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All Outputs (33)

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.

The Changing Landscape of Sports Regulations: An Examination of the Impact of Regulatory Changes on Football Governance and Transfer Policies in Post-Brexit UK (2024)
Thesis

Sports governance studies tend to focus on sports management, and such studies are widely seen to
overlook the key role of regulation and law in sports governance. Jonson and Thorpe (2019, p.35)
note that “what is evident from the sport management... Read More about The Changing Landscape of Sports Regulations: An Examination of the Impact of Regulatory Changes on Football Governance and Transfer Policies in Post-Brexit UK.

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.

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.

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.

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.

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.