Now showing items 1-10 of 218
Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports
This paper presents the first comprehensive analysis of corporate environmental disclosure (CED) in the Arab MENA region. Using a detailed research instrument containing 55 items, content analysis of the annual reports of ...
Decomposing the Bid - ask Spread in Multi-Dealer Markets
Spatio-Temporal Audit of Nigeria's Industrial Policies and Entrepreneurship Development Interventions from 1946 to 2013
(International Journal of Humanities and Social Science, 2014-01-01)
Spatio-Temporal Auditing (STA) entails a critical examination of performance of economic policies and development programmes within a defined context, space and time. This paper employs the STA to critique Nigeria’s ...
Too Big to Ignore? Hedge Fund Flows and Bond Yields
This paper investigates the information content of aggregate hedge fund flow and its predictive power with respect to bond yields. Using a sample of 9725 hedge funds from 1994 to 2012, we find that fund flow is negatively ...
Insights regarding the applicability of semiotics to CSR communication research
(Edward Elgar Publishing, 2016)
Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms
Purpose: This study investigates the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely Kuwait. Design/methodology/approach: ...
Systematic and Firm-specific Risks of CDS Spreads: Credit and Liquidity under Scrutiny
Using a sample of 356 U.S. non-financial firms from 2002 to 2011, we derive endogenous systematic credit risk and Credit Default Swap (CDS) illiquidity factors, and show that they dominate firm-specific and exogenous ...
An Evaluation of Management Perspectives of Sustainability Reporting in the Nigerian Oil Industry
(Canadian Center of Science and Education, 2014-05-27)
Purpose: This article investigates the perspectives of managers involved in sustainability reporting in the Nigerian oil industry. Design/Methodology: The article adopts a survey methodology in its approach to conduct ...
A Semiotic approach to evaluating the quality and veracity of CSR reporting
(DMU Accounting and Finance Occasional Paper Series, 2014-07-30)
Ownership Structure, Cash Constraints and Investment Behaviour in Russian Firms
(De Montfort University, 2013-10)