluate portfolio performance. Rather, the Stochastic Frontier Analysis approach is used to econometrically determine the benchmark real estate ... -
The future of corporate governance: a prognosis.
(Book chapter) -
Gender Diverse Portfolios as New Asset Class
(Working Paper)This paper studies market-traded equity portfolios that are constructed based on a minimum number of female board members and/or a target female work force ratio. Using the top 1,000 US firms from 2002 to 2015 as the ... -
Global Governance and Gross Capital Flows Dynamics
(Article)One of the famous puzzles in macroeconomics, the Lucas (1990) paradox on "why doesn't capital flow from rich to poor countries", continues to exist and shapes capital flows in the modern world. This paper provides cross-country ... -
Global liquidity and capital flow regulations
(Article)After the Global Financial Crisis, the usage of capital controls and macroprudential policies has returned and becomes an essential element of the policy paradigm in different countries. However, our knowledge on the ... -
Global liquidity, market sentiment, and financial stability indices
(Article)This paper investigates the determinants of global liquidity, measured using BIS data on cross-border claims of banks (bank flows) in a sample of 149 countries. The main contribution of our paper is in identifying the ...