Browsing Department of Accounting and Finance by Title
Now showing items 98-117 of 414
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Designing a Pro-poor Credit Risk Management System for Financial Inclusion: An Empirical Analysis
(Conference)Purpose –By drawing upon the institutional theory, the purpose of this study is to investigate the adoption of pro-poor credit risk management techniques by microfinance institutions (MFIs) in Ghana to promote a financially ... -
Developing entrepreneurship in Africa: investigating critical resource challenges
(Article)Purpose – By drawing upon institutional theory, the purpose of this paper is to investigate the role of four critical resources (credit, electricity, contract enforcement and political governance) in explaining the ... -
Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350
(Article)This paper examines the possible effects of corporate governance (GC) on audit quality (AQ) among the FTSE 350 companies. Using a sample of 180 companies from 2012 to 2017 (i.e., 1080 firm-year observations) a binary ... -
Discourse Analysis of the Dinar Currency System and the single currency agenda in the Gulf States
(Article)Dinar (Gold) currency system has been the focal point of monetary authorities in both medieval and modern periods. The purpose of this paper is to discuss the historical connection between the dinar currency system and ... -
Discretionary environmental disclosures of corporations in Nigeria
(Article)Environmental disclosures in Nigeria are surrounded by controversy involving the pervasive impact of a voluntary regime. The absence of a statutory environmental reporting framework has become responsible for the nuances ... -
Disintermediated education.
(Book chapter) -
Diversification benefits of Shari'ah compliant equity ETFs in emerging markets
(Article)Previous studies on the performance of Islamic finance and banking have been more comparative than experimental when it comes to the role and effect of Islamic (Shari'ah compliant) assets in a conventional setting. This ... -
Dividend policy and share price volatility: UK evidence
(Article)Purpose – The purpose of this paper is to examine the relation between dividend policy and share price changes in the UK stock market. Design/methodology/approach – Multiple regression analyses are used to explore the ... -
Do Stock Market Fluctuations Affect Suicide Rates?
(Working Paper)This paper uncovers a new influential factor driving suicidal behavior. Using an international sample, we document a robust and significant inverse relationship between stock market returns and the percentage increase in ... -
Does (or can) Confucianism inform environmental accounting and reporting in China
(Working Paper)This paper seeks to do two things: Firstly it reviews some of the literature on both Confucianism and its application to business. Secondly it outlines a proposed research project that will further explore the usefulness ... -
Does board independence influence financial performance in IPO firms? The moderating role of the national business system
(Article)Prior evidence suggests that board independence may enhance financial performance, but this relationship has been tested almost exclusively for Anglo-American countries. To explore the boundary conditions of this prominent ... -
Does Economic Policy Uncertainty Drive CDS Spreads?
(Article)This study analyzes the dynamic interactions between changes in economic policy uncertainty and the fluctuations in the cost of credit protection. We find that the differenced iTraxx and CDX indices are Granger-caused by ... -
Does financial resource slack drive sustainability expenditure in developing economy small and medium-sized enterprises?
(Article)While firms continue to commit slack financial resources to sustainability causes, knowledge is lacking on how financial resource slack drives sustainability expenditure under varying conditions of market pressure and ... -
Does institutional logic matter in microfinance delivery? An empirical study of microfinance clients
(Article)Purpose – From an institutional theory perspective, the purpose of this paper is to investigate the combined impact of financial capital (microcredit) and human capital development (entrepreneurship training) delivered by ... -
Does Managerial Training have any impact on the performance of MSE Managers? Empirical evidence from Ghana
(Conference)Adopting the human capital theory as a lens, this study investigates the impact of managerial training on the performance of the managers of Micro and Small Enterprises (MSEs) in Ghana. The study uses primary data collected ...