All Outputs (39)

Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms (2024)
Journal Article
Abdelfattah, T., Ullah, S., Houqe, M. N., & Zahir-ul-Hassan, M. K. (2024). Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms. Business Strategy and the Environment, 33(6), 5939-5954. https://doi.org/10.1002/bse.3789

This study examines the nexus between business strategy and carbon emissions by utilising a dataset of U.S. firms from 2007 to 2020. It focuses on two broad types of firms, that is, prospectors and defenders. Regarding carbon emissions, we consider t... Read More about Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms.

The impact of compliance, board committees and insider CEOs on firm survival during crisis (2023)
Journal Article
Ahmad, S., Ullah, S., Akbar, S., Kodwani, D., & Brahma, S. (2024). The impact of compliance, board committees and insider CEOs on firm survival during crisis. International Review of Financial Analysis, 91, 102979. https://doi.org/10.1016/j.irfa.2023.102979

This study investigates the relationship between internal corporate governance mechanisms and firm survival during a financial crisis. Using a sample of FTSE 350 listed companies for the time period 2003-2010, our results show significant differences... Read More about The impact of compliance, board committees and insider CEOs on firm survival during crisis.

Energy shocks and bank efficiency in emerging economies (2023)
Journal Article
Nasim, A., Ullah, S., Kim, J. R., & Hameed, A. (2023). Energy shocks and bank efficiency in emerging economies. Energy Economics, 126, Article 107005. https://doi.org/10.1016/j.eneco.2023.107005

Geopolitical conflicts often result in commodity price increases and supply-chain disruptions to the global economy. A recent example of the Russia-Ukraine War caused a significant increase in energy prices, resulting in a prospect of recession in th... Read More about Energy shocks and bank efficiency in emerging economies.

Corporate strategy, political contributions and corporate risk-taking (2023)
Journal Article
Halari, A., Ahmad, S., Ullah, S., & Amankwah-Amoah, J. (2023). Corporate strategy, political contributions and corporate risk-taking. Corporate Governance, 23(7), 1484-1505. https://doi.org/10.1108/CG-07-2022-0310

Purpose: Despite the importance and prevalence of corporate political activities in modern organizations, there remains limited insight on the potential relationship between political contributions and companies’ risk-taking activities. This study ai... Read More about Corporate strategy, political contributions and corporate risk-taking.

Sustainability Targets in Executive Remuneration Contracts and Corporate Sustainability Performance in the United Kingdom and European Union (2023)
Journal Article
Nguyen, H. T. T., Ullah, S., Le, H. T. M., & Hameed, A. (2023). Sustainability Targets in Executive Remuneration Contracts and Corporate Sustainability Performance in the United Kingdom and European Union. Environment Systems and Decisions, 43, 393-415. https://doi.org/10.1007/s10669-023-09901-6

This study investigates the impact of the integration of sustainability criteria in executive remuneration on corporate sustainability performance (CSP). The paper tests the pooled OLS models on a cross-country sample comprising 279 firms from 19 Eur... Read More about Sustainability Targets in Executive Remuneration Contracts and Corporate Sustainability Performance in the United Kingdom and European Union.

Accounting for digital currencies (2023)
Journal Article
Alsalmi, N., Ullah, S., & Rafique, M. (2023). Accounting for digital currencies. Research in International Business and Finance, 64, Article 101897. https://doi.org/10.1016/j.ribaf.2023.101897

The purpose of this paper is twofold: (i) to investigate some of the main issues surrounding the classification of digital currencies, and (ii) to identify the accounting practices and standards tied to digital currencies. This paper discusses two di... Read More about Accounting for digital currencies.

Climate risk disclosures and global sustainability initiatives: A conceptual analysis and agenda for future research (2022)
Journal Article
Ngo, T., Le, T., Ullah, S., & Trinh, H. (2023). Climate risk disclosures and global sustainability initiatives: A conceptual analysis and agenda for future research. Business Strategy and the Environment, 32(6), 3705-3720. https://doi.org/10.1002/bse.3323

Climate change impacts, risks and sustainability disclosures have attracted increasing attention from scholars in various streams of the economics and finance literature towards achieving the UN's Sustainable Development Goals (SDGs). Within the stre... Read More about Climate risk disclosures and global sustainability initiatives: A conceptual analysis and agenda for future research.

