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Sabrina Bunyan David Duffy George Filis Ishmael Tingbani 《Scottish journal of political economy》2020,67(2):201-222
We provide new evidence on the effects of fiscal policy and government size on pairwise business cycle synchronization in EMU. A novel time-varying framework is employed to estimate business cycle synchronization and subsequently a panel approach is used to establish the role of fiscal variables in determining the pairwise synchronization observations across time. The findings suggest similarities in the size of the public sector, yet divergence in fiscal policy stance, matter for the determination of business cycle synchronization. Hence, increased fiscal federalism in EMU will contribute to increased business cycle synchronization. Our results remain robust to different specifications and sub-periods. 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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Ishmael Tingbani Lyton Chithambo Venancio Tauringana Nikolaos Papanikolaou 《Business Strategy and the Environment》2020,29(6):2194-2210
We explore the impact of gender diversity and environmental committees on greenhouse gas (GHG) voluntary disclosures utilising a sample of 215 firms, which are listed on the London Stock Exchange market. We provide strong evidence for a strong positive association between GHG voluntary disclosures and gender diversity, which constitutes an important input to the ongoing debate about the role of women in the boardroom. The governance mechanism of environmental committees is not found to significantly affect GHG disclosures. This adds to the growing empirical evidence in the literature that questions the effectiveness of the current board structures in serving the wider needs of stakeholders and in addressing the relevant issues on climate change. Overall, our results suggest that by being diverse and open to a mixed‐gender governance approach, a firm can better serve the demands of stakeholders and legitimise their green credentials, thus gaining more trust from a broad range of stakeholders other than their shareholders. The noneffectiveness of the environmental committees in enhancing GHG voluntary disclosures demonstrates that firms may not have to directly link the relevant governance mechanism to their disclosure decisions and practices. 相似文献
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