Recent Submissions

  • Examination of information load following IFRS adoption in an emerging market: evidence from Nigeria.

    Okwuosa I; Yekini, Liafisu Sina; Oyemade B; Coventry University (Sep-17)
    No abstract
  • Corporate social responsibility performance and tax aggressiveness

    Chijoke-Mgbame, M.A; Yekini, Liafisu Sina; Kemi, Y.C; Mgbame, C.O; Coventry University (Academic Journals, 30/09/2017)
    This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and tax aggressiveness in Nigeria. A significant relationship was also found between firm size and tax aggressiveness, though with mixed positive and negative results. In addition, the results reveal a negative and significant relationship between firm performance and tax aggressiveness, and the extent of tax aggressiveness is reinforcing. It can be concluded that firms are more or less likely to engage in tax aggressiveness depending on their CSR standpoints and dimension and other corporate characteristics. It is recommended that more attention should be given by tax administrations to understand conditions where tax aggressiveness is more likely and measures should be put in place to combat it.
  • An Evaluation of Management Perspectives of Sustainability Reporting In The Nigerian Oil Industry.

    Uzonwanne, G; Yekini, K; Yekini, Liafisu Sina; tobo, P; Coventry University (CCSE, 2014)
    This article investigates the perspectives of managers involved in sustainability reporting in the Nigerian oil industry. The article adopts a survey methodology in its approach to conduct this investigation. The survey employed a structured interview to investigate five themes built around the motivation for sustainability reporting within these organizations, hierarchical responsibility for sustainability reporting, the organizations objectives relative to the welfare of the people within the communities it operates in, policies in place to rejuvenate the damaged environment resulting from it’s operations and finally how sufficient in monetary terms is the company’s effort to wipe out its operational footprint. The data gathered was analysed qualitatively under these various themes. The general view emerging amongst the vast majority of the managers interviewed was that oil companies operating within the region have a key social responsibility and disclosure role to play but that it remains the role of the Nigerian Federal Government to provide the institutional framework around which the development of the region is to be hinged. Research Implications: More research is required in the area of CSR and CSD in developing/emerging markets to understand the link between weak institutional frameworks and voluntary CSR and CSD. This article contributes to CSR and CSD literature in broad terms and in specific terms to the literature on sustainable operations in developing/emerging markets. The originality is based on the fact that it explores manager’s perspectives in a developing/emerging market.
  • The impact of mergers and acquisitions on shareholders’ wealth: evidence from Nigeria

    Abeleje, R; Yekini, Liafisu Sina; Coventry University (Scottish Group, 2014)
    This research paper seeks to validate the controversial post-merger synergy in Nigerian context. According to theory, mergers and acquisition should enhance synergistic effect to the advantage of the shareholders. This paper evaluates whether post-acquisition value attributable to shareholders of Nigerian banks surpasses that of the pre-acquisition period. The paper uses a fifteen year secondary data of five judgementally selected banks to analyse and compare pre-acquisition and post-acquisition shareholders‟ value in a balanced manner. The measurement index of shareholders' wealth is a modified version of the ROE (Return on Equity). SPSS version 20 and Excel spread sheet was also used to get the R, R2 ,T-test and F-test. It was discovered that shareholders' fund strongly influenced the profitability of the Nigerian banks but value to shareholders in the post-acquisition period is lower compared to the pre-acquisition period. Managers of Nigerian banks should not rest on the oars of government initiatives. They should be proactive in their operation as far as profitability is concerned. This research is the first of its kind to make a balanced and up to date comparison of pre-and post M&A period (ie 7yrs pre-merger & 7yrs post-merger). The index of measurement is modified ROE that incorporates only what relate directly to shareholders alone.
  • Impact of board independence on the quality of community disclosures in annual reports.

