Dr Xin Zhang's Outputs (11)

Environmental disclosure and firm characteristics: evidence from Nigeria. (2025)
Journal Article
SA'ID, M., HASSAN, O.A.G. and ZHANG, X. [2025]. Environmental disclosure and firm characteristics: evidence from Nigeria. International journal of accounting, auditing and performance evaluation [online], (accepted).

Prior studies show that there is a dearth of literature about the quality of voluntary environmental disclosure (EDQ) from emerging markets. This study advances the literature by investigating EDQ and its association with firm characteristics in one... Read More about Environmental disclosure and firm characteristics: evidence from Nigeria..

Review of An empirical examination of collateralization in financial markets. [Open peer review] (2023)
Digital Artefact
ZHANG, X. 2023. Review of An empirical examination of collateralization in financial markets. [Open peer review]. Hosted on Qeios [online], ID SPVRK1. Available from: https://doi.org/10.32388/SPVRK1

This is a review of the following preprint: LEE, D. 2023. An empirical examination of collateralization in financial markets. Qeios [online], ID 2KSF1M. Available from: https://doi.org/10.32388/2KSF1M

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..

What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress] (2022)
Presentation / Conference Contribution
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 Contribution
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].

Does spatial location affect business liquidations? (2022)
Journal Article
MAKROPOULOS, A., WEIR, C. and ZHANG, X. 2022. Does spatial location affect business liquidations? International journal of computational economics and econometrics [online], 12(1-2): spatial analysis and interaction in economics and econometrics; data and modelling for sustainable spatial systems, pages 139-157. Available from: https://doi.org/10.1504/IJCEE.2022.120503

Current studies in aggregate business liquidations have paid little attention to the potential importance of firms geographical (spatial) location. There is some evidence of spatial concentration of economic activity in certain geographical across Eu... Read More about Does spatial location affect business liquidations?.

An assessment of the financial soundness of the Kazakh banks. [Tables and Appendices] (2020)
Data
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..

An analysis of the determinants of failure processes in UK SMEs. (2020)
Journal Article
MAKROPOULOS, A., WEIR, C. and ZHANG, X. 2020. An analysis of the determinants of failure processes in UK SMEs. Journal of small business and enterprise development [online], 27(3), pages 405-426. Available from: https://doi.org/10.1108/JSBED-07-2019-0223

Purpose: This paper has two purposes. First, it evaluates the extent to which different failure processes are present in failed UK SMEs, by considering non-financial metrics including director characteristics, in addition to the financial ones. Secon... Read More about An analysis of the determinants of failure processes in UK SMEs..

Firm failure processes and determinants of failure in EU countries and UK regions: a quantitative analysis of SMEs. (2019)
Thesis
MAKROPOULOS, A. 2019. Firm failure processes and determinants of failure in EU countries and UK regions: a quantitative analysis of SMEs. Robert Gordon University [online], PhD thesis. Available from: https://openair.rgu.ac.uk

This thesis is motivated by the fact that small and medium sized enterprises (SMEs) are of vital importance to most European countries collectively, and to each country individually. For these reasons, understanding SME failure is an integral part of... Read More about Firm failure processes and determinants of failure in EU countries and UK regions: a quantitative analysis of SMEs..

Financial soundness of Kazakhstan banks: analysis and prediction. (2017)
Thesis
SALINA, A.P. 2017. Financial soundness of Kazakhstan banks: analysis and prediction. Robert Gordon University, PhD thesis.

Purpose “ The financial systems in many emerging countries are still impacted by the devastating effect of the 2008 financial crisis which created a massive disaster in the global economy. The banking sector needs appropriate quantitative techniques... Read More about Financial soundness of Kazakhstan banks: analysis and prediction..