Salah Kayed

Hashemite University | HU · Department of Accounting

Research on the relationship between Foreign Direct Investment (FDI) and environmental concerns has been drastically growing, providing opportunities to conduct systematic and bibliometric overviews. Surprisingly, to date, there has been no bibliometric study on the relationship to analyze the large volume of data. To fill the gap, we conducted a b...

In this study, the linguistic tones of managers and audience during the UK earnings conference calls have been extracted and examined the differences between them. By using a sample of non-financial UK firms listed in the FTSE 350 index over the period 2010–2015, the authors found that manager tones convey much more optimism (less pessimism) than t...

This study aims to examine the link between sustainability reporting and information asymmetry in family- and non-family-controlled firms for a sample of 641 UK firms listed in the FTSE all-share index during the period 2010–2017. The findings show a negative and significant relationship between sustainability reporting and IA. The results also sho...

Purpose This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in the UK context. It also investigates whether the audience tone in beating or just meeting earnings fails to predict future performance. Design/methodology/approac...