Accounting & Financial Management
Organisational unit: Subject Group
- 2020
- Early online
Compliance with IFRS 7 by financial institutions: evidence from GCC
Amal Yamani & Professor Khaled Hussainey, 25 Jul 2020, In: International Journal of Disclosure and Governance.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks
M. Marei, Sherif El-Halaby, I. Elbendary & Professor Khaled Hussainey, 26 Jul 2020, (Accepted for publication) Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. Azid, T., Mukhlisin, M., Akbar, N. & Tahir, M. (eds.). Emerald Group Publishing LimitedResearch output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review
- Early online
What drives risk disclosure in Islamic and conventional banks? An international comparison
Néjia Moumen, Rihab Grassa & Professor Khaled Hussainey, 26 Jul 2020, In: International Journal of Finance and Economics. 24 p.Research output: Contribution to journal › Article › peer-review
- Early online
Are bank risk disclosures informative? Evidence from debt markets
Ahmed A. Elamer, Collins Ntim, Hussein A. Abdou, Andrews Owusu, Mohamed Elmagrhi & Dr Awad Ibrahim, 28 Jul 2020, In: International Journal of Finance and Economics. 29 p.Research output: Contribution to journal › Article › peer-review
- Published
The effects of Board of Directors' education on firms' credit ratings
Dr Giota Papadimitri, Professor Fotios Pasiouras, Dr Menelaos Tasiou & Alexia Ventouri, Aug 2020, In: Journal of Business Research. 116, p. 294-313Research output: Contribution to journal › Article › peer-review
- Published
Board composition and firm performance: the case of FTSE All Shares
Mr Imad Chbib & Professor Mike Page, 1 Aug 2020, In: IUP Journal of Corporate Governance. 19, 1, p. 7-27Research output: Contribution to journal › Article › peer-review
- Early online
The effect of tax preparers on corporate tax aggressiveness: evidence form the UK context
Soufiene Assidi & Professor Khaled Hussainey, 2 Aug 2020, In: International Journal of Finance and Economics. 10 p.Research output: Contribution to journal › Article › peer-review
- Early online
The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index
Raoudha Saidani, Neila Boulila Taktak & Professor Khaled Hussainey, 10 Aug 2020, In: Singapore Economic Review.Research output: Contribution to journal › Article › peer-review
- Published
Do tense geopolitical factors drive crude oil prices?
Fen Li, Zhehao Huang , Junhao Zhong & Khaldoon Albitar, 18 Aug 2020, In: Energies. 13, 16, p. 1-19 19 p., 4277.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
Do checks on bureaucrats improve firm value? Evidence from a natural experiment
Mr Jiafu An, Seth Armitage, Wenxuan Hou & Xianda Liu, 20 Aug 2020, (Accepted for publication) In: Accounting & Finance.Research output: Contribution to journal › Article › peer-review
- Early online
Religiosity and financial distress in US firm
Ines Gharbi, Mounira Hamed-Sidhom, Professor Khaled Hussainey & Janet Ganouati, 23 Aug 2020, In: International Journal of Finance and Economics.Research output: Contribution to journal › Article › peer-review
- Published
Diverse student bodies and diverging performance trajectories
Mr Sina Erdal & Professor Andrew Wood, 24 Aug 2020, In: Journal of Applied Learning & Teaching. 3, 2, 9 p.Research output: Contribution to journal › Article › peer-review
- Early online
Corporate governance and earnings management nexus: evidence from the UK and Egypt using neural networks
Hussein A. Abdou, Nouran N. Ellelly, Ahmed A. Elamer, Professor Khaled Hussainey & Hassan Yazdifar, 29 Aug 2020, In: International Journal of Finance and Economics.Research output: Contribution to journal › Article › peer-review
- Published
Splitting accountability hairs: anomalies in the adaptation of IFRS for SMEs in the UK and Ireland
Dr Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed, 31 Aug 2020, In: Accounting in Europe. 17, 2, p. 183-203 21 p.Research output: Contribution to journal › Article › peer-review
- Published
