All Outputs (41)

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria (2024)
Journal Article

Relying on institutional theory, this article presents external stakeholders’ perspectives on the factors that influence audit committees’ independence and reliability in a weak institutional context. We conducted 37 semi-structured interviews with t... Read More about Reliability of the audit committee in weak institutional environments: Evidence from Nigeria.

Socially responsible purchasing (SRP) in the supply chain industry: Meanings and influences (2024)
Journal Article

Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices wi... Read More about Socially responsible purchasing (SRP) in the supply chain industry: Meanings and influences.

CFO overconfidence and conditional accounting conservatism (2023)
Journal Article

This study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 19... Read More about CFO overconfidence and conditional accounting conservatism.

Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability (2023)
Journal Article

This study investigates the perceptions of professional investors (PIs) on the impact of three groups of shareholder activists (i.e., reputable, sophisticated, or institutional) on corporate accountability in a weak institutional context and how this... Read More about Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability.

Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts (2023)
Journal Article

We examine whether and to what extent female directors impact on ethical CG disclosure practices in a highly patriarchal sub-Saharan African country—Nigeria. Using hand-collected data for 108 listed firms from 2011 to 2017 (756 firm-year observations... Read More about Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts.

Chief financial officer overconfidence and earnings management (2023)
Journal Article

This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999... Read More about Chief financial officer overconfidence and earnings management.

Corporate Governance and Corporate Political Responsibility (2023)
Journal Article

This study investigates the pivotal policy question of whether a firm’s corporate governance influences its political spending disclosures. Using a sample of S&P 500 firms from 2011 to 2019, we find empirical evidence that a board of directors’ monit... Read More about Corporate Governance and Corporate Political Responsibility.

Political uncertainty and stock market liquidity, size, and transaction cost: The role of institutional quality (2023)
Journal Article

Using panel data of 42 countries from 2001 to 2019, we examine whether political uncertainty (caused by uncertainty about national elections) explains variations in cross-country liquidity, market size, and transaction cost. We also investigate wheth... Read More about Political uncertainty and stock market liquidity, size, and transaction cost: The role of institutional quality.

Chief financial officer overconfidence and stock price crash risk (2022)
Journal Article

Numerous studies have shown the prevalence of overconfidence among Chief Financial Officers (CFOs). Surprisingly, the real effect of CFO overconfidence is under-researched. Using data from a large sample of US-listed firms over the period 1993–2019 a... Read More about Chief financial officer overconfidence and stock price crash risk.

Ownership Structure and Political Spending Disclosure (2022)
Journal Article

This study examines the link between ownership structure and political spending disclosure (PSD). We break down ownership into four different groups of shareholders: institutional, insider, governmental and foreign. Using a unique dataset provided by... Read More about Ownership Structure and Political Spending Disclosure.

Relational governance mechanisms as enablers of dynamic capabilities in Nigerian SMEs during the COVID-19 crisis (2022)
Journal Article

During the COVID-19 crisis, small and medium-sized enterprises (SMEs) in developing markets, marred by significant institutional voids, grappled with a perennial lack of resources. This article seeks to understand how these SMEs activated their dynam... Read More about Relational governance mechanisms as enablers of dynamic capabilities in Nigerian SMEs during the COVID-19 crisis.

Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors (2022)
Journal Article

We advance the practice transfer theorising of corporate governance (CG) by developing a framework that uncovers how foreign institutional investors (FIIs) improve on CG practices of firms in weak institutional environments. Using hand-collected data... Read More about Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors.

Corporate governance regulation: a practice theory perspective (2021)
Journal Article

Employing Bourdieu’s practice theory, this paper explores factors that influence corporate executives’ behaviour towards corporate governance regulation. Drawing insights from a weak institutional environment (Nigeria) and relying on a qualitative re... Read More about Corporate governance regulation: a practice theory perspective.

Ownership structure and political spending disclosure (2021)
Journal Article

This study examines the link between ownership structure and political spending disclosure (PSD). We break down ownership into four different groups of shareholders: institutional, insider, governmental and foreign. Using a unique dataset provided by... Read More about Ownership structure and political spending disclosure.

Determinants of the quality of external board evaluation in the UK (2021)
Journal Article

Purpose: This study aims to examine the influence of the following on the quality of externally facilitated board evaluation, namely, the timing of adoption of external board evaluation, type of evaluators and the independence of external facilitator... Read More about Determinants of the quality of external board evaluation in the UK.

The Impact of Value Perceptions on Purchase Intention of Sustainable Luxury Brands in China and the United Kingdom (2021)
Journal Article

Despite luxury brands' efforts to incorporate sustainable development into their branding and product design, studies have shown inconclusive evidence about consumers' reaction towards such efforts. This study investigates how consumption values (i.e... Read More about The Impact of Value Perceptions on Purchase Intention of Sustainable Luxury Brands in China and the United Kingdom.

Will Africapitalism work? (2020)
Journal Article

Africapitalism suggests a refined capitalist system aimed at achieving collective good unlike the shareholder value maximization model of Anglo-American capitalism. It emphasizes the obligations of the private sector in Africa to pursue socio-economi... Read More about Will Africapitalism work?.

Capital structure revisited. Do crisis and competition matter in a Keiretsu corporate structure? (2020)
Journal Article

We investigate firm-level determinants of capital structure using a large sample of 4,284 Japanese firms over a nineteen-year period (i.e., over 61,000 firm-year observations), a hitherto less examined sample for this purpose. We conduct our analysis... Read More about Capital structure revisited. Do crisis and competition matter in a Keiretsu corporate structure?.

Accounting colonization, emancipation and instrumental compliance in Nigeria (2020)
Journal Article

This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two co... Read More about Accounting colonization, emancipation and instrumental compliance in Nigeria.

Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model (2020)
Journal Article

Purpose: This paper examines two important issues in CSR scholarship. First, the study problematizes corporate social responsibility (CSR) as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to recognise an... Read More about Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model.