    Yekini, K.C; Adelopo, I; Andrikopoulos, P; Yekini, Liafisu Sina; Coventry University (Taylor and Francis, 27/02/2019)
    This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE 350 companies the results indicate a statistically significant relationship between board independence, as measured by the proportion of nonexecutive directors, and the quality of community disclosures, while holding constant other corporate governance and firm specific variables. The study indicates that companies with more non-executive directors are likely to disclose higher quality information on their community activities than others. This finding offers important insights to policy makers who are interested in achieving optimal board composition and furthers our understanding of the firm's interaction with its corporate and extended environment through high-quality disclosures. The originality of this paper lies in the fact that it is the first to specifically examine the relationship between outside directors and community disclosures in annual reports. The paper contributes both to the corporate governance and community disclosure literature.
  • Investigating the link between CSR and Financial Performance – Evidence from Vietnamese Listed Companies

    Ho Ngoc, T.T; Yekini, Liafisu Sina; Sheffield Hallam (No idea, 2014)
    Many studies have examined different issues around CSR by using data from western countries to examine the nexus between CSR and Corporate Financial Performance (CFP). There are a few literatures about the same topic in Asian countries. The paper therefore investigates the impacts of CSR on CFP by using Vietnamese data. The paper uses content analysis to examine the nexus described above by creating four hypotheses. Apart from CFP variables, the paper controls for size and risk in the model used. We collected data from the annual reports of 20 Vietnamese companiesfor 3 years giving a total of 60 observations. We document a modest relationship between CSR and CFP among companies in Vietnam. The study also found relationship between the level of debt and CSR but document no relationship between CSR and firm size. Limitations: Content analysis with its measurement problem remains the main limitation of this work. Another limitation is the sample size of 20 companies with a total of 60 observations.The study provides some important insights for our understanding of CSR in developing economies and its effects on CFP in the context of Vietnamese companies.
  • The determinants of CEO turnover: evidence from French listed companies

    Boussaada, R; Yekini, Liafisu Sina; Makhlouf, M; Coventry University (CAIRN.INFO, 2018)
    We investigate the effect of corporate performance, ownership structure and other governance mechanisms on CEO turnover. Based on data from 153 French listed firms between 2003 and 2012, we use logit estimation technique. Consistent with previous studies, we show that the fall of financial performance increases drastically the CEO turnover probability. In addition, we find differentiated direct and moderating effects, depending on the type of broad shareholder involvement. However, the CEO does not influence the likelihood of CEO turnover
  • Blockchain in supply chain management: Australian manufacturer case study

    Abou Maroun, Elias; Daniel, Jay; Zowghi, Didar; Talaei-Khoei, Amir; University of Technology Sydney; University of Derby; University of Nevada (ASSRI and Springer, 2019-10-06)
    The recent explosion of interest around Blockchain and capabilities of this technology to track all types of transaction more transparently and securely motivate us to explore the possibilities Blockchain offers across the supply chain. This paper examines whether Blockchain makes a good fit for use in an Australian manufacturer supply chain. To address this, the research uses Technology Acceptance Model (TAM) as a framework from the literature. Blockchain allows us to have permissioned or permission-less distributed ledgers where stakeholders can interact with each other. It details how Blockchain works and the mechanism of hash algorithms which allows for greater security of information. It also focuses on the supply chain management and looks at the intricacies of a manufacturers supply chain. We present a review of the processes in place of an electrical manufacturer and the problems faced in the supply chain. A model is proposed in using public and private Blockchains to overcome these issues. The proposed solution has the potential to bring greater transparency, validity across the supply chain, and improvement of communication between stakeholders involved. We also point out some potential issues that should be considered if adopting Blockchain.
  • Psychopathic traits of corporate leadership as predictors of future stock returns

    Wisniewski, Tomasz Piotr; Yekini, Liafisu Sina; Omar, Ayman; Coventry University (Wiley, 2019-10-07)
    This paper examines whether it is possible to forecast one-year-ahead returns of individual companies based on the observed ‘psychopathic’ characteristics of their top management team. We find that language characteristic of psychopaths present in annual report narratives, questionable integrity, excessive risk-taking and failure to contribute to charitable undertakings tend to reduce future shareholder wealth. These findings imply that firms could benefit from incorporating psychological evaluation in their recruitment processes, especially when seeking to fill senior management posts. While the return predictability described in this paper supports the upper echelons perspective, it simultaneously challenges the notion of informationally efficient stock prices.
  • The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective

