All Outputs (13)

Accounting practices and regulations for extractive industries: a framework for harmonisation (2023)
Journal Article

Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach: The study takes a three-stage approach. The first involves a comprehensive literatu... Read More about Accounting practices and regulations for extractive industries: a framework for harmonisation.

The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions (2023)
Journal Article

Purpose: Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have substantial social, economic and environmental impacts. Yet t... Read More about The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions.

Guest editorial (2023)
Journal Article

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector (2021)
Journal Article

Purpose: This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS). Design/methodology/approach: A mixed-methods approach has been employed to enhance th... Read More about Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector.

Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya (2021)
Journal Article

Purpose: This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya. Design/methodology/approach: The s... Read More about Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya.

Integrated Thinking and sustainability reporting assurance: International evidence (2021)
Journal Article

Recently, there has been increasing demand by stakeholders for firms to demonstrate how they create value within the context of their operating environment. Consequently, a new reporting approach, Integrated Reporting (IR), was conceptualised with it... Read More about Integrated Thinking and sustainability reporting assurance: International evidence.

Bank power, block ownership, boards and financial distress likelihood: An investigation of Spanish listed firms (2020)
Journal Article

We investigate the effects of bank power, block ownership and board independence on the likelihood of financial distress. Using a matched sample design, we find that firms in which banks have power are more likely than their counterparts to enter fin... Read More about Bank power, block ownership, boards and financial distress likelihood: An investigation of Spanish listed firms.

Controlling for sustainability strategies: findings from research and directions for the future (2019)
Journal Article

Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play b... Read More about Controlling for sustainability strategies: findings from research and directions for the future.

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views (2018)
Journal Article

This study examines the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies. We also investigate the views of stakeholders on the reporting practices of these companie... Read More about Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views.

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe (2018)
Journal Article

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000-2005, we find that bo... Read More about Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe.

Board structure and supplementary commentary on the primary financial statements (2014)
Journal Article

Purpose This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/Methodology/Approach The study... Read More about Board structure and supplementary commentary on the primary financial statements.

Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms (2014)
Journal Article

Purpose-A number of studies have examined firms' intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on t... Read More about Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms.

Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure (2014)
Journal Article

In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine wheth... Read More about Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure.