Asif Huq

Asif Huq
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Asif verified their affiliation via an institutional email.
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Asif verified their affiliation via an institutional email.
Dalarna University · School of Information and Engineering

PhD (Microdata Analysis); Certified Management Accountant (CMA)

About

17
Publications
4,387
Reads
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44
Citations
Additional affiliations
September 2021 - December 2024
University of Gävle
Position
  • Senior Lecturer (Accounting)
Education
September 2016 - November 2021
Dalarna University
Field of study
  • Microdata Analysis

Publications

Publications (17)
Article
Full-text available
Purpose The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material d...
Article
Full-text available
Purpose The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential interplay between CS levels and CS reporting, and the impact of EU Directive 2014 / 95/EU (Non-Financial Reporting Directive [NFRD]) on resources spent on CS. Desi...
Article
We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying...
Preprint
Purpose: The paper investigates if board composition affects corporate sustainability (CS)ambitions in private firms. We also study a possible interplay between CS-ambitions and CS-reporting regulations. Design/methodology/approach: We surveyed the CEOs, CFOs, and Environment Officers ofSwedish private firms and received 160 valid responses (respo...
Preprint
Full-text available
Studies in the bankruptcy literature that aim to improve prediction accuracy predominantly focuses on optimising feature and model selection. Another fundamental issue that remains rather unexplored is the impact of class imbalance on prediction accuracy. This paper investigates the impact of class balancing techniques (i.e., sampling methods) on b...
Preprint
Full-text available
In this paper, we investigate the direct and indirect effects of the EU-wide mandatory CSR reporting reform (2014/95/EU). We argue and find that, in addition to direct effects, coercive pressure also has spillover effects. An example of such a spillover effect of coercive pressure due to the reform is the change in reporting behavior of firms not s...
Article
Full-text available
The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that...
Article
Full-text available
Ambitionsnivån när det kommer till hållbarhetsfrågor förefaller vara relativt låg i många företag, enligt en studie gjord vid Högskolan Dalarna. Drivkrafterna för hållbarhetsarbete verkar främst ligga i att följa regler eller att generera vinst för företagen.
Thesis
Full-text available
Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). However, regulations may instead become the problem (e.g., overregulation). The central research question of this doctoral thesis is “are corporate disclosures regulations a social solution or...
Preprint
The purpose of this paper is to provide insights on the views of firms regarding corporate sustainability (CS). We surveyed the CEOs, CFOs, and Environment Officers of about 850 Swedish firms (response rate 21%) affected by mandatory sustainability reporting after the implementation of the EU Directive 2014/95/EU. The six-transcending ambition leve...
Preprint
Purpose: The paper contributes to the debate if voluntary non-financial disclosures, such as greenhouse gas (GHG) disclosures in corporate social responsibility (CSR) reporting, exhibit accountability or are merely greenwashing. If firms exhibit accountability, does it translate into actions observable, e.g., as country-level real changes in GHG em...
Article
Full-text available
There is extant research on theorization, conceptualization, determinants, and consequences of corporate social responsibility (CSR). However, what firms include in their CSR or sustainability reports are much less covered and are predominantly covered in case studies of individual firms. In this paper, we instead take a holistic view and simultane...
Article
Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish ref...
Preprint
Full-text available
The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that...

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