ORCID Profile
0000-0003-1472-7406
Current Organisation
Deakin University - Melbourne Burwood Campus
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Publisher: Virtus Interpress
Date: 2011
Abstract: The paper examines the effect of ownership structure and board characteristics on bank performance of GCC counties. Evidence indicates that the extent of the foreign ownership level has a significant positive association with the bank performance. However, concentrated ownership does appear to have a significant negative impact on performance and institutional ownership does not have any significant effect on performance. Other governance variables such as CEO duality and board size appear insignificant impact on performance. These results suggest a need to strengthen the internal control mechanisms within banks of GCC countries.
Publisher: Wiley
Date: 26-03-2022
DOI: 10.1002/BSE.3059
Abstract: This study examines whether a country's level of democracy is associated with greenhouse gas emission intensity of corporations and if national culture influences this association. Using cross‐country evidence, we find that firms operating in countries with strong democratic institutions are negatively associated with carbon emission intensity controlling for other country‐level variables. Democracy also moderates the positive effect of in idualistic cultures on greenhouse gas emission intensity, whereas countries with high uncertainty avoidance and indulgence are associated with high emissions despite high democratic scores. That is, while the effects of democracy and culture on greenhouse gas emission intensity supplement each other, culture shapes a firm's strategy on environmental matters to a greater extent than democracy. The results are robust to alternative variable measurement.
Publisher: Wiley
Date: 28-04-2021
DOI: 10.1111/IJAU.12230
Abstract: This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association. Using control and treatment s les of Australian audit firms pre‐ and post‐introduction of a disclosure requirement, we document that firms affected by the regulation display improvement in audit quality. We find that the extent of transparency disclosures is positively associated with audit quality, and audit firm size affects this association in a non‐linear manner. That is, the association is stronger for large non‐Big 4 than Big 4 firms and insignificant for medium and small non‐Big 4 firms. The results suggest that large non‐Big 4 firms (and Big 4 to a lesser extent) attempt to distinguish themselves through audit quality by providing extensive disclosures about their systems and practices. The incremental effect for Big 4 firms is smaller, as these firms have an already established reputation for quality in the audit market.
Publisher: Emerald
Date: 24-10-2023
Publisher: Wiley
Date: 07-2019
DOI: 10.1111/IJAU.12165
Publisher: Wiley
Date: 22-12-2020
DOI: 10.1002/BSE.2714
Abstract: We examine the association between a country's electoral system and greenhouse gas (GHG) emission intensity of firms and explore whether this association is influenced by corporate political donation. The study draws on the neo‐pluralist theory of power in society to examine how possible corporate influence in the electoral systems relates to corporate environmental performance. Using a cross‐country panel dataset, we find that companies operating in countries using majoritarian electoral systems (MAJ), where corporations have a relatively low influence on election outcomes, are associated with lower GHG emission intensity than those in proportional electoral systems, after controlling for macro‐economic factors and variations in firm characteristics. Further, our findings show that corporate political donation positively moderates the association between MAJ and GHG emission intensity. Our results suggest that corporations are likely to utilise political donations as a component of business strategy to ease the regulatory actions of the state on companies. The results are robust to alternative variable measurements and tests of sensitivity.
Publisher: Elsevier BV
Date: 10-2019
Publisher: Wiley
Date: 07-03-2021
DOI: 10.1111/IJAU.12223
Abstract: We examine whether a firm's voluntary purchase of sustainability assurance is associated with reduced capital constraint and lower cost of debt. We also explore the effect of assurance provider (accountant/non‐accountant) and a country's level of investor protection/creditor rights, on this association. Using a panel dataset drawn from an international s le, we find that voluntary purchase of sustainability assurance is negatively associated with both capital constraint and cost of debt. The associations are stronger for accounting firm providers than non‐accounting assurers. Further, the effect is stronger for firms operating in low investor protection (creditor rights) settings suggesting that voluntary sustainability assurance is valued in a context generally characterized by greater information asymmetry. Findings provide evidence that firms derive a financing benefit from voluntary sustainability assurance, and the benefit is sensitive to the profile of the sustainability assurance provider and the institutional environment in which the firm operates.
Publisher: Emerald
Date: 05-05-2022
DOI: 10.1108/IJMF-11-2021-0554
Abstract: The study examines the association between firm-level political risk and corporate innovation and also this study explores how financial constraint and growth level of a firm influence this association. A s le of 14,140 firm-year observations of the US firms from 2003 to 2020 is used. Unlike prior studies, this study uses a firm-level measure of political risk recently developed by Hassan et al. (2019) and measure innovation by patent and patent citation data and a text-based measure. A regression technique is used for empirical testing. This study finds that firm-level political risk is negatively associated with innovation and also document that firm-level political risk has a negative impact on innovation for financially constrained and high growth firms. The overall results are robust after addressing the issue of potential endogeneity using entropy balancing and two-stage least squares regression techniques. This study also documents qualitatively consistent results after using alternative measures of innovation as well as firm-level political uncertainty. The findings of this study could help the managers to make better investment decision and improve economic efficiency through understanding the effect of firm-level political risk on innovation activities. The study concentrates on firm-level political risk and innovation and presents new insights that political risk at the microlevel is an important determinant for investment in innovative activities.
Publisher: Wiley
Date: 29-09-2023
DOI: 10.1111/IJAU.12334
Publisher: Emerald
Date: 27-09-2019
Abstract: The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide integrated reports is associated with its financing decisions and whether financial reporting quality mediates the relationship. A usable s le of 832 firm-year observations was employed based on a dataset drawn from companies listed on the Johannesburg Securities Exchange (JSE) for the period between 2009 and 2015. The findings show that firms that provide integrated reports tend to have lower levels of leverage, and this effect is partially mediated through financial reporting quality. We further document that the partial effect of financial reporting quality on leverage is stronger for firms that provide integrated reports than is the case for other firms. The findings suggest that IR enables firms to employ equity financing, which is a more informationally-sensitive source of capital than debt financing. This study is the first to document evidence suggesting that management can draw on IR in devising optimal financing strategy.
Publisher: Virtus Interpress
Date: 2012
DOI: 10.22495/CBV8I1ART5
Abstract: The study investigates the relationship between the corporate governance structure and performance of listed banks in Bangladesh. We find that board independence and board size have a significant positive impact on performance. However, female directors appear to have no impact on performance. Our evidence indicates that the extent of the managerial ownership level has a significant negative impact on bank performance. These results suggest that better corporate governance mechanisms are imperative for every banking company and should be encouraged for the interest of the investors and other stakeholders.
No related grants have been discovered for Mohammad Muttakin.