    Boolaky, Pran; Mirosea, Nitri; Omoteso, Kamil; Griffith University; University of Derby (Routledge, 2019-10-02)
    This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption.
  • Mr Cameron's new language initiative for Muslim women: lessons in policy implementation

    Turner, Royce; Wigfield, Andrea; University of Huddersfield (Wiley-Blackwell, 2016-05-19)
    As the government announces a programme to teach Muslim women to speak English, this article examines how such a policy can be implemented successfully, arguing that lessons can be drawn from both academic research, especially that carried out with Muslim women themselves, and previous successful policy application. It focuses on two projects carried out in the recent past for the Learning and Skills Council (LSC) and Jobcentre Plus, and outlines the key factors that led to their success. The LSC project involved one of the largest in‐depth surveys of Muslim women's attitudes towards work, and their views on life in Britain, that has ever been undertaken. The Jobcentre Plus project was a highly successful and innovative employment training initiative for ethnic minority women piloted in Sheffield, the very kind of ‘targeted’ approach that Mr Cameron has claimed his government's new language initiative will be.
  • Alternative research methods: introducing marketing sensing, a qualitative and interpretive perspective on research

    Longbottom, David; Lawson, Alison; University of Derby (Routledge, 2018-12-07)
    This chapter examines research from an interpretive perspective where qualitative methods are predominantly used. We present that qualitative methods may be used by researchers seeking to gain deeper insights and understanding of underlying issues particularly in the context of social science studies which often involve people and organisations in a social setting. We will argue that such methods can be used within an interpretive philosophy, or may be combined with quantitative methods in a pragmatic and mixed methods approach. Whilst the chapter considers traditional methods associated with qualitative research, such as depth interview and focus group, it also introduces several alternative methods and techniques which may be used by researchers seeking to gain creativity in their research design and presentation and provide deeper understanding to build their analysis and research conclusions. The chapter is arranged in two parts. In part one, we examine issues of context, philosophy, approach and strategy. In part two, we examine issues of strategy and methods, planning, data collection, and data presentation.
  • Cultural Connections: the role of the arts and humanities in Competitiveness and Local Development

    Turner, Royce; Hughes, Alan; Kitson, Michael; Bullock, A.; Milner, I.; University of Cambridge (Centre for Business Research, University of Cambridge, 2014-03-07)
    Cultural institutions are a prominent part of UK society – and many have a rich and long heritage. The impact of such institutions has often been evaluated in terms of engagement and participation or on the direct economic impact of cultural institutions. This study primarily focuses on the wider role of cultural institutions in their local economies; their innovative activities; how they connect to other local organisations such as universities; and how they collaborate with academics from the arts and humanities.
  • Two decades of European self-employment: Is the answer to who becomes self-employed different over time and countries?

    Millán, José María; Yue, Wei; Cowling, M; University of Derby; University of Huelva; University of Brighton (Elsevier, 2019-10-01)
  • The application of big data and AI in the upstream supply chain

    Hanson-New, Colin; Daniel, Jay; University of Derby (Logistics Research Network, 2019-09)
    The use of Big Data has grown in popularity in organisations to exploit the purpose of their primary data to enhance their competitiveness. In conjunction with the increased use of Big Data, there has also been a growth in the use of Artificial Intelligence (AI) to analyse the vast amounts of data generated and provide a mechanism for locating and constructing useable patterns that organisations can incorporate in their supply chain strategy programme. As these organisations embrace the use of technology and embed this in their supply chain strategy, there are questions as to how this may affect their upstream supply chains especially with regards to how SME’s may be able to cope with the potential changes. There exists the opportunity to conduct further research into this area, mainly focusing on three key industry sectors of aerospace, rail and automotive supply chains.
  • Differential market valuations of board busyness across alternative banking models

