Influential and intellectual structure of Islamic finance: a bibliometric review

MM Alshater, MK Hassan, A Khan… - International Journal of …, 2021 - emerald.com
Purpose Islamic finance is an alternative approach of financial intermediation based on risk-
sharing and asset-backed operations, which evolved substantially in recent years in …

[HTML][HTML] Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality

AM Gerged, C Kuzey, A Uyar, AS Karaman - Journal of Business Research, 2023 - Elsevier
This study examined the potential relationship between different facets of firm investment (ie,
sales growth, R&D intensity, and total tangible and intangible assets) and CSR reporting …

[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?

B Komal, E Ezeani, M Usman, F Kwabi, C Ye - Journal of International …, 2023 - Elsevier
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?

D Tan, B Komal, E Ezeani, M Usman, R Salem - Environmental Science & …, 2022 - Elsevier
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …

The impact of audit committee effectiveness on firms' outcomes in China: a systematic review

B Komal, C Ye, R Salem - International Journal of Accounting & …, 2022 - emerald.com
Purpose This paper aims to discuss the academic literature on the impact of audit committee
effectiveness on different outcomes (accounting, auditing, governance and economics) in …

Board characteristics and corporate cash holding: evidence from the UK, France and Germany

E Ezeani, RIA Salem, M Usman, F Kwabi - International Journal of …, 2023 - emerald.com
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship

AM Gerged, L Matthews… - Business Strategy and the …, 2021 - Wiley Online Library
This paper examines the effects of disclosing greenhouse gas (GHG) information
mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel …

Audit quality and classification shifting: evidence from UK and Germany

M Usman, J Nwachukwu, E Ezeani… - Journal of Applied …, 2023 - emerald.com
Audit quality and classification shifting: evidence from UK and Germany | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions

M Usman, J Nwachukwu, E Ezeani - International Journal of …, 2022 - emerald.com
Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …

The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector

R Salem, E Ezeani, X Song - Review of Quantitative Finance and …, 2023 - Springer
This study examines whether there is a relationship between religiosity and voluntary
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …