All Outputs (8)

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.