About
25
Publications
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Introduction
Dr Ernest Ezeani is Associate Professor in Accounting at Edinburgh Business School. Previously, he was a Senior Lecturer and Research Coordinator in the Accounting, Finance, and Banking Department of Manchester Metropolitan University. He also held a position of Senior Lecturer position in Accounting and Finance at De Montfort University and a Lecturer position at the University of Central Lancashire. He is a Senior Fellow of the Higher Education Academy (SFHEA).
Current institution
Additional affiliations
January 2020 - present
June 2021 - present
November 2017 - January 2020
Education
January 2016 - February 2019
September 2014 - September 2015
September 2006 - December 2009
Publications
Publications (25)
Purpose
This study aims to examine how banks’ credit ratings can be driven by the quality of the disclosed financial and nonfinancial information in emerging economies.
Design/methodology/approach
Using a sample of 1,590 bank-year observations of 29 Islamic and 77 conventional banks across 17 MENA countries from 2006 to 2020, we conducted a random...
Theoretical arguments suggest that corporate board reform will influence firms’ capital structure choices. Consistent with this argument, we examine the impact of corporate board reform on the capital structure dynamics of UK firms. Using 12,384 firm-year observations between 2006 and 2020, we provide evidence of a higher speed of adjustment after...
The Upper Echelons theory suggests that managerial characteristics will likely influence their financial decisions. Consistent with this theory, we examine CEO age's impact on Chinese firms' capital structure dynamics. We also investigate the moderating effects of overconfidence and tenure on the relationship between CEO age and capital structure....
Purpose
This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.
Design/methodology/approach
We obtained data from 1,032 Chinese non-financial firms listed...
The global financial crisis of the past decade had a detrimental impact on banking institutions worldwide. In both developed and developing countries, it is widely documented that the proportion of non-performing loans is often linked to bank collapse and financial crises. Existing studies show that central bank independence and transparency are im...
We investigate the effects of international equity portfolio diversification and central bank independence on financial development using panel data from 49 countries from 2001 to 2016. We find that international equity portfolio diversification improves financial development. We correspondingly examine potential factors through which international...
We investigate the impact of political uncertainty on the relationship between foreign equity portfolio flow and the cost of capital. Using panel data from 40 countries from 2001 to 2016, our results show that the year before a national election is associated with a higher cost of capital. Further analyses show that the relationship between interna...
Purpose
The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.
Design/methodology/approach
This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total...
Purpose
Prior studies suggest that corporate cash holding will reflect firms' corporate governance (CG) environment. Consistent with this prediction, this study aims to examine the impact of board characteristics on firms' cash holding in the UK, France and Germany.
Design/methodology/approach
Using 2,805 firm-year observations between 2009 and 20...
This paper examines whether the relationship between tourism development and income inequality is sensitive to the media environment. Using panel data from 88 countries for the period 1996 to 2020, we find that countries with uncensored media environments experience lower income inequality as the tourism industry develops. We also find that a favou...
Using panel data of 42 countries from 2001 to 2019, we examine whether political uncertainty (caused by uncertainty about national elections) explains variations in cross‐country liquidity, market size, and transaction cost. We also investigate whether institutional quality moderates the negative effects of political uncertainty on stock market dev...
This study examines whether there is a relationship between religiosity and voluntary disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on an international sample of 1,484 bank-year observations in 12 countries of the Middle East and North Africa (MENA) region over 14 years period from 2006 to 2019. Our findings...
Carbon emission disclosures have lately gained considerable attention from investors, public companies, and regulators due to their adverse impact on global warming. Our study examines the implication of the extent of carbon emission disclosures on financial reporting quality. Using a sample of the Chinese high polluting companies from 2012 to 2018...
Purpose
This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms.
Design/methodology/approach
Using a sample of the UK Financial Times Stock Exchange 350 firms from 2010 till 2019, the authors investigated the relationship between board characteristics (board size, board gender diversi...
Purpose: This paper aims to examine the relationship between board characteristics (BCs) on classification shifting (CS) among listed non-financial German firms. Design/methodology/approach: Using 870 firm-year observations of German non-financial firms from 2010 to 2019 listed on DAX, MDAX and SDAX index, this paper examines the relationship betwe...
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...
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...
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...
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...
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...
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...
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...
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...
