Mohamed H. Elmagrhi

Mohamed H. Elmagrhi
Swansea University | SWAN · Department of Accounting & Finance

PhD

About

20
Publications
11,978
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573
Citations
Additional affiliations
September 2017 - December 2019
University of Huddersfield
Position
  • Lecturer
October 2016 - September 2017
University of East London
Position
  • Lecturer
August 2015 - October 2016
University of Huddersfield
Position
  • Lecturer
Description
  • Teaching Research Design and Corporate Governance Modules for master students

Publications

Publications (20)
Article
Full-text available
This paper investigates the association between UK higher education institutions (HEIs) long-and short-term performance measures, and the pay of vice-chancellors/principals (VCs) in an era of intense neoliberalism/financialisation of HEIs, and consequently ascertains the extent to which the VC pay-performance nexus is moderated by VC characteristic...
Article
This paper investigates the impact of four key transnational factors (i.e., cultural, educational, legal and political factors) on the diffusion and early adoption of International Standards on Auditing (ISAs). Using data for 162 countries over 1995–2014 (i.e., 3240 observations) and drawing on distinctive insights from diffusion theory, we found t...
Article
This paper investigates the impact of four key transnational factors (i.e., cultural, educational, legal, and political factors) on the diffusion and early adoption of International Standards on Auditing (ISAs). Using data for 162 countries over 1995-2014 (i.e., 3,240 observations) and drawing on distinctive insights from diffusion theory, we found...
Article
Full-text available
The aim of this paper is to identify and gain insights into small and medium-sized enterprises' (SMEs) rationales ('why') for engaging in sustainable social and environmental practices (SEPs) that influence social and environmental policy and sustainability changes. Specifically, we depart from the predominately quantitative-orientated SEPs literat...
Article
Full-text available
This paper investigates the relationship between corporate governance quality and the cost of equity capital, intended as the discount rate the market applies to a firm’s expected future cash flows to evaluate the current share price. Using data from the Italian listed corporations in 2018, this paper combines several attributes like board independ...
Article
Full-text available
This study seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on Chinese firms' environmental performance, and consequently ascertain the extent to which the financial performance-environmental performance nexus is moderated by governance mechanisms. Using a sample o...
Article
Full-text available
This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make governance disclosures, and investigates whether vice-chancellor characteristics and governing board mechanisms influence such voluntary governance disclosures. Using a sample of 117 UK HEIs over a 6-year period (i.e., 702 university-year observations),...
Article
Full-text available
This study investigates the relationship between environmental management practices (EMPs) and financial performance (FP), and consequently ascertain whether environmental performance (EP) can mediate the EMPs–FP nexus. Distinctly using data envelopment analysis and generalised method of moments techniques to analyse a comprehensive dataset of Nikk...
Article
Full-text available
This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour investments via improved external monitoring and inter...
Article
Full-text available
This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour investments via improved external monitoring and inter...
Article
Full-text available
This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...
Article
Full-text available
This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...
Article
Full-text available
Purpose This study aims to investigate the impact of corporate governance structures on environmental disclosure practices in the Middle East and Africa (MEA). Design/methodology/approach The research model uses a panel data set of 121 publicly listed (non-financial and non-utility) firms from 11 MEA countries over the period 2010-2017, uses alter...
Article
Full-text available
This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are threefold. First, our results suggest that the presence of a Sharia supervisory board is positively associated with the level...
Article
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This paper seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on environmental performance within a unique context of improving environmental governance, policies, regulations and management. Specifically, we investigate the extent to which corporate board gender div...
Article
Full-text available
This paper first employs principal component analysis technique to develop and introduce an alternative UK corporate governance disclosure index to the US-centric ones. Second, we then investigate whether this new corporate governance disclosure index can determine the level of executive pay (including CEOs, CFOs, and all executive directors) in UK...
Article
Full-text available
Purpose: we investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) using a sample of UK charities. Specifically, we investigate the effect of TBD on CS, and ascertain whether CG quality moderates the TBD-CS nexus. Additionally, we examine the impact of CS on...
Article
Full-text available
Purpose: This paper examines the extent to which corporate board characteristics influence the level of dividend pay-out ratio using a sample of UK small and medium-sized enterprises (SMEs) from 2010 to 2013 listed on the Alternative Investment Market. Design/methodology/approach: The data is analysed by employing multivariate regression techniqu...
Article
Full-text available
Purpose: This paper examines the extent to which corporate board characteristics influence the level of dividend pay-out ratio using a sample of UK small and medium-sized enterprises (SMEs) from 2010 to 2013 listed on the Alternative Investment Market. Design/methodology/approach: The data is analysed by employing multivariate regression techniqu...
Article
Full-text available
Purpose The purpose of this study is to investigate the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms and consequently ascertain whether board characteristics and ownership structure variables can explain observable differences in the extent of voluntary CG compliance and disclo...

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Projects

Projects (4)
Project
Dear colleagues, It is with my greatest pleasure to announce that I have been appointed as a Topic Editor for the "Economics & Finance" Section with the Journal of Risk and Financial Management (ABDC- B). I am also pleased to be appointed as a Guest Editor together with my colleague Dr. Erhan Kilincarslan for the special issue titled "Corporate Governance, Accountability and Disclosure" with the same journal. In this Special Issue, we are interested in bringing together rigorous manuscripts that advance accountability, governance, and disclosure research. We invite manuscripts featuring original research that complements our understanding of the impact of new reforms and challenges, including introduction of New Public Management (NPM), significant cuts to public funding, and the COVID-19 pandemic on issues relating to accountability, governance, risk management, and disclosure among private and public sector institutions. Please follow the link below for further information about this special issue. Please feel free to contact us and share this invitation with your networks so that they may send their contributions to this special issue. Thank you, https://www.mdpi.com/journal/jrfm/special_issues/accountability_disclosure
Project
Corporate governance and firm outcomes
Project
This project seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on environmental performance within a unique context of improving environmental governance, policies, regulations and management.