Stephen Zamore

NLA University College

Increasing awareness of the consequences of bullying leads to efforts to address deficiencies in the learning environments in which bullying occurs. This study explored factors that determine the learning environment and their influence on bullying experiences at two universities in Norway. The study employed a cross-sectional design involving 438...

We examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, we examine how the readability of KAMs is associated with audit partner tenure and workload. We conduct the study in the audit context of Norway and applied the Flesch reading e...

Abstract Purpose: The study investigates the co-movements among Real Estate Investments trust (REITs). It examines the co-movements between the world and individual countries' REITs and the co-movements among country-pair REITs. It explores the responsiveness of the REITs markets' co-movements to the 2008 global financial crisis, the COVID-19 pande...

Purpose This paper examines the theoretical underpinnings of IFRS related studies and offers directions for theoretical and empirical research. Specifically, we examine the main theories in IFRS Adoption research (i.e., adoption, compliance, and effects). Design/methodology/approach Our sample contains 67 empirical papers that have used theories an...

Purpose – With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted research trends over time and shaped different aspects of audits. Design/methodology/approach – The aut...

This article examines whether it pays to be green in the microfinance industry. Environmental issues are important for all businesses around the world, and thus many microfinance institutions (MFIs) started embracing them as an additional objective alongside their traditional social and financial objectives. This article is among the first to test...

Organisational climates determine the experiences, well-being, and output of people. In response to a growing concern about bullying and victimisation at universities, this study examined students’ perception of the university learning environment concerning their experience of various negative behaviours and victimisation at two public universitie...

This study examines the influence of corporate environmental performance (CEP) and corporate social performance (CSP) on corporate financial performance (CFP) of transport and logistics firms. Moreover, the moderating effects of board gender diversity (BGD) on the relationship between CEP and CFP, and CSP and CFP are also investigated. We use a cro...

The purpose of this article is to provide a summary of linear panel data analysis in simple language without mathematical expression. The summary serves as a quick reference for many researchers who want to utilize panel data techniques in their research. The article starts by explaining what a panel dataset is and how it differs from time series a...

Microfinance is a banking market in which operating costs are high while non-performing loans (NPLs) rates are low. While the existing literature tends to explain that the high operating costs arise from the provision of small loans, we argue that excessive efforts to control loan losses can also be a contributing factor. Therefore, this paper inve...

This paper examines the relation between geographic diversification and credit risk in microfinance. The empirical findings from the banking industry are mixed and inconclusive. This study extends the discussion into a new international setting: the global microfinance industry with lenders having both social and financial objectives. Using a large...

This paper examines the moderating role of environmental dynamism on the link between strategy and performance. Based on a random sample of micro and small businesses (MSBs) in an emerging economy – Ghana, this study tests the applicability of the strategic fit paradigm, which assumes that positive organizational outcomes require a match between en...

Over the past four decades, microfinance has grown from small local initiatives into a global phenomenon practiced in many markets, mostly in low-income economies but also in well-developed markets like the US and the EU. Interestingly, microfinance institutions (MFIs), that is, providers of financial services to end customers, often have several c...

Purpose – This paper examines the potential use of International Transfer Pricing (ITP) as an income shifting mechanism by Multinational Corporations (MNCs) in developing countries. The paper postulates that income shifting through ITP is likely to be more pronounced in developing countries where weak institutions are present. Design/methodology/...

This article provides a comprehensive review of scholarly research on credit risk measurement during the last 57 years applying bibliometric citation analysis and elaborates an agenda for future research. The bibliography is compiled using the Institute for Scientific Information (ISI) Web of Science (WOS) database and includes all articles with ci...

This paper provides a comprehensive review of scholarly research on credit risk measurement during the last 57 years applying bibliometric citation analysis and elaborates an agenda for future research. The bibliography is compiled using the ISI Web of Science database and includes all articles with citations over the period 1960-2016. Specifically...

This paper examines the antecedents and short-run causal relationships between Foreign Direct Investment (FDI) and infrastructure development in Ghana. Using time series data spanning 1966–2015, we find that that FDI net inflow positively influences electricity consumption in Ghana; however, electricity consumption does not Granger-cause FDI net in...

This paper investigates the effects of revenue diversification on the financial performance of microfinance institutions (MFIs). The long-standing question about whether financial institutions should diversify or focus is a topic of ongoing debate. Using a global sample of MFIs, we investigate which view is appropriate for microfinance institutions...

This article examines the impact of microfinance ‘plus’ (i.e. coordinated combination of financial and nonfinancial services) on the performance of microfinance institutions (MFIs). Using a global data set of MFIs in 77 countries, we find that the provision of nonfinancial services does not harm nor improve MFIs’ financial sustainability and effici...

This article examines the impact of microfinance ‘plus’ (i.e. coordinated combination of financial and nonfinancial services) on the performance of microfinance institutions (MFIs). Using a global data set of MFIs in 77 countries, we find that the provision of nonfinancial services does not harm nor improve MFIs’ financial sustainability and effici...

We use an Ecuadorian sample to investigate if there are differences in motivations for business start-up between persons with and without disabilities. Generally, we do not document significant differences. The reason might be that we use a sample selected among customers of the microfinance bank Banco D-MIRO. Without targeted incentives, disabled...