Examining the bidirectional nexus between financial development and green growth: International evidence through the roles of human capital and education expenditure (2022)
Journal Article
Ngo, T., Trinh, H. H., Haouas, I., & Ullah, S. (2022). Examining the bidirectional nexus between financial development and green growth: International evidence through the roles of human capital and education expenditure. Resources Policy, 79, Article 102964. https://doi.org/10.1016/j.resourpol.2022.102964

In the context of the 2030 Agenda for Sustainable Development by the United Nations, the functionality of financial development is undeniable in the wider economy toward Sustainable Development Goals (SDGs). Using novel panel data of 36 countries ove... Read More about Examining the bidirectional nexus between financial development and green growth: International evidence through the roles of human capital and education expenditure.

The choice of performance measures, target setting and vesting levels in UK firms' Chief Executive Officer equity‐based compensation (2022)
Journal Article
Hameed, A., Padgett, C., Clements, M. P., & Ullah, S. (2023). The choice of performance measures, target setting and vesting levels in UK firms' Chief Executive Officer equity‐based compensation. International Journal of Finance and Economics, 28(4), 4246-4270. https://doi.org/10.1002/ijfe.2649

This article analyses factors influencing the choice of performance measure in CEO equity-based compensation, for a sample of 3,400 plans from 400 UK firms between 2007 and 2015. We examine the effect of the volatility of earnings per share (EPS) and... Read More about The choice of performance measures, target setting and vesting levels in UK firms' Chief Executive Officer equity‐based compensation.

Does national culture matter for environmental innovation? A study of emerging economies (2022)
Journal Article
Ullah, S., Agyei-Boapeah, H., Kim, J. R., & Nasim, A. (2022). Does national culture matter for environmental innovation? A study of emerging economies. Technological Forecasting and Social Change, 181, Article 121755. https://doi.org/10.1016/j.techfore.2022.121755

Environmental innovation is regarded as an essential tool to achieve the Paris Climate Conference agreement and Net Zero by 2050. Despite the extensive studies on the determinants of environmental innovation in developed countries, little attention h... Read More about Does national culture matter for environmental innovation? A study of emerging economies.

The moderating effects of CEO power and personal traits on say-on-pay effectiveness: Insights from the Anglo-Saxon economies (2022)
Journal Article
Joura, E., Xiao, Q., & Ullah, S. (2023). The moderating effects of CEO power and personal traits on say-on-pay effectiveness: Insights from the Anglo-Saxon economies. International Journal of Finance and Economics, 28(4), 4055-4078. https://doi.org/10.1002/ijfe.2636

This study investigates the efficacy of say-on-pay (SOP) regulation in mitigating excessive CEO compensation and how it is affected by CEO personal traits and the power distribution inside a corporation. Using IV-GMM method and a sample of 1,931 firm... Read More about The moderating effects of CEO power and personal traits on say-on-pay effectiveness: Insights from the Anglo-Saxon economies.

Assessing the influence of celebrity and government endorsements on bitcoin's price volatility (2022)
Journal Article
Ullah, S., Attah-Boakye, R., Adams, K., & Zaefarian, G. (2022). Assessing the influence of celebrity and government endorsements on bitcoin's price volatility. Journal of Business Research, 145, 228-239. https://doi.org/10.1016/j.jbusres.2022.01.055

The global market capitalisation of bitcoin has exponentially increased in recent years and there are concerns that the current prices of bitcoin do not reflect the true and fair underlying value of this particular type of digital asset. Applying Cue... Read More about Assessing the influence of celebrity and government endorsements on bitcoin's price volatility.

Executive compensation and corporate performance of energy companies around the world (2021)
Journal Article
Wang, C., Zhang, S., Ullah, S., Ullah, R., & Ullah, F. (2021). Executive compensation and corporate performance of energy companies around the world. Energy Strategy Reviews, 38, Article 100749. https://doi.org/10.1016/j.esr.2021.100749

This paper studies the relationship between executive compensation and corporate performance of global energy companies. Data from 121 listed energy companies from 2010 to 2019 were collected for empirical analysis. The results show that in the energ... Read More about Executive compensation and corporate performance of energy companies around the world.

