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Godfred Adjapong Afrifa Ernest Gyapong Reza M. Monem 《Journal of Contemporary Accounting and Economics》2018,14(3):235-253
This paper provides a comprehensive evidence on how product and market dynamics affect the value relevance of trade payables. Using a sample of 2559 UK listed firms over the period 2005–2014, we find a positive relationship between trade payables and firm performance. Our evidence suggests that trade payables increase (decrease) performance in firms with differentiated products and demand uncertainty (larger market share). We demonstrate that the relative value relevance of bank credit versus suppliers’ credit is dependent on the nature of the product, the level of sales volatility, and market share. We use an innovative approach to assess the robustness of our results to omitted variable bias. 相似文献
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Lyton Chithambo Ishmael Tingbani Godfred Afrifa Agyapong Ernest Gyapong Isaac Sakyi Damoah 《Business Strategy and the Environment》2020,29(4):1666-1683
The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure. 相似文献
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Afrifa Godfred Adjapong Alshehabi Ahmad Tingbani Ishmael Halabi Hussein 《Review of Quantitative Finance and Accounting》2021,56(2):581-617
Review of Quantitative Finance and Accounting - This paper examines the value of abnormal inventory and the channels through which firms decrease abnormally high inventory or increase abnormally... 相似文献
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