All Outputs (3)

Impact of gender diversity on social and environmental performance evidence from Malaysia (2017)
Journal Article
performance evidence from Malaysia. Corporate Governance, 17(2), 266-283. https://doi.org/10.1108/CG-12-2015-0161

Purpose - This study is guided by the upper echelon theory and argues that the role of females on boards of directors may differ between cultures. In a culture where the community has a significant humane orientation, female directors may pay much mo... Read More about Impact of gender diversity on social and environmental performance evidence from Malaysia.

Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015)
Journal Article
Hassanein, A., & Hussainey, K. (2015). Is forward-looking financial disclosure really informative? Evidence from UK narrative statements. International Review of Financial Analysis, 41, 52-61. https://doi.org/10.1016/j.irfa.2015.05.025

Forward-looking financial disclosure (FLFD) is potentially uninformative if it does not change from the previous year, especially after a significant change in firm performance. This study aims to examine whether and to what extent FLFD is changed... Read More about Is forward-looking financial disclosure really informative? Evidence from UK narrative statements.

Do IFRS and board of directors’ independence affect accounting conservatism? (2014)
Journal Article
Elshandidy, T., & Hassanein, A. (2014). Do IFRS and board of directors’ independence affect accounting conservatism?. Applied Financial Economics, 24(16), 1091-1102. https://doi.org/10.1080/09603107.2014.924291

This article observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatismin FTSE 100 nonfinancial firms between 2002 and 2007. Using Givoly and... Read More about Do IFRS and board of directors’ independence affect accounting conservatism?.