Sustainable economic activities, climate change, and carbon risk: an international evidence (2021)
Journal Article
Khan, M. K., Trinh, H. H., Khan, I. U., & Ullah, S. (2022). Sustainable economic activities, climate change, and carbon risk: an international evidence. Environment, Development and Sustainability, 24(7), 9642-9664. https://doi.org/10.1007/s10668-021-01842-x

The employment of renewable resources and their association with the real economy’s growth in mitigating the problem of carbon emission risk has been debated in the literature in a specific group of countries and regions. However, their relations and... Read More about Sustainable economic activities, climate change, and carbon risk: an international evidence.

Do firm-level sustainability targets drive environmental innovation? Insights from BRICS Economies (2021)
Journal Article
Ullah, S., & Nasim, A. (2021). Do firm-level sustainability targets drive environmental innovation? Insights from BRICS Economies. Journal of Environmental Management, 294, Article 112754. https://doi.org/10.1016/j.jenvman.2021.112754

This paper examines the relationship between sustainability targets and their impacts on corporate environmental innovation. Using data over the period 2009-2018 on 202 companies from BRICS countries, covering firm-level governance, social responsibi... Read More about Do firm-level sustainability targets drive environmental innovation? Insights from BRICS Economies.

Capital expenditures, corporate hedging and firm value (2021)
Journal Article
Ullah, S., Irfan, M., Kim, J. R., & Ullah, F. (2022). Capital expenditures, corporate hedging and firm value. Quarterly Review of Economics and Finance, 87, 360-366. https://doi.org/10.1016/j.qref.2021.06.008

Despite the well-documented mixed results of hedging on firm value, empirical evidence of why hedging reduces firm value is rare. Theory suggests that hedging can increase firm value by reducing bankruptcy cost and volatility, although it can also de... Read More about Capital expenditures, corporate hedging and firm value.

Analyzing the connectedness between crude oil and petroleum products: Evidence from USA (2021)
Journal Article
Tiwari, A. K., Suleman, M. T., Ullah, S., & Shahbaz, M. (2023). Analyzing the connectedness between crude oil and petroleum products: Evidence from USA. International Journal of Finance and Economics, 28(3), 2278-2347. https://doi.org/10.1002/ijfe.2536

This paper investigates the connectedness, in time and frequency domain, between daily returns series of crude oil and petroleum products for the period January 11, 2003 to March 12, 2018. In doing so, we have applied DY (2012) and BK (2018) spillove... Read More about Analyzing the connectedness between crude oil and petroleum products: Evidence from USA.

How to Apply the Event Study Methodology in STATA? An Overview and a Step-by-Step Guide for Authors (2021)
Journal Article
Ullah, S., Zaefarian, G., Ahmed, R., & Kimani, D. (2021). How to Apply the Event Study Methodology in STATA? An Overview and a Step-by-Step Guide for Authors. Industrial Marketing Management, 99, A1-A12. https://doi.org/10.1016/j.indmarman.2021.02.004

The event study methodology, which is gaining recognition in the business and marketing disciplines, is a technique used to capture the impact of significant events and announcements at the firm level and country level. Originating from the finance a... Read More about How to Apply the Event Study Methodology in STATA? An Overview and a Step-by-Step Guide for Authors.

Multinational corporations and human rights violations in emerging economies: Does commitment to social and environmental responsibility matter? (2020)
Journal Article
Ullah, S., Adams, K., Adams, D., & Attah-Boakye, R. (2021). Multinational corporations and human rights violations in emerging economies: Does commitment to social and environmental responsibility matter?. Journal of Environmental Management, 280, Article 111689. https://doi.org/10.1016/j.jenvman.2020.111689

With the surge in economic growth in the global-north visa -vis social and economic inequalities in the global-south (north-south dichotomy), there is an increasing requirement for critical research and an examination of the policy implications with... Read More about Multinational corporations and human rights violations in emerging economies: Does commitment to social and environmental responsibility matter?.

The implications of liquidity ratios: Evidence from Pakistan stock exchange limited (2020)
Journal Article
Ahmed, R., ullah, S., Hudson, R., & Gregoriou, A. (2023). The implications of liquidity ratios: Evidence from Pakistan stock exchange limited. Quarterly Review of Economics and Finance, 87, 235-243. https://doi.org/10.1016/j.qref.2020.12.006

In this paper we test two recently developed liquidity measures the Return-to-Turnover (hereafter RtoTR) proposed by Florackis et al. (2011) and Return-to-Volume (hereafter RtoV) recommended by Amihud, 2002, for 386 companies listed on the Pakistani... Read More about The implications of liquidity ratios: Evidence from Pakistan stock exchange limited.