Ali Meftah Gerged

De Montfort University | DMU · Department of Accounting and Finance

Using a sample of Brazilian listed companies, our study investigates the directional cause–effect relationship between market structure, ESG performance, and firm efficiency under a Stochastic Structural Relationship Programming (SSRP) model. Our empirical evidence is threefold. First, our findings indicate that firms with better environmental perf...

Purpose Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM. Design/metho...

This study aims to examine the potential impact (substantive or symbolic) of firms' anti-bribery and corruption commitments (ABCC) on environmental management performance (ENVS). We also seek to explore whether this link is contingent on corporate social responsibility (CSR) accountability and executive compensation governance. To achieve these aim...

Purpose The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research. Design/methodology/approach Using a bibliometric review approach, the authors...

This study examined the potential relationship between different facets of firm investment (i.e., sales growth, R&D intensity, and total tangible and intangible assets) and CSR reporting, assurance and GRI adoption. Also, it further explored the conditions under which investing firms can encourage or discourage their CSR transparency. Our sample in...

Corporations use global sustainability reporting principles, certifications, guidelines, and indices to promote corporate transparency. However, the effectiveness of adopting these global transparency approaches, either separately or collectively, in increasing firm value is as yet unclear. Thus, we examine whether different global transparency app...

Abstract In this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks’ financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African (MENA) countries from 2010 to 2018, we found th...

Financial innovation accelerates the economic sustainability of firms by enhancing financial markets’ productivity, accelerating capital development, improving financial services, and creating more effective financial intermediation. This article, therefore, highlights the possible economic performance associated with applying different methods of...

Green human resource management (GHRM) is an important organisational approach to promote the sustainable development of organisations. Although the literature regarding the effect of GHRM is growing, little is known about the mechanisms and boundary conditions that may facilitate the link between GHRM and green outcomes. Through a combined underpi...

Purpose This study aims to investigate the possible implications of compliance with corporate governance (CG) provisions, including board composition and ownership structures, on the firm’s likelihood of falling into financial distress. Design/methodology/approach The study applies a random-effects logistic regression model as a baseline analysis...

This study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED). Using 1130 firm-year observations of 113 firms listed across five Sub-Saharan Africa (SSA) stock markets from 2010 to 2019, we find that the extent of CED in SSA is low compared with developed c...

Purpose This study aims to examine the potential influence of multiple directorships (MDs) on the firm value of listed firms in Jordan. Design/methodology/approach Using a sample of 1,067 firm-year observations of Jordanian listed companies from 2010 to 2020, this study applies a pooled ordinary least squares regression model to examine the above-...

The lack of a focused study on the nexus of research & development (R&D) intensity, eco-friendly practices, firm value in the energy sector, and the stakeholders' concerns for ecology motivated us to realize this study. The study sample covers the period from 2002 to 2019, resulting in 4,016 firm-year observations affiliated with 43 countries. The...

This study seeks to examine the influence of multi-layered gender diversity mechanisms on firms’ decision to engage in pro-sustainable performance in the context of Hospitality and Tourism (H&T) firms worldwide. Using Powell's Panel Quantile Regression (PQR) model, this paper finds that females on boards and sub-boards tend to display a more commun...

Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that t...

Purpose This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS). Design/methodology/approach A mixed-methods approach has been employed to enhance the quality of the collected data and reduce the risk of bias. Five groups of actors in the Libyan bank...

A call has recently been made for scholarly research aimed at understanding how family-owned firms can enhance their performance. Only a handful of studies have hitherto examined the capabilities of such firms in relation to innovation-related outcomes. In addition to this gap, past studies have examined either the mediation or moderation model, wh...

Drawing on institutional voids, we examine how corporate engagement in sustainable development goals reporting (SDGR) is influenced by Libya’s non-enabling institutional environment post the political change in 2011. Specifically, we examine the impact of national-level SDG performance (NLSP) of 2015 to 2010, as a proxy for the non-enabling institu...

I am honoured to introduce this second issue of 2021 (Volume 5) of the journal Corporate Governance and Sustainability Review. The nine articles published in this issue discuss various interesting corporate governance and sustainability-related topics. I can appreciate some shared aspects that indeed correspond to three emerging trends in corporate...

This paper aims to examine the extent to which Real Earnings Management (REM) is used in Jordan to meet zero or previous year’s earnings and how this impacts the subsequent operating performance of Jordanian firms. The study used a sample of 98 Jordanian listed firms over the 2010-2018 period. To test our research hypotheses, which are formulated i...

