Dr Omaima Hassan's Outputs (25)

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..

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 Contribution
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 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].

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 Contribution
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)
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..

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..

Greenhouse gas emissions, corporate environmental policy and disclosure. (2019)
Presentation / Conference Contribution
HASSAN, O. 2019. Greenhouse gas emissions, corporate environmental policy and disclosure. Presented at the 42nd Annual congress of the European Accounting Association (EAA 2019), 29-31 May 2019, Paphos, Cyprus.

This study explores whether and how corporate environmental policies (CEPs) influence greenhouse gas emissions intensity (GHG) and/or voluntary environmental disclosure (CED). This study is important for two reasons: 1) If corporate environmental pol... Read More about Greenhouse gas emissions, corporate environmental policy and disclosure..

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?.

The association between corruption and analyst coverage. (2018)
Presentation / Conference Contribution
HASSAN, O. and GIORGIONI, G. 2018. The association between corruption and analyst coverage. Presented at the 41st Annual congress of the European Accounting Association (EAA 2018), 30 May - 1 June 2018, Milan, Italy.

Corruption is a social evil and a widely spread unethical practice in many countries, to a different extent, around the world. Although the literature on corruption at the country level is rich, relatively fewer studies have focused on the impact of... Read More about The association between corruption and analyst coverage..

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..

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..

New insights into the associations between financial performance, and environmental disclosure and performance. (2017)
Presentation / Conference Contribution
HASSAN, O. and ROMILLY, P. 2017. New insights into the associations between financial performance, and environmental disclosure and performance. Presented at the 40th Annual congress of the European Accounting Association (EAA 2017), 10-12 May 2017, Valencia, Spain.

This study employes dynamic models to examine the assocations between enivromental disclosure (ED), environmental performance (EP) and financial performance (FP) using a longitudinal multi-country sample. It responds to research calls from recent stu... Read More about New insights into the associations between financial performance, and environmental disclosure and performance..

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?.

Audit fees: IFRS adoption and the recent financial crisis. (2015)
Presentation / Conference Contribution
HASSAN, O., CRAWFORD, L. and POWER, D. 2015. Audit fees: IFRS adoption and the recent financial crisis. Presented at the 25th Audit and assurance conference of the Auditing Special Interest Group (ASIG) of the British Accounting and Finance Association (BAFA), 23-24 April 2015, Edinburgh, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..

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..