Corporate Governance and its Implications on Accounting and Finance
Ahmad J. Alqatan (ed.), Professor Khaled Hussainey (ed.) & Hichem Khlif (ed.), 1 Sep 2020, IGI Global. 300 p.Research output: Book/Report › Book
- Published
ESG disclosure and firm performance before and after IR: the moderating role of governance mechanisms
Khaldoon Albitar, Professor Khaled Hussainey, Nasir Kolade & Ali Gerged, 1 Sep 2020, In: International Journal of Accounting & Information Management. 28, 3, p. 429-444 16 p.Research output: Contribution to journal › Article › peer-review
- Published
Theories related to the relationship between board diversity, earnings management and firm performance
Ahmad Alqatan, Mr Imad Chbib & Professor Khaled Hussainey, 1 Sep 2020, Corporate Governance and Its Implications on Accounting and Finance. Alqatan, A. J., Hussainey, K. & Khlif, H. (eds.). IGI GlobalResearch output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review
- Published
The duality of expatriation in the Chinese multinational expansion: from a governmentality perspective
Dr Xinxiang Li, Dr Le Bo, Dr Dan Shen & Teerooven Soobaroyen, 2 Sep 2020, BAM 2020 Conference in the Cloud Proceedings. British Academy of Management, 19 p.Research output: Chapter in Book/Report/Conference proceeding › Conference contribution
- Early online
Do ownership structures affect risk disclosure in Islamic banks? International evidence
Néjia Moumen, Rihab Grassa & Professor Khaled Hussainey, 14 Sep 2020, In: Journal of Financial Reporting and Accounting. 23 p.Research output: Contribution to journal › Article › peer-review
- Early online
Gaining momentum: towards integrated reporting practices in Gulf Cooperation Council countries
Ahmed H. Ahmed, Mohamed Esmail Elmaghrabi, Theresa Dunne & Professor Khaled Hussainey, 14 Sep 2020, In: Business Strategy and Development. 16 p.Research output: Contribution to journal › Article › peer-review
- Early online
Female audit partners and extended audit reporting: UK evidence
Dr Tarek Mohamed Hassan AbdelFattah, Mohamed Elmahgoub & Ahmed A. Elamer, 15 Sep 2020, In: Journal of Business Ethics. 21 p.Research output: Contribution to journal › Article › peer-review
- Early online
Why do sukuks (Islamic bonds) need a different pricing model?
Md Hamid Uddin, Sarkar H. Kabir, Mohammad Kabir Hassan, Mohammed S. Hossain & Professor Jia Liu, 17 Sep 2020, In: International Journal of Finance and Economics.Research output: Contribution to journal › Article › peer-review
- Published
A novel dual-weighted fuzzy proximal support vector machine with application to credit risk analysis
Lean Yu, Xiao Yao, Xiaoming Zhang, Hang Yin & Professor Jia Liu, 1 Oct 2020, In: International Review of Financial Analysis. 71, 10 p., 101577.Research output: Contribution to journal › Article › peer-review
- Published
Bank competition, concentration and EU SME cost of debt
Xiaodong Wang, Liang Han & Ms Xing Huang, 1 Oct 2020, In: International Review of Financial Analysis. 71, 20 p., 101534.Research output: Contribution to journal › Article › peer-review
- Published
CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks
Mohd Shukor Harun, Professor Khaled Hussainey, Khairul Ayuni Mohd Kharuddin & Omar Al Farooque, 1 Oct 2020, In: International Journal of Accounting & Information Management. 28, 4, p. 607-638 32 p.Research output: Contribution to journal › Article › peer-review
- Published
Product returns: a growing problem for business, society and environment
Regina Frei, Professor Lisa Jack & Steve Brown, 1 Oct 2020, In: International Journal of Operations & Production Management. 40, 10, p. 1613-1621 9 p.Research output: Contribution to journal › Article › peer-review
- Early online
CISEF: a Composite Index of Social, Environmental and Financial Performance
Chrysovalantis Gaganis, Fotios Pasiouras, Dr Menelaos Tasiou & Constantin Zopounidis, 4 Oct 2020, In: European Journal of Operational Research. 16 p.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
Disclosure of forward-looking information: does audit committee overlapping matter?
Hidaya Mustafa Ali Al Lawati & Professor Khaled Hussainey, 21 Oct 2020, (Accepted for publication) In: International Journal of Accounting, Auditing and Performance Evaluation.Research output: Contribution to journal › Article › peer-review
- Published
Accounting history and theorising about organisations
Garry D. Carnegie, Dr Karen McBride, Christopher J. Napier & Lee D. Parker, 1 Nov 2020, In: The British Accounting Review. 52, 6, p. 1-17 17 p., 100932.Research output: Contribution to journal › Article › peer-review
- Published
Environmental and financial performance in the European manufacturing sector: an analysis of extreme tail dependency
Panagiotis Tzouvanas, Renatas Kizys, Ioannis Chatziantoniou & Dr Roza Sagitova, 1 Nov 2020, In: The British Accounting Review. 52, 6, p. 1-21 21 p., 100863.Research output: Contribution to journal › Article › peer-review
- Published
Shareholders' control rights, family ownership and the firm's leverage decisions
Qazi Awais Amin & Professor Jia Liu, 1 Nov 2020, In: International Review of Financial Analysis. 72, 15 p., 101591.Research output: Contribution to journal › Article › peer-review
- Early online
A stochastic multi-criteria divisive hierarchical clustering algorithm
Professor Alessio Ishizaka, Dr Banu Lokman & Dr Menelaos Tasiou, 11 Nov 2020, In: Omega. 0, p. 0 102370.Research output: Contribution to journal › Article › peer-review
- Early online
The impact of AAOIFI governance disclosure on Islamic Banks performance
Tawida Elgattani & Professor Khaled Hussainey, 16 Nov 2020, In: Journal of Financial Reporting and Accounting. 21 p.Research output: Contribution to journal › Article › peer-review
- Published
Does corporate financialization affect EVA? Early evidence from China
Manrui Xu, Khaldoon Albitar & Zhenghui Li , 23 Nov 2020, In: Green Finance. 2, 4, p. 392–408Research output: Contribution to journal › Article › peer-review
- Published
Is there an employee-based gender gap in informal financial markets? International evidence
Mr Jiafu An, Dec 2020, In: Journal of Corporate Finance. 65, 25 p., 101737.Research output: Contribution to journal › Article › peer-review
- Early online
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks
Serge Agbodjo, Kaouther Toumi & Professor Khaled Hussainey, 8 Dec 2020, In: Journal of Applied Accounting Research. 26 p.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
Internal auditors’ moral courage: a cognitive mapping method
Imen Khelil & Professor Khaled Hussainey, 10 Dec 2020, (Accepted for publication) Advances in Accounting Behavioral Research. Emerald Group Publishing Ltd., (Advances in Accounting Behavioral Research).Research output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review
- Early online
Does political influence distort banking regulation? Evidence from the US
Dr Giota Papadimitri, Professor Fotios Pasiouras, Gioia Pescetto & Ansgar Wohlschlegel, 1 Apr 2021, In: Journal of Financial Stability. 53, 23 p., 100835.Research output: Contribution to journal › Article › peer-review
- Early online
Initial coin offerings: what rights do investors have?