Although several prior studies have examined associations between firm social capital and environmental sustainability, the links between relational resources (i.e., relational capital and ties strength), environmental knowledge integration, and environmental performance have yet to be well-established at the micro-level. This study, therefore, aim...

Purpose – This study explores the levels of, and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Further, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka from a multi-theoretical perspective. Design/methodology...

Our study examines whether internal corporate governance (CG) mechanisms moderate the relationship between a firm's engagement in Corporate Environmental Disclosure (CED) and Earnings Management (EM) practices in an emerging economy. Using a sample of 100 Jordanian listed firms from 2010 to 2014 (i.e., 500 firm-year observations), our findings reve...

Despite the growth in corporate environmental disclosure (CED) across the world, there remains considerable heterogeneity in the extent to which firms disclose their environmental impacts. To better understand these changes and variations, we identify possible macro-level determinants of CED. Drawing on institutional theory, we examine the influenc...

Purpose This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS). Design/methodology/approach A mixed-methods approach has been employed to enhance the quality of the collected data and reduce the risk of bias. Five groups of actors in the Libyan banki...

This paper examines the effects of disclosing greenhouse gas (GHG) information mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel database of the UK's FTSE 350 firms for the period 2011-2016. Following Powell (2016), we use a non-linear panel quantile regression (PQR) model to examine the relationship between GHG...

This study seeks to examine whether internal corporate governance (CG) mechanisms affect Corporate Environmental Disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively applies a linear panel quantile regression (PQR) model to examine the CG-CED nexus in Jordan. This technique is supplemented w...

This paper examines the possible effects of corporate governance (GC) on audit quality (AQ) among the FTSE 350 companies. Using a sample of 180 companies from 2012 to 2017 (i.e., 1080 firm-year observations) a binary logistic model has been employed to investigate the CG-AQ nexus. This analysis was supported by conducting a probit logistic model as...

Purpose: Our paper aims to discuss the theoretical impact of Covid-19 social distancing outbreak on audit quality. Design/methodology/approach: Our paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key considerations for audit quality during the pandemic. These include audit fees, going concern assessment, au...

Purpose This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region. Design/methodology/approach Using a sample of 1,060 bank-year observations for the period 2006–2015, this paper developed a three-dimension...

Several studies have found a relationship between corporate social and environmental disclosure and firm value or accounting profitability. Where environmental disclosure has been the focus, though, only single-country studies have been published; and most of the previous research concerns the developed world. This study examines the association be...

Purpose: This paper investigates the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a Diffusion of Innovation (DOI) theory perspective. Design/methodology/approach: Using panel data from 110 countries in a period that spans from 1995 to 2014, this study applies an ordinary le...

Purpose – As the international society faces unprecedented challenges associated with resource scarcity, governance scandals, increasing injustice and inequality, new opportunities for higher education institutions are emerging. This paper investigates the association between national governance standards and education quality across nine western E...

Abstract Purpose: This study investigates the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely Kuwait. Design/methodology/approach: Using panel data from firms listed on the Kuwaiti stock exchange from 2010 to 2014, this paper applies a fixed-effect...

This paper investigates the possible effects of corporate governance (CG) mechanisms on the firm market and accounting value (FV) in Saudi Arabia after the 2011 CG reforms using a sample of 300 annual reports of financial and non-financial companies listed on Tadawul from 2012 to 2016. Our results are suggestive of heterogeneous effects of CG mecha...

Purpose This paper aims to investigate the effect of environmental, social, and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance (CG) mechanisms on this relationship. Design/methodology/approach Ordinary l...

This paper investigates the possible effects of corporate governance (CG) mechanisms on the firm market and accounting value (FV) in Saudi Arabia after the 2011 CG reforms using a sample of 300 annual reports of financial and non-financial companies listed on Tadawul from 2012 to 2016. Our results are suggestive of heterogeneous effects of CG mecha...

In response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification shifting. Using a sample consisting of 112 public firm from Jordan during the 2010-2014 period, this study applies McV...

This paper aims to provide a novel mapping method to sustainable development goals (SDG) disclosure based on empirical web-data analysis of a context has recently undergone revolutionary changes in its political regime namely Libya. We use a deductive approach to analyse web-based SDG information of around 7,000 web pages of 13 of the major oil com...

Ali is continuing research interests related to corporate environmental disclosure, corporate social responsibility, corporate governance, business ethics, earnings management, and corporate reputation.

This paper presents the first comprehensive analysis of corporate environmental disclosure (CED) in the Arab MENA region. Using a detailed research instrument containing 55 items, content analysis of the annual reports of 180 non-financial companies listed on nine major stock markets was conducted over a five-year period. The calculation of an unwe...