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Outputs (25)

The impact of corporate environmental management practices on environmental performance. (2023)
Journal Article
HASSAN, O.A.G., ROMILLY, P. and KHADAROO, I. 2023. The impact of corporate environmental management practices on environmental performance. Business eithics, the environment and responsibility [online], Early View. Available from: https://doi.org/10.1111/beer.12618

This study draws on neo-institutional theory to examine how and why corporate environmental management practices might affect environmental performance. It contributes to the literature by using a large, global dataset to investigate the impact of te... Read More about The impact of corporate environmental management practices on environmental performance..

The ability of Altman's Z"-score model to detect the economic distress of Kazakh banks. (2023)
Book Chapter
SALINA, A.P., ZHANG, X., JIAO, T. and HASSAN, O.A.G. 2023. The ability of Altman's Z"-score model to detect the economic distress of Kazakh banks. In Boubaker, S. and Elnahass, M. (eds.) Banking resilience and global financial stability. London: World Scientific [online], chapter 13 . Available from: https://doi.org/10.1142/q0422

This study contributes to the literature by evaluating the ability of Altman's Z"-score model to predict the economic distress of twelve Kazakh banks over the period of 2008 to 2014. The original Z"-score model, with a cut-off point implied by Altman... Read More about The ability of Altman's Z"-score model to detect the economic distress of Kazakh banks..

The impact of corruption on analyst coverage. [Presentation] (2022)
Presentation / Conference
HASSAN, O. and GIORGIONI, G. 2022. The impact of corruption on analyst coverage. Presented at the 3rd International conference on modern management based on big data (MMBD 2022), 15-18 August, [virtual event].

This study aims to investigate the impact of country-level corruption and firms' anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a possible tool to reduce co... Read More about The impact of corruption on analyst coverage. [Presentation].

What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress] (2022)
Presentation / Conference
HASSAN, O. and ZHANG, X. 2022. What happened to audit fees during the coronavirus pandemic? Presented at the 44th European Accounting Association annual congress (EAA 2022), 11-13 May 2022, Bergen, Norway.

This study explores the extent and significance of abnormal (unexpected) audit fees during the coronavirus pandemic using a sample of four European countries over the period 2014 to 2020. The emergence and widespread of COVID-19 and the containment m... Read More about What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress].

What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference] (2022)
Presentation / Conference
HASSAN, O. and ZHANG, X. 2022. What happened to audit fees during the coronavirus pandemic? Presented at the 32nd Audit and assurance conference 2022, 5-6 May 2022, Birmingham, UK.

This study explores the extent and significance of abnormal (unexpected) audit fees during the coronavirus pandemic using a sample of four European countries over the period 2014 to 2020. The emergence and widespread of COVID-19 and the containment m... Read More about What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference].

Entrepreneurial enactment as social value creation: an exploration of the Aberdeen entrepreneurial ecosystem. (2022)
Thesis
FWANGCHI, P.M. 2022. Entrepreneurial enactment as social value creation: an exploration of the Aberdeen entrepreneurial ecosystem. Robert Gordon University, MRes thesis. Hosted on OpenAIR [online]. Available from: https://doi.org/10.48526/rgu-wt-1712806

The research explored how entrepreneurial enactment leads to social value creation in the entrepreneurial ecosystem using interpretive qualitative approach. The research and findings are delivered in a structured narrative. This approach is adopted t... Read More about Entrepreneurial enactment as social value creation: an exploration of the Aberdeen entrepreneurial ecosystem..

Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. (2021)
Presentation / Conference
HASSAN, O. and ROMILLY, P. 2021. Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. Presented at 2nd Modern management based on big data international conference 2021 (MMBD2021), 8-11 November 2021, [virtual conference].

This study examines the associations and causations between corporate economic performance, environmental disclosure and greenhouse gas emissions, utilizing a large, longitudinal, multi-country dataset disaggregated between developed and developing c... Read More about Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights..

An assessment of the financial soundness of the Kazakh banks. [Tables and Appendices] (2020)
Dataset
SALINA, A.P., ZHANG, X. and HASSAN, O.A.G. 2021. An assessment of the financial soundness of the Kazakh banks. [Tables and Appendices]. Hosted on OpenAIR [online]. Available from: https://rgu-repository.worktribe.com/output/906761

These appendices contain the tables and figures associated with a forthcoming article: SALINA, A.P., ZHANG, X. and HASSAN, O.A.G. 2021. An assessment of the financial soundness of the Kazakh banks. Asian journal of accounting research [online], 6(... Read More about An assessment of the financial soundness of the Kazakh banks. [Tables and Appendices].

An assessment of the financial soundness of the Kazakh banks. (2020)
Journal Article
SALINA, A.P., ZHANG, X. and HASSAN, O.A.G. 2021. An assessment of the financial soundness of the Kazakh banks. Asian journal of accounting research [online], 6(1), pages 23-37. Available from: https://doi.org/10.1108/AJAR-03-2019-0022

The contribution of the banking industry to the financial crisis of 2007/8 has raised public concerns about the financial soundness of banks around the world, with many countries still suffering the backlogs of this crisis. The continuous emergence o... Read More about An assessment of the financial soundness of the Kazakh banks..

Corporate financial disclosure measurement in the empirical accounting literature: a review article. (2019)
Journal Article
HASSAN, O.A.G. and MARSTON, C. 2019. Corporate financial disclosure measurement in the empirical accounting literature: a review article. International journal of accounting [online], 54(2), article ID 1950006. Available from : https://doi.org/10.1142/S1094406019500069

This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based appro... Read More about Corporate financial disclosure measurement in the empirical accounting literature: a review article..