Xiaoju Zhao, Wenxuan Hou, Mr Jiafu An, Xianda Liu & Yun Zhang, 15 Dec 2020, In: The European Journal of Finance.Research output: Contribution to journal › Article › peer-review
- Early online
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt
Jihen Eljammi, Salma Damak Ayadi & Professor Khaled Hussainey, 21 Dec 2020, In: Journal of Financial Reporting and Accounting.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
The impact of XBRL adoption on stock markets development
Wafa Sassi, Hakim Ben Othman & Professor Khaled Hussainey, 28 Dec 2020, (Accepted for publication) In: Asia-Pacific Management Accounting Journal.Research output: Contribution to journal › Article › peer-review
- 2021
- Early online
The financial and operational impacts of European SMEs' use of trade credit as a substitute for bank credit
Xiaodong Wang, Liang Han, Ms Xing Huang & Biao Mi, 6 Jan 2021, In: The European Journal of Finance.Research output: Contribution to journal › Article › peer-review
- Published
Governance vis-à-vis investment efficiency: substitutes or complementary in their effects on disclosure practice
Noha Elberry & Professor Khaled Hussainey, 12 Jan 2021, In: Journal of Risk and Financial Management. 14, 1, 16 p., 33.Research output: Contribution to journal › Article › peer-review
- Published
A techno-economic assessment of hybrid energy systems in rural Pakistan
Fahad Ali, Muhammad Ahmar, Yuexiang Jiang & Mohammad Alahmad, 15 Jan 2021, In: Energy. 215, Part A, 15 p., 119103.Research output: Contribution to journal › Article › peer-review
- Early online
Informal institutions and corporate reputational exposure: the role of public environmental perceptions
Chrysovalantis Gaganis, Dr Giota Papadimitri, Professor Fotios Pasiouras & Alexia Ventouri, 18 Jan 2021, In: British Journal of Management. 35 p.Research output: Contribution to journal › Article › peer-review
- Early online
Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?
Hidaya Mustafa Ali Al Lawati, Professor Khaled Hussainey & Dr Roza Sagitova, 19 Jan 2021, In: Review of Quantitative Finance and Accounting.Research output: Contribution to journal › Article › peer-review
- Early online
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
Wafa Sassi, Hakim Ben Othman & Professor Khaled Hussainey, 22 Jan 2021, In: Journal of Financial Reporting and Accounting. 26 p.Research output: Contribution to journal › Article › peer-review
- Early online
‘Big results require big ambitions’: big data, data analytics, and accounting in Masters courses
Dr Karen McBride & Mrs Christina Philippou, 4 Feb 2021, In: Accounting Research Journal.Research output: Contribution to journal › Article › peer-review
- Early online
Strive towards investment efficiency among Egyptian companies: do board characteristics and information asymmetry matter?
Ibrahim M. Menshawy, Rohaida Basiruddin, Nor‐aiza Mohd‐zamil & Professor Khaled Hussainey, 5 Feb 2021, In: International Journal of Finance and Economics.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?
Husam Ananzeh, Hashem Alshurafat & Professor Khaled Hussainey, 7 Feb 2021, (Accepted for publication) In: Journal of Financial Reporting and Accounting.Research output: Contribution to journal › Article › peer-review
- Early online
Risk disclosure behaviour: evidence from the UK extractive industry
Stuart Mcchlery & Professor Khaled Hussainey, 9 Feb 2021, In: Journal of Applied Accounting Research.Research output: Contribution to journal › Article › peer-review
- Early online
Does ownership concentration affect corporate environmental responsibility engagement? The mediating role of corporate leverage
Shuanglian Chen, Yan Wang, Khaldoon Albitar & Zhehao Huang, 11 Feb 2021, In: Borsa Istanbul Review.Research output: Contribution to journal › Article › peer-review
- Early online
Why local banking market concentration hinders IPOs and how it can work to issuers’ advantage
Antonios Kallias, Dr Konstantinos Kallias, Guancheng Lu & Song Zhang, 13 Feb 2021, In: Finance Research Letters. 101966.Research output: Contribution to journal › Article › peer-review
- Early online
Corporate environmental disclosure and earnings management -the moderating role of corporate governance structures
Ali Gerged, Khaldoon Albitar & Lara Al-Haddad, 18 Feb 2021, In: International Journal of Finance and Economics. 22 p.Research output: Contribution to journal › Article › peer-review
- Accepted for publication
The value of in-person banking: evidence from U.S. small businesses
Song Zhang, Liang Han, Dr Konstantinos Kallias & Antonios Kallias, 23 Feb 2021, (Accepted for publication) In: Review of Quantitative Finance and Accounting.Research output: Contribution to journal › Article › peer-review
- Published
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
Khaldoon Albitar, Ali Meftah Gerged, Kikhia Hassan & Professor Khaled Hussainey, 1 Mar 2021, In: International Journal of Accounting & Information Management. 29, 1, p. 169-178 10 p.Research output: Contribution to journal › Article › peer-review
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