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Growth opportunity and investment policy: The role of managerial incentives (2022)
Journal Article
Adu-Ameyaw, E., Danso, A., & Hickson, L. (in press). Growth opportunity and investment policy: The role of managerial incentives. Managerial and Decision Economics, https://doi.org/10.1002/mde.3619

Based on the neo-classical theory of investment (Tobin's Q), this study looks at how growth opportunity drives investment policies and the extent to which this relationship is sensitive to managerial incentives. We use data from 213 non-financial and... Read More about Growth opportunity and investment policy: The role of managerial incentives.

R and D spending intensity of private vs public firms: The role of cash flow, leverage and information quality (2022)
Journal Article
Adu-Ameyaw, E., Danso, A., Hickson, L., & Lartey, T. (2022). R and D spending intensity of private vs public firms: The role of cash flow, leverage and information quality. Journal of Applied Accounting Research, 23(4), 770-787. https://doi.org/10.1108/jaar-07-2021-0179

Purpose: This study provides a large sample comparison of research and development (R&D) spending intensity in private and public firms and the extent to which these firms' unique characteristics affect their R&D spending rate. Design/methodology/app... Read More about R and D spending intensity of private vs public firms: The role of cash flow, leverage and information quality.

Financial resilience, income dependence and organisational survival in UK charities (2021)
Journal Article
Green, E., Ritchie, F., Bradley, P., & Parry, G. (2021). Financial resilience, income dependence and organisational survival in UK charities. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 32, 992–1008. https://doi.org/10.1007/s11266-020-00311-9

The financial well-being of the charity sector has important social implications. Numerous studies have analysed whether the concentration of income in a few sources increases financial vulnerability. However, few studies have systematically consider... Read More about Financial resilience, income dependence and organisational survival in UK charities.

Students’ engagement with eLearning tools: their impact on academic performance (2020)
Working Paper
Hu, Y., Nath, N., Zhu, Y., & Laswad, F. Students’ engagement with eLearning tools: their impact on academic performance

This study examines the effect of synchronous and asynchronous online activities on students’ academic performance. Using student usage data captured in the log files of an adaptive Moodle learning platform, we find students’ total synchronous and as... Read More about Students’ engagement with eLearning tools: their impact on academic performance.

Raising the Bar : The Risk Coalition : Leading Risk Thinking (2019)
Book
Foss, B., Burt, C., Barma, H., & Neville-Lewis, P. (2019). Raising the Bar : The Risk Coalition : Leading Risk Thinking. London: Self-Published

Stakeholders look for assurance that organisations can continue to meet the Purpose and Viability requirements of corporate governance codes. Despite an increased focus on Audit Quality, stakeholders remain disappointed and confused that risk issues... Read More about Raising the Bar : The Risk Coalition : Leading Risk Thinking.

The long-term effect of economic value added adoption on the firm’s business decision (2019)
Journal Article
Guermat, C., Misirlioglu, I. U., & Al-Omush, A. (2019). The long-term effect of economic value added adoption on the firm’s business decision. Accounting Research Journal, 32(3), 496-513. https://doi.org/10.1108/ARJ-01-2018-0018

© 2019, Emerald Publishing Limited. Purpose: This study aims to examine the long-term effects of adopting economic value added (EVA) as a compensation tool on managers’ behaviour. Design/methodology/approach: The authors extend the sample used in pri... Read More about The long-term effect of economic value added adoption on the firm’s business decision.

Government Say-on-Pay, Social Capital and Corporate Social Responsibility Performance: Evidence from China (2019)
Presentation / Conference
Jiang, H., Hu, Y., Su, K., & Zhu, Y. (2019, August). Government Say-on-Pay, Social Capital and Corporate Social Responsibility Performance: Evidence from China. Paper presented at 2019 American Accounting Association (AAA) Annual Meeting, San Francisco, USA

In the backdrop of a serial of regulations issued by the Chinese government in an effort to rein in top executives’ compensation in the state-owned enterprises, this study finds that the pay restriction on top executives adversely affects the CSR per... Read More about Government Say-on-Pay, Social Capital and Corporate Social Responsibility Performance: Evidence from China.

The effectiveness of usage of online multiple choice questions on student performance in introductory accounting (2017)
Journal Article
Massoudi, D., Koh, S. K., Hancock, P. J., & Fung, L. (2017). The effectiveness of usage of online multiple choice questions on student performance in introductory accounting. Issues in Accounting Education, 32(4), 1-17. https://doi.org/10.2308/iace-51722

In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability... Read More about The effectiveness of usage of online multiple choice questions on student performance in introductory accounting.

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)
Journal Article
Cairns, D., Massoudi, D., Taplin, R., & Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. British Accounting Review, 43(1), 1-21. https://doi.org/10.1016/j.bar.2010.10.003

This study investigates the use of fair value measurement by 228 listed companies in the UK and Australia around the time of adoption of IFRS from 1 January 2005. We test whether within and between country comparability in policy choices (as measured... Read More about IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia.