College of Accounting

Do textual attributes of management commentary matter for analyst coverage and information quality: evidence from the United Kingdom

Purpose This study examines whether the readability of management commentary is associated with analysts' coverage and the precision of analysts' information sets. It further investigates whether analysts' experience, access to resources and forecast boldness moderate these relat...

Unleashing innovation: how fit between organizational generative AI adoption and employee AI literacy drives creative performance

Purpose As organizations increasingly pursue top-down adoption of generative artificial intelligence (GenAI) to drive innovation and efficiency, a key challenge is whether rising GenAI-related job demands are aligned with employees' AI abilities, such as AI literacy, in ways that...

Accounting and local democracy in England: the contested purposes of local authority accounts

Purpose In this paper, we critically discuss a new framework for the purposes of local authority accounts and its relationship to the core concepts of accountability, transparency and local democracy. Design/methodology/approach This is accomplished via a critical review of the f...

Do housing price cycles reflect herd behaviour in developing and emerging economies?

Purpose This study aims to examine whether housing price cycles in 16 developing and emerging economies reflect herd behaviour. Design/methodology/approach This study used annual panel data from 2005 to 2023 sourced from the Bank for International Settlements and the World Bank’s...

IFRS adoption and its impact on foreign direct investment in developing countries

Purpose This study examines the impact of International Financial Reporting Standards (IFRS) adoption on foreign direct investment (FDI) inflows in developing countries to assess whether IFRS adoption enhances the attractiveness of these countries to foreign investors. Design/met...

The moderating role of CSR in the relationship between corporate governance and capital structure: a quantile analysis of firms in a transition economy

Purpose This study examines the simultaneous effect of corporate governance (CG) and corporate social responsibility (CSR) on capital structure (CS) and elucidates the moderating role of CSR in the relationship between CG and financial leverage, with particular emphasis on the di...

The State and the Start-up: Rethinking Government Support for Youth Entrepreneurship in The Gambia

Youth entrepreneurship occupies a central place in the development strategies of low-income economies, yet the institutional conditions under which state support translates into viable enterprise remain poorly understood. Nowhere is this question more urgent than in The Gambia, a...

Enforcement Governance and Regulatory Delivery in the Agrofood Sector: An Integrated Public Value Framework

HRMARS - Agrofood regulation has become a strategic governance priority as governments face complex and fast-moving risks involving imports, production, licensing, market conduct, product movement and public complaints. Although many reform debates concentrate on legal amendments...

Agreeable team members wanted: personality configurations of high-performing individuals in global virtual teams

Purpose Although much research has been done on the Big Five personality traits that underpin individual performance in teams, knowledge of the interdependencies of traits for individual performance is rather limited and especially so in the new ordinary workplace represented by...