All Outputs (23)

Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture (2020)
Journal Article
Noah, A., Adhikari, P., Ogundele, B., & Yazdifar, H. (2021). Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture. Journal of Accounting in Emerging Economies, 11(1), 70-93. https://doi.org/10.1108/JAEE-02-2019-0038

Purpose: The purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging economy context, with a specific focus on oil and gas and cement industry... Read More about Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture.

Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz (2020)
Journal Article
Asdullah, M., & Yazdifar, H. (2020). Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz. Journal of management and research, 7(1), 235-244

Effective Management Control sheds light on relatively misunderstood and neglected aspect of organizational effectiveness. It critically analyzes the process of controlling people’s behaviour in any organization. The issue of the design of an optimal... Read More about Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz.

A review of the relationship between leadership style and innovation : insights and directions for future research (2020)
Journal Article
Rastogi, L., Yazdifar, H., Alam, M., Eskandari, R., & Al Bahloul, M. (2020). A review of the relationship between leadership style and innovation : insights and directions for future research. Journal for Global Business Advancement, 12(5), https://doi.org/10.1504/JGBA.2019.107520

This paper aims to critically reflect on the available literature on leadership style and innovation, and especially to assess the linkages between these variables. It starts with an overview of leadership studies, tracing the historical emergence an... Read More about A review of the relationship between leadership style and innovation : insights and directions for future research.

Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model (2020)
Journal Article
Nasseri, A., Jamshidi, S., Yazdifar, H., Percy, D., & Alam, M. (2020). Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model. Journal of Applied Accounting Research, 21(3), 563-582. https://doi.org/10.1108/JAAR-09-2019-0137

With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and investigates these methods for a developing country, so providing a novel approac... Read More about Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model.

Book review: Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China (2019)
Journal Article
Asdullah, M., & Yazdifar, H. (2019). Book review: Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China. Asia-Pacific Journal of Management Research and Innovation, 15(3), 124-125. https://doi.org/10.1177/2319510X19883075

Book review of Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China, 2014, Berlin, Heidelberg: Springer, 352 pp., €152,59 (hardback), ISBN: 9783642547140.

The effect of managers’ optimism on competitive strategy and final cost models (2019)
Journal Article
Farajpouri Haghigh, H., & Yazdifar, H. (2019). The effect of managers’ optimism on competitive strategy and final cost models. Religación, 4(20), 432-440

Currently, competition in the global economy is the most complex issue that gives organizations a lot of opportunities and threats. Therefore, the manager of the organization should be able to enhance the organization's performance in this competit... Read More about The effect of managers’ optimism on competitive strategy and final cost models.

R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets (2019)
Journal Article
Alam, M., Uddin, M., Yazdifar, H., Shafique, S., & Lartey, T. (2020). R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets. Journal of Business Research, 106, 94-105. https://doi.org/10.1016/j.jbusres.2019.09.018

The relationship between R&D and firm performance is highly dependent on the external environment. Therefore, this paper examined the effects of country level investor protection (safeguards) and governance mechanisms (systems) on the relationship be... Read More about R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets.

The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs (2019)
Journal Article
Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A., & Alam, M. (2019). The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs. The International Journal of Accounting, 54(01), 1950004. https://doi.org/10.1142/s1094406019500045

Responding to the increasing changes in technology through the proliferation of globalisation, a range of management accounting innovations (MAIs) have emerged. Concerning these MAIs, researchers have put forward alternative views ranging from ration... Read More about The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs.

The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia (2018)
Journal Article
Askarany, D., & Yazdifar, H. (2018). The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia. Review of economics & finance, 14(4), 71-82

The purpose of this paper is to explore the shortcomings of the Balanced Scorecard (BSC) as a performance measurement tool, and to examine the extent of association between its diffusion and the characteristics of its adopters in practice. This st... Read More about The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia.

Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system (2018)
Journal Article
Kazempour, M., Kashanipour, M., Yazdifar, H., & Hamidizadeh, A. (2018). Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system. International journal of finance and managerial accounting, 3(11), 1-10

One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one... Read More about Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system.

Institutional determinants of R&D investment : evidence from emerging markets (2018)
Journal Article
Alam, M., Uddin, M., & Yazdifar, H. (2019). Institutional determinants of R&D investment : evidence from emerging markets. Technological Forecasting and Social Change, 138, 34-44. https://doi.org/10.1016/j.techfore.2018.08.007

Institutional environment of a country plays an important role for innovation activities. Our results confirm that external environment of emerging countries influence the R&D investment. Using Generalized Method of Moments (GMM) estimation of pa... Read More about Institutional determinants of R&D investment : evidence from emerging markets.

Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange (2018)
Journal Article
Nasseri, A., Sayyadi, M., Yazdifar, H., Eskandari, R., & Al Bahloul, M. (2018). Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange. Journal of Emerging Market Finance, 17(2), 210-228. https://doi.org/10.1177/0972652718776860

This paper employs the data from 155 companies from 27 different industries listed on the Tehran Stock Exchange (TSE) for the period from 2000 to 2009 to examine the direction of causality between cash flow and earnings after taking consideration of... Read More about Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange.

Financing behavior of R&D investments in the emerging markets : the role of alliance and financial system (2017)
Journal Article
Alam, M., Uddin, M., & Yazdifar, H. (2019). Financing behavior of R&D investments in the emerging markets : the role of alliance and financial system. R&D Management, 49(1), 21-32. https://doi.org/10.1111/radm.12303

This paper examines the financing behaviour of R&D investments in emerging markets. Drawing on institutional theory and using panel data of generalized methods of moment (GMM) estimation for a sample of 302 firms from 20 countries during the period 2... Read More about Financing behavior of R&D investments in the emerging markets : the role of alliance and financial system.

The relation between the producer and consumer price indices : a two country study (2017)
Journal Article
Topuz, Y., Yazdifar, H., & Sahadev, S. (2017). The relation between the producer and consumer price indices : a two country study. Journal of Revenue and Pricing Management, 17(3), 122-130. https://doi.org/10.1057/s41272-017-0125-x

Marketing managers are often in a dilemma about which pricing index to rely on while calculating the annual increase in the prices for their product. To provide insights that can reduce this dilemma, a critical comparison of the Producer Price index... Read More about The relation between the producer and consumer price indices : a two country study.

Management accounting and the shortcomings of current performance measurement systems (2017)
Journal Article
Askarany, D., & Yazdifar, H. (2017). Management accounting and the shortcomings of current performance measurement systems. International Journal of Accounting Research, 5(1), https://doi.org/10.4172/2472-114X.1000146

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measur... Read More about Management accounting and the shortcomings of current performance measurement systems.

Management accounting education for the 21st Century firms (2016)
Journal Article
Nasseri, A., Yazdifar, H., & Askarany, D. (2016). Management accounting education for the 21st Century firms

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on t... Read More about Management accounting education for the 21st Century firms.

Evaluation of factors influencing youth towards Islamic banking in Pakistan (2016)
Journal Article
Asdullah, M., & Yazdifar, H. (2016). Evaluation of factors influencing youth towards Islamic banking in Pakistan. https://doi.org/10.21917/ijms.2016.0030

The purpose of this particular study is to evaluate the factors that influence the young customers (18 to 24 years age) in selection Islamic banking in Pakistan. Islamic banking is emerging vastly in Pakistan due to its majority of Muslim population.... Read More about Evaluation of factors influencing youth towards Islamic banking in Pakistan.

Evaluation of corporate governance practices in emerging markets (A case study of Nigerian Banking industry) (2016)
Journal Article
Ogundele, B., Nasseri, A., & Yazdifar, H. (2016). Evaluation of corporate governance practices in emerging markets (A case study of Nigerian Banking industry). International journal of finance and managerial accounting, 1(3), 1-27

This study explores corporate governance practices within the context of the Nigerian banking industry using instances of corporate governance lapses that resulted in part to the Nigerian banking crises. We present multiple case analysis of publicly... Read More about Evaluation of corporate governance practices in emerging markets (A case study of Nigerian Banking industry).

Attributes of adopters and the diffusion of benchmarking (2015)
Journal Article
Askarany, D., & Yazdifar, H. (2015). Attributes of adopters and the diffusion of benchmarking

To take advantage of the most recent advances, organisations may need to proceed with the adoption of benchmarking. However, the extant literature suggests that benchmarking is not widely adopted by many organisations. Contributing to the literature... Read More about Attributes of adopters and the diffusion of benchmarking.

Impact of the shadow banking system on monetary policy in China (2015)
Journal Article
Haisen, H., & Yazdifar, H. (2015). Impact of the shadow banking system on monetary policy in China. ICTACT journal on management studies (Online), 1(1), 1-12. https://doi.org/10.21917/ijms.2015.0001

The shadow banking system in China has its own characteristics compared to conventional commercial banks and the foreign shadow banking system. Its emergence is important to the economic development and financial system in China. However, it also cha... Read More about Impact of the shadow banking system on monetary policy in China.