    Elnahas, Marwa; Omoteso, Kamil; Salama, Aly; Trinh, Vu Quang; Newcastle University; University of Derby (Springer, 2019-09-03)
    This study comparatively assesses the influence of board busyness (i.e., multiple directorships of outside directors) on stock market valuations of both Islamic and conventional banks. For a sample of listed banks from 11 countries for the period 2010-2015, results show that board busyness is differentially priced by investors depending on the bank type. In conventional banks, board busyness is significantly and positively valued by the stock market. This result suggests that investors perceive some reputational benefits arising from a busy board (e.g., extended industry knowledge, established external networks or facilitation of external market sources). In contrast, we find no supporting evidence on the market valuations of board busyness in Islamic banks. This result might be attributed to, both, the complex governance structure and the uniqueness of the business model which require additional effective monitoring, relative to that employed in conventional banking. Our results also show that investors provide significantly low market valuations for busy Shari’ah advisory board which acts as an additional layer of governance in Islamic banks. Findings in this study offer important policy implications to international banking studies and regulations governing countries with dual-banking systems.
  • Adoption of blockchain technology in supply chain transparency: Australian manufacturer case study

    Maroun, Elias A.; Daniel, Jay; Fynes, Brian; University of Derby; University of Technology Sydney; University College Dublin (European Decision Sciences Institute (EDSI), 2019-06)
    The arrival and capabilities of Blockchain is set to change traditional supply chain activities. Consumers are increasingly demanding details about the products they purchase, the sources of the manufactured product and manufacturing details. Organisations are declaring that they strive to improve labour practices and minimise the environmental effect of manufacturing goods however consumers still have a limited view of supply chains. The increasing development of the digital economy, the internet of things (IOT) and the growing use of sensors providing information in supply chains is providing Blockchain leverage to streamline and create an efficient supply chain track and trace of all types of transactions more transparently and securely. This paper explores the adoption of Blockchain technology in supply chain transparency. Specifically, we examine whether Blockchain technology is a good fit for use in an Australian manufacturer supply chain. Blockchain allows us to have permissioned or permission-less distributed ledgers where stakeholders can interact with each other. We describe in detail how Blockchain works and the mechanism of hash algorithms, which allows for greater security of information. Using a single case study, we focus on the intricacies of this technology and present a summary of adoption for Blockchain technology. The adoption for using Blockchain technology has the potential to bring greater transparency, validity across the supply chain, and improvement of communication between all stakeholders involved.
  • An investigation of supply chain operational improvements for small and medium enterprises (SMEs): A UK manufacturing case study

    Sawe, Fredrick; Daniel, Jay; University of Derby (IEOM Society, 2019-07)
    In an increasingly turbulent business environment and intensive market competition and globalisation, manufacturing organisations of the 21st century have been forced to continuously seek improvements in their supply chain operations to increase productivity and quality. Therefore, making competition no longer between organisations but rather among its supply chains by seeking to reduce costs and improve quality as an alternative to gain higher market share. This paper investigates different aspects of operations and supply chain improvement of a small and medium manufacturing organisation in UK. The main objective of this paper is to help SMEs to identify deficiencies in their operations and take necessary steps to correct them to enhance performance and productivity in their supply chain operations. For this to happen, the current study has implemented lean approach as a method to improve the organisation’s supply chain, enhancing the quality of processes and products. By conducting interviews and observations together with gathering company internal records, it remarks some potential problems of the manufacturing company. Finally, several recommendations (such as introducing ERP system) are made for future improvements.
  • Market consolidation, market growth, or new market development? Owner, firm, and competitive determinants

    Weixi, Liu; Wei, Yue; Hang, Do; Cowling, M; University of Brighton; Bath Management School; Kingston Business School (Seante Hall Academic Publishing, 2019-03-31)
    Market entry decisions are complex and involve high sunk costs with uncertain or risky outcomes. In this study we explore how owner, firm, and competitive pressures shape this decision. Using a large UK data set of SMEs, we find that the preferred form of growth, and growth is not always desired, is expansion in existing markets. Key determinants of the decision to pursue a new market entry strategy are formal education, and large firm based market competition. Further, these decisions are made simultaneously not sequentially.
  • Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

    Clement, A; Wu, J; Yago, M; Zhang, J; University of Cape Coast (Emerald, 07/08/2017)
    The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards.This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

View more