Skip to main content

Research Repository

Advanced Search

All Outputs (31)

Ownership structure and sustainability reporting: Emerging economies evidence (2024)
Journal Article
Nuhu, Y., & Alam, M. A. (in press). Ownership structure and sustainability reporting: Emerging economies evidence. International Journal of Accounting and Information Management,

Purpose: The purpose of the study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting of listed BRICS energy firms as well as the moderating role of board sustainability committee on this rel... Read More about Ownership structure and sustainability reporting: Emerging economies evidence.

Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom (2024)
Journal Article
Abbasi, K., Alam, M. A., Bhuiya, M. B. U., & Islam, M. T. (2024). Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation, 55, https://doi.org/10.1016/j.intaccaudtax.2024.100618

We investigate whether accounting and non-accounting female financial experts on audit committees influence carbon disclosures. Based on a sample of listed firms from the United Kingdom for 2009-2015, our findings show that non-accounting female expe... Read More about Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom.

Climate change and geopolitical conflicts: The role of ESG readiness. (2024)
Journal Article
Alam, A., Banna, H., Alam, A. W., Bhuiyan, B. U., & Mokhtar, N. B. (2024). Climate change and geopolitical conflicts: The role of ESG readiness. Journal of Environmental Management, 353, 120284. https://doi.org/10.1016/j.jenvman.2024.120284

This study examines the relationship between climate change vulnerability and geopolitical risk using data on 42 countries from 1995 to 2021. Utilising two distinct indices, the climate vulnerability index (CVI) and the country-specific geopolitical... Read More about Climate change and geopolitical conflicts: The role of ESG readiness..

Further evidence on non-audit fees: Using the context of female directors on audit committees (2023)
Journal Article
K., A., Alam, M. A., N. A., B., & S., N. (2023). Further evidence on non-audit fees: Using the context of female directors on audit committees. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-05-2022-0199

This study aims to examine the association between non-audit fees and audit quality by utilizing the context of gender-diverse audit committees. Further, we assess whether this link is moderated by industry-specialist auditors. This study utilized no... Read More about Further evidence on non-audit fees: Using the context of female directors on audit committees.

The mediating role of fintech on ESG and bank performance (2023)
Book Chapter
Alam, M. A., & Mokhtar, N. B. (2023). The mediating role of fintech on ESG and bank performance. In Fintech and Sustainability (191-218). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-40647-8

Despite the heated debate on banking transformation, there is little research on the performance of commercial banks and how they have been affected by fintech and Environmental, Social and Governance (ESG) goals. There have been a number of recen... Read More about The mediating role of fintech on ESG and bank performance.

Problem Directors and Corporate Risk‐Taking (2023)
Journal Article
Bhuiyan, B., Liu, J., & Alam, A. (in press). Problem Directors and Corporate Risk‐Taking. British Journal of Management, https://doi.org/10.1111/1467-8551.12770

This study investigates the impact of a ‘problem director’ on the risk‐taking propensity of a firm and its consequences for firm value. Analysing a sample of US companies, we find that corporate risk‐taking propensity increases when a firm appoints a... Read More about Problem Directors and Corporate Risk‐Taking.

Energy security and economic stability: The role of inflation and war (2023)
Journal Article
Banna, H., Alam, M. A., Chen, X. H., & Alam, A. W. (2023). Energy security and economic stability: The role of inflation and war. Energy Economics, 126, https://doi.org/10.1016/j.eneco.2023.106949

This paper investigates the impact of energy security risk (ESR) on economic stability. Using multiple global datasets, we provide empirical evidence from an unbalanced panel of 68 countries spanning over a period from 1980 to 2021. Our results indic... Read More about Energy security and economic stability: The role of inflation and war.

Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies (2023)
Journal Article
Nuhu, Y., & Alam, A. (2023). Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/jfra-02-2023-0107

Purpose (limit 100 words) This paper investigates the impact of board characteristics on ESG disclosure in the energy industry of emerging economies. Design/methodology/approach (limit 100 words) The authors adopt the Bloomberg ESG rating to measure... Read More about Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies.

The relation between innovation and earnings management : evidence for the UK (2023)
Journal Article
Marei, Y., Al Bahloul, M., Almasarwah, A., & Alam, M. (2023). The relation between innovation and earnings management : evidence for the UK. Global Business and Economics Review, 29(1), 16-40. https://doi.org/10.1504/GBER.2023.131939

The purpose of this paper is to investigate whether the executives of innovative firms in the UK economy prefer to support innovation over earnings. This study uses discretionary accruals and abnormal activities as proxies for earnings management and... Read More about The relation between innovation and earnings management : evidence for the UK.

Fintechs’ and SMEs’ cash holdings: evidence from OECD countries (2023)
Book Chapter
Abbasi, K., Alam, M., Brohi, N. A., Fiza, M., Nasim, S., & Brohi, I. A. (2023). Fintechs’ and SMEs’ cash holdings: evidence from OECD countries. In The Fintech Disruption - How Financial Innovation Is Transforming the Banking. Springer

Small and Medium Enterprises (SMEs) are considered to be an important engine of an economy. Given the impact of cash holdings on the survival of SMEs, it is important to assess the factors that enhance SMEs’ cash holdings. Adopting the Generalized Me... Read More about Fintechs’ and SMEs’ cash holdings: evidence from OECD countries.

Borrower discouragement and SMEs new product development: evidence from the UK (2023)
Thesis
Baah, B. (2023). Borrower discouragement and SMEs new product development: evidence from the UK. (Thesis). University of Salford

Purpose This research aims to investigate the issues of borrower discouragement and new product development (NPD) among SMEs in the UK. Specifically, the study investigates the relationship between discouraged borrowers and ethnic minority SMEs, the... Read More about Borrower discouragement and SMEs new product development: evidence from the UK.

SMEs respond to climate change: evidence from developing countries (2022)
Journal Article
Alam, A., Anna, D., Rahman, M., Yazdifar, H., & Abbasi, K. (2022). SMEs respond to climate change: evidence from developing countries. Technological Forecasting and Social Change, 185, https://doi.org/10.1016/j.techfore.2022.122087

Given the concerns stemming from climate change, it is important to investigate whether SMEs could become innovative (and thereby invest in technologies mitigating climate change) because of heightened climate change risk. This study explores the imp... Read More about SMEs respond to climate change: evidence from developing countries.

The effect of corporate governance, risk and ESG towards bank performance: does Fintech matter? (2022)
Thesis
towards bank performance: does Fintech matter?. (Thesis). University of Salford

This thesis examines how corporate governance, risk, and ESG affect bank performance and provides a novel theoretical framework for incorporating fintech into the relationship in the context of EU banks. The banking sector is transitioning to becom... Read More about The effect of corporate governance, risk and ESG towards bank performance: does Fintech matter?.

Peeling away the layers of news : climate change sentiments and financial markets (2021)
Thesis
Tran, P. Peeling away the layers of news : climate change sentiments and financial markets. (Thesis). University of Salford

Unlike other news, climate news conveys the uncertainty around the substantial trajectory and the economic consequences of climate change. Since solutions to climate change are uncertain, unknown, or undesirable, climate change news may trigger count... Read More about Peeling away the layers of news : climate change sentiments and financial markets.

P2P lending Fintechs and SMEs’ access to finance (2021)
Journal Article
Abbasi, K., Alam, M., Brohi, N., Brohi, I., & Nasim, S. (2021). P2P lending Fintechs and SMEs’ access to finance. Economics Letters, 204, 109890. https://doi.org/10.1016/j.econlet.2021.109890

Given the importance of Small and Medium Enterprises (SMEs) to the economy, we investigate whether peer-to-peer (P2P) lending financial technologies (Fintechs) enhance the SMEs’ access to finance. Using a sample of OECD countries from 2011-2018, our... Read More about P2P lending Fintechs and SMEs’ access to finance.

Exploring big data-driven innovation in the manufacturing sector: evidence from UK firms (2021)
Journal Article
Babu, M. M., Rahman, M., Alam, M., & Dey, B. L. (2024). Exploring big data-driven innovation in the manufacturing sector: evidence from UK firms. Annals of Operations Research, 333(2-3), 689-716. https://doi.org/10.1007/s10479-021-04077-1

Although innovation from analytics is surging in the manufacturing sector, the understanding of the data-driven innovation (DDI) process remains a challenge. Drawing on a systematic literature review, thematic analysis and qualitative interview findi... Read More about Exploring big data-driven innovation in the manufacturing sector: evidence from UK firms.

Terrorism, innovation and venture capital (2021)
Journal Article
Uddin, M., Alam, M., Yazdifar, H., & Shubita, M. (2021). Terrorism, innovation and venture capital. Journal of Economic Studies, https://doi.org/10.1108/JES-08-2020-0404

This paper examines the relationship between terrorism and innovation and the moderating role of venture capital. Using GMM-IV estimation of panel data from 140 countries covering the period of 2007-2016, we find that terrorism has negative impact on... Read More about Terrorism, innovation and venture capital.

The combined network effect of sparse and interlocked connections in SMEs’ innovation (2020)
Journal Article
Liang, L., Alam, M., Sorwar, G., Yazdifar, H., & Eskandari, R. (2021). The combined network effect of sparse and interlocked connections in SMEs’ innovation. Technological Forecasting and Social Change, 163, 120488. https://doi.org/10.1016/j.techfore.2020.120488

This paper aims to examine the relationship between the structures of inter-organizational connections and innovation results in the context of small and medium enterprises (SMEs). Existing literature shows that inter-organization connections can ben... Read More about The combined network effect of sparse and interlocked connections in SMEs’ innovation.

FinTech, SME efficiency and national culture : evidence from OECD countries (2020)
Journal Article
Abbasi, K., Alam, M., Du, A., & Huynh, T. (2021). FinTech, SME efficiency and national culture : evidence from OECD countries. Technological Forecasting and Social Change, 163, 120454. https://doi.org/10.1016/j.techfore.2020.120454

Small and Medium Enterprises (SMEs) play a vital role in an economy; therefore, it is important to study the avenues that contribute towards their viability. As a result, we examine the impact of financial technologies (FinTechs) on SME efficiency. U... Read More about FinTech, SME efficiency and national culture : evidence from OECD countries.

The use of biotechnologies in textile processing and environmental sustainability : an emerging market context (2020)
Journal Article
Rahman, M., Billah, M., Hack-Polay, D., & Alam, M. (2020). The use of biotechnologies in textile processing and environmental sustainability : an emerging market context. Technological Forecasting and Social Change, 159, 120204. https://doi.org/10.1016/j.techfore.2020.120204

The research aims to critically discuss key new biotechnologies in textile processing and examines the foundation of the resistance to adoption of such technologies in emerging markets. Using semi-structured interviews and the scientific literature,... Read More about The use of biotechnologies in textile processing and environmental sustainability : an emerging market context.