All Outputs (22)

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. (in press). Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation,

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.

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.

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.

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.

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.

Audit committees, female directors and the types of female and male financial experts : further evidence (2020)
Journal Article
Abbasi, K., Alam, M., & Bhuiyan, B. (2020). Audit committees, female directors and the types of female and male financial experts : further evidence. Journal of Business Research, 114, 186-197. https://doi.org/10.1016/j.jbusres.2020.04.013

Evidence on the association between female directors on audit committees and audit quality is weak. Further, researchers’ failure to identify the types of female and male financial experts may have a) resulted in the mixed evidence on the relationshi... Read More about Audit committees, female directors and the types of female and male financial experts : further evidence.

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.

Going green, going clean : lean-green sustainability strategy and firm growth (2019)
Journal Article
Lartey, T., Yirenkyi, D., Adomako, S., Danso, A., Amankwah-Amoah, J., & Alam, M. (2020). Going green, going clean : lean-green sustainability strategy and firm growth. Business Strategy and the Environment, 29(1), 118-139. https://doi.org/10.1002/bse.2353

Despite the widespread recognition of the paybacks of “going green” and “going clean”, limited research has focused on the impact of lean-green strategy on firm growth. In this study, we contribute to strategy and environmental sustainability liter... Read More about Going green, going clean : lean-green sustainability strategy and firm growth.

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.

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.