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SUBHAN ULLAH

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SUBHAN ULLAH

Associate Professor in Accounting


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, 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. (2022). Climate risk disclosures and global sustainability initiatives: A conceptual analysis and agenda for future research. Business Strategy and the Environment, 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. (2022). 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, 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. (2022). 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, 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.