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All Outputs (8)

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.

Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos (2023)
Journal Article
Al Bahloul, M., Alkaraan, F., & Hussainey, K. (in press). Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos. Journal of Applied Accounting Research, https://doi.org/10.1108/JAAR-06-2022-0134

Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies’ boardrooms to promote strategic change and strategic choices. These mechanisms can be viewed as pers... Read More about Carillion’s strategic choices and boardroom’s strategies of persuasive appeals: ethos, logos, pathos.

Accounting conservatism and income smoothing practices in EU food and drink industry (2021)
Journal Article
Al Bahloul, M., Francesco, P., & Riccardo, T. (2021). Accounting conservatism and income smoothing practices in EU food and drink industry. British Food Journal, https://doi.org/10.1108/BFJ-11-2020-1041

Purpose: The purpose of this paper is to identify the application of the fundamental principle of accounting conservatism within the EU food and drink industry. Furthermore, the authors would also investigate in-depth the above relationship in two d... Read More about Accounting conservatism and income smoothing practices in EU food and drink industry.

Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A (2020)
Thesis
Nnadi, M. Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A. (Thesis). University of Salford

This thesis studies the impact of political connections on firm activity. Given the literature gaps, the three corporate activities selected to be examined are i) seasoned equity offerings, ii) share repurchases, and iii) mergers and acquisitions.... Read More about Political connections and corporate activities : seasoned equity offerings, share repurchases, and M&A.

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.

The impact of earnings management on innovation strategies in developed, developing, and transition economies (2020)
Thesis
Marei, Y. The impact of earnings management on innovation strategies in developed, developing, and transition economies. (Thesis). University of Salford

This study focuses on investigating the impact of earnings management on innovation strategies in developed, developing and transition economies. The study examines earnings management models and utilises accruals models: standard Jones model (Dechow... Read More about The impact of earnings management on innovation strategies in developed, developing, and transition economies.

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.

An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information
Thesis
Temile, S. (in press). An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information. (Thesis). University of Salford

The study examines the effects of the adoption of International Financial Reporting Standards (IFRS) on the quality of published financial statements in Nigeria. The study uses entire non-financial firms listed on the floor of the Nigeria Stock Exch... Read More about An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information.