Ernest Ezeani

Ernest Ezeani
Manchester Metropolitan University | MMU · Accounting Finance and Banking

Doctor of Philosophy

About

9
Publications
1,007
Reads
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27
Citations
Additional affiliations
June 2021 - present
Manchester Metropolitan University
Position
  • Lecturer
January 2020 - present
De Montfort University
Position
  • Lecturer
November 2017 - January 2020
University of Central Lancashire
Position
  • Lecturer
Education
January 2016 - February 2019
September 2014 - September 2015
University of Central Lancashire
Field of study
  • Accounting and Finance
September 2006 - December 2009
Ruhr-Universität Bochum
Field of study
  • Management

Publications

Publications (9)
Article
Full-text available
In this study, we investigate the relationship between CEO tenure and cost of debt. Using a sample of the FTSE All-Share Index firms listed on the London Stock Exchange for the period 2009 to 2018 and the ordinary least squares regression (OLS) estimation method, we find that cost of debt is higher for firms with CEOs in their early tenure in offic...
Article
Purpose This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms. Design/methodology/approach Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated...
Article
Full-text available
We investigate whether economic policy uncertainty and the interaction of foreign equity portfolio flow and economic policy uncertainty impact the cost of capital. Using panel data of 20 countries from 2001 to 2018, we find economic policy uncertainty to exert a positive effect on the cost of capital. However, the interaction between foreign equity...
Article
Full-text available
We examine the impact of board characteristics on the speed of adjustment and the capital structure dynamics of firms in bank-based economies. Using 3927 firm-year observations over a 10-year (2009–2019), we find that board characteristic influences firms' speed of adjustment in a bank-based (stakeholder-oriented) system. We also find some evidence...
Article
Theoretical arguments suggest that capital structure will adjust to the dynamics of the corporate governance environment. In line with this prediction, we examine the impact of board characteristics on capital structure dynamics and the speed of adjustment. Using 2690 firm‐year observations for 2009–2018, we find that firms in a stakeholder‐oriente...
Article
The extant literature has shown the impact of demographic characteristics such as gender of audit committee members on earnings management but ignored the importance of the board room's age diversity. Going beyond the prior literature, our study aims to examine how the age diversity of audit committee financial experts (ACFEs) influences the financ...
Article
Full-text available
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...
Article
This paper examines the impact of audit quality on earnings management through loan loss provisions among both conventional and Islamic banks operating in MENA countries. Using the Generalised Method of Moments (GMM) and Random Effects, we found that Big-4, Co-audit, audit committee size, and audit committee independence restrain earnings managemen...

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