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All Outputs (12)

The impact of corporate environmental management practices on environmental performance. (2023)
Journal Article
HASSAN, O.A.G., ROMILLY, P. and KHADAROO, I. 2024. The impact of corporate environmental management practices on environmental performance. Business eithics, the environment and responsibility [online], 33(3), pages 449-467. 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..

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..

The impact of corruption on analyst coverage. [Journal article] (2018)
Journal Article
HASSAN, O.A.G. and GIORGIONI, G. 2019. The impact of corruption on analyst coverage. Managerial auditing journal [online], 34(3), pages 305-323. Available from: https://doi.org/10.1108/MAJ-01-2018-1783

This study investigates 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 corruptio... Read More about The impact of corruption on analyst coverage. [Journal article].

The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role? (2018)
Journal Article
HASSAN, O.A.G. 2018. The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role? Business strategy and the environment [online], 27(8), pages 1569-1582. Available from: https://doi.org/10.1002/bse.2217

The current study investigates whether organizational visibility, i.e. the extent to which analysts follow, and institutions hold, a firm's stock (Baker et al., 1999, p.47), may explain the mechanism through which corporate environmental disclosure (... Read More about The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role?.

Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. (2018)
Journal Article
HASSAN, O.A.G. and ROMILLY, P. 2018. Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. Business strategy and the environment [online], 27(7), pages 893-909. Available from: https://doi.org/10.1002/bse.2040

This study examines the associations and causations between corporate economic performance, environmental disclosure and greenhouse gas emissions, utilising 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..

Analyst coverage: does the listing location really matter? (2016)
Journal Article
HASSAN, O.A.G. and SKINNER, F.S. 2016. Analyst coverage: does the listing location really matter? International review of financial analysis [online], 46, pages 227-236. Available from: https://doi.org/10.1016/j.irfa.2016.05.008

Using a count panel regression method, we find that the listing location really does matter as stocks listed on the main board (FTSE350) rather than the junior market (AIM) attract more analyst coverage than can be explained by existing factors, even... Read More about Analyst coverage: does the listing location really matter?.

Self- and peer-assessment: evidence from the accounting and finance discipline. (2014)
Journal Article
HASSAN, O.A.G., FOX, A. and HANNAH, G. 2014. Self- and peer-assessment: evidence from the accounting and finance discipline. Accounting education [online], 23(3), pages 225-243. Available from: https://doi.org/10.1080/09639284.2014.905259

Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the li... Read More about Self- and peer-assessment: evidence from the accounting and finance discipline..

Voluntary disclosure and risk in an emerging market. (2011)
Journal Article
HASSAN, O.A.G., GIORGIONI, G., ROMILLY, P. and POWER, D.M. 2011. Voluntary disclosure and risk in an emerging market. Journal of accounting in emerging economies [online], 1(1), pages 33-52. Available from: https://doi.org/10.1108/20421161111107840

This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies. Using panel data analysis, beta is regressed on the level of voluntary disclosure and t... Read More about Voluntary disclosure and risk in an emerging market..

The usefulness of accounting information: evidence from the Egyptian market. (2009)
Journal Article
HASSAN, O. and POWER, D.M. 2009. The usefulness of accounting information: evidence from the Egyptian market. Qualitative research in financial markets [online], 1(3), pages 125-141. Available from: https://doi.org/10.1108/17554170910997393

The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition, t... Read More about The usefulness of accounting information: evidence from the Egyptian market..

The value relevance of disclosure: evidence from the emerging capital market of Egypt. (2009)
Journal Article
HASSAN, O.A.G., ROMILLY, P., GIORGIONI, G. and POWER, D. 2009. The value relevance of disclosure: evidence from the emerging capital market of Egypt. International journal of accounting [online], 44(1), pages 79-102. Available from: https://doi.org/10.1016/j.intacc.2008.12.005

This study examines the value of voluntary and mandatory disclosure in a market that applies International Accounting Standards (IAS) with limited penalties for non compliance. The lack of enforcement creates an element of choice in the level of mand... Read More about The value relevance of disclosure: evidence from the emerging capital market of Egypt..

The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006)
Journal Article
HASSAN, O.A.G., GIORGIONI, G. and ROMILLY, P. 2006. The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. International journal of accounting, auditing and performance evaluation [online], 3(1), pages 41-67. Available from: https://doi.org/10.1504/ijaape.2006.010102

This paper uses panel data analysis to investigate the extent and determinants of disclosure levels of non-financial companies quoted on the Egyptian Stock Exchange. It distinguishes between private sector companies and public business sector compani... Read More about The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt..