The Impact of Corporate ESG Performance Disclosure Across Australian Industries
Article
Gholami, Amir, Sands, John and Shams, Syed. 2022. "The Impact of Corporate ESG Performance Disclosure Across Australian Industries." Australasian Accounting Business and Finance Journal. 16 (4), pp. 180-200. https://doi.org/10.14453/aabfj.v16i4.10
| Article Title | The Impact of Corporate ESG Performance Disclosure Across Australian Industries |
|---|---|
| ERA Journal ID | 40372 |
| Article Category | Article |
| Authors | Gholami, Amir (Author), Sands, John (Author) and Shams, Syed (Author) |
| Journal Title | Australasian Accounting Business and Finance Journal |
| Journal Citation | 16 (4), pp. 180-200 |
| Number of Pages | 21 |
| Year | 2022 |
| Publisher | University of Wollongong |
| Place of Publication | Australia |
| ISSN | 1834-2000 |
| 1834-2019 | |
| Digital Object Identifier (DOI) | https://doi.org/10.14453/aabfj.v16i4.10 |
| Web Address (URL) | https://ro.uow.edu.au/aabfj/vol16/iss4/10/ |
| Abstract | The aims of this study are threefold. Firstly, it examines the long-term improvement in the corporate environmental, social and governance (ESG) performance. Secondly, it highlights the favourable financial implications of the higher corporate ESG performance disclosure. The third aim is to provide insight into the industrial impact on the relationship between corporate ESG performance disclosure and financial performance. This study uses a sample of all Australian publicly listed companies between 2007 and 2017 and conducts a panel regression analysis. It also performs several robustness checks to address the methodological, sample selection and endogeneity issues concerning corporate ESG performance disclosure. The findings show a tangible improvement in Australian companies' corporate ESG performance disclosure, favourably associated with financial performance. However, while the corporate ESG performance disclosure appears to be linked to higher financial performance, this is not the case across different industries. The industrial impact on the association between corporate ESG performance disclosure and financial performance has several implications. Firstly, the stakeholders' pressure on companies to address ESG-related concerns is substantial, enhancing corporate financial performance. Secondly, the findings indicate that corporate ESG performance disclosure does not benefit corporations in different industry sectors equally. It, therefore, requires more focus and interpretation by corporate decision-makers. Thirdly, by promoting ESG-related disclosure, managers should consider diverse stakeholders in different industries that weigh business objectives differently. The results of this study provide insights for corporate managers regarding prioritising resource allocations to ESG-related activities that could impact financial performance differently in different industry sectors. The results of this study contribute to the growing literature on the financial implications of corporate ESG performance disclosures, notably different industrial characteristics. |
| Keywords | Environmental, Social, Governance, Corporate performance, Industrial sectors |
| ANZSRC Field of Research 2020 | 350202. Finance |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Byline Affiliations | Faculty of Business, Education, Law and Arts |
| University of Southern Queensland | |
| Institution of Origin | University of Southern Queensland |
Permalink -
https://research.usq.edu.au/item/q7w98/the-impact-of-corporate-esg-performance-disclosure-across-australian-industries
119
total views2
total downloads1
views this month0
downloads this month
Export as
Related outputs
CEO Connectedness and Firm Transparency
Luong, Hoa, Minnick, Kristina, Mia, Mia L. and Shams, Syed. 2024. "CEO Connectedness and Firm Transparency." European Financial Management. https://doi.org/10.1111/eufm.12527Corporate Social Performance Through Instrumental Stakeholder Theory: A Sector-Specific Perspective
Arian, Adam, Sands, John, Rahman, Habib Ur and Khatatbeh, Ibrahim N.. 2024. "Corporate Social Performance Through Instrumental Stakeholder Theory: A Sector-Specific Perspective." Management Decision. https://doi.org/10.1108/MD-11-2023-2108Beyond carbon emissions: addressing broader climate risks in corporate financial disclosures
Arian, Adam and Sands, John. 2024. "Beyond carbon emissions: addressing broader climate risks in corporate financial disclosures ." Policymaker.Our research shows higher carbon emissions increase costs for Australian businesses
Arian, Adam G. and Sands, John. 2024. "Our research shows higher carbon emissions increase costs for Australian businesses." The Conversation.Review of Balanced Scorecard Application in Public Hospital Setting
Khalid, Salim Khaleel and Sands, John. 2024. "Review of Balanced Scorecard Application in Public Hospital Setting." Al-Shurafat, Hashem, Hamdan, Allam and Sands, John (ed.) Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights. Simgapore. Springer. pp. 3-14Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights
Al-Shurafat, Hashem, Hamdan, Allam and Sands, John. Al-Shurafat, Hashem, Hamdan, Allam and Sands, John (ed.) 2024. Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights . Singapore. Springer.Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs
Arian, Adam and Sands, John. 2024. "Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs ." Accounting Education: An International Journal. https://doi.org/10.1080/09639284.2024.2413687Do corporate carbon emissions affect risk and capital costs?
Arian, Adam G. and Sands, John. 2024. "Do corporate carbon emissions affect risk and capital costs?" International Review of Economics and Finance. 93 (Part A), pp. 1363-1377. https://doi.org/10.1016/j.iref.2024.04.018Estimating probability of default via delinquencies? Evidence from European P2P lending market
Nigmonov, Asror, Shams, Syed and Urbonas, Povilas. 2024. "Estimating probability of default via delinquencies? Evidence from European P2P lending market." Global Finance Journal. 63. https://doi.org/10.1016/j.gfj.2024.101050Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence
Dey, Sajal Kumar, Bose, Sudipta, Luo, Le and Shams, Syed. 2024. "Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence ." Journal of International Accounting Research. https://doi.org/10.2308/JIAR-2022-057/12903Does continuous disclosure affect the market reaction to mergers and acquisitions announcements?
Shams, Syed, Bose, Sudipta, Gunasekarage, Abeyratna and Velayutham, Eswaran. 2024. "Does continuous disclosure affect the market reaction to mergers and acquisitions announcements?" Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2024.102540Does Corporate Governance and Earning Quality Mitigate Idiosyncratic Risk? Evidence from an Emerging Economy
Rahman, Habib Ur, Ali, Asif, Arian, Adam and Sands, John. 2024. "Does Corporate Governance and Earning Quality Mitigate Idiosyncratic Risk? Evidence from an Emerging Economy." Journal of Risk and Financial Management. 17 (8). https://doi.org/10.3390/jrfm17080362Consumer confidence and cryptocurrency excess returns: a three-factor model
Peng, Sanshao, Shams, Syed, Prentice, Catherine and Sarker, Tapan. 2024. "Consumer confidence and cryptocurrency excess returns: a three-factor model." Global Finance Journal. 62. https://doi.org/10.1016/j.gfj.2024.101029Economic policy uncertainty, carbon emissions and firm valuation: International evidence
Bose, Sudipta, Shams, Syed, Ali, Searat, Mamun, Abdullah Al and Chang, Millicent. 2024. "Economic policy uncertainty, carbon emissions and firm valuation: International evidence." British Accounting Review. https://doi.org/10.1016/j.bar.2024.101453Pricing media sentiment: Evidence from global mergers and acquisitions
Shams, Syed, Bose, Sudipta and Sheikhbahaei, Ali. 2024. "Pricing media sentiment: Evidence from global mergers and acquisitions." Pacific-Basin Finance Journal. 86. https://doi.org/10.1016/j.pacfin.2024.102447Did Emotional Intelligence Traits Mitigate COVID-19 Uncertainty Effects on Financial Institutions’ Board Decision-Making Process?
Hall, Jessica, Jones, Gregory, Beattie, Claire and Sands, John. 2024. "Did Emotional Intelligence Traits Mitigate COVID-19 Uncertainty Effects on Financial Institutions’ Board Decision-Making Process?" Journal of Risk and Financial Management. 17 (3). https://doi.org/10.3390/jrfm17030106Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators
Al-Shurafat, Hashem, Sands, John, Jones, Gregory and Beattie, Claire. 2024. "Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators." Australasian Accounting Business and Finance Journal. 18 (2), pp. 188-195. https://doi.org/10.14453/aabfj.v18i2.12Target firm’s integrity culture and M&A performance
Balachandran, Balasingham, Faff, Robert W., Mishra, Sagarika and Shams, Syed. 2024. "Target firm’s integrity culture and M&A performance." Journal of Business Finance and Accounting. https://doi.org/10.1111/jbfa.12818Does size matter Examining the probability of firm emergence from bankruptcy
Zikri, Miftah, Shams, Syed, Rashid, Afzalur and Krishnamurti, Chandrasekhar. 2024. "Does size matter Examining the probability of firm emergence from bankruptcy." International Review of Finance. https://doi.org/10.1111/irfi.12462A course design approach that encourages reflective practice habits
Daff, Lyn, Tame, Cathy and Sands, John. 2024. "A course design approach that encourages reflective practice habits ." The International Journal of Management Education. 22 (2). https://doi.org/https://doi.org/10.1016/j.ijme.2024.100990Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries
Al-Fakir, Eltayyeb Al-Fakir, Rashid, Afzalur, Shams, Syed and Bose, Sudipta. 2024. "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries ." Journal of Contemporary Accounting and Economics. 20 (2). https://doi.org/10.1016/j.jcae.2024.100427A Framework to Assess Possible Sources of Stakeholder Exploitation: A Developing Country Case
Shafique, Kamran, Shams, Syed and Sarker, Tapan. 2024. "A Framework to Assess Possible Sources of Stakeholder Exploitation: A Developing Country Case." International Journal of Disaster Risk Science. 15 (1), pp. 32-44. https://doi.org/10.1007/s13753-024-00538-wCorporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creationUnited Kingdom
Arian, Adam and Sands, John Stephen. 2024. "Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creationUnited Kingdom ." Sustainability Accounting, Management and Policy Journal. 15 (2), pp. 457-481. https://doi.org/10.1108/SAMPJ-04-2023-0236Liquidity risk in FinTech lending: Early impact of the COVID-19 pandemic on the P2P lending market
Nigmonov, Asror, Shams, Syed and Alam, Khorshed. 2024. "Liquidity risk in FinTech lending: Early impact of the COVID-19 pandemic on the P2P lending market." Emerging Markets Review. 58, pp. 1-20. https://doi.org/10.1016/j.ememar.2023.101084A systematic literature review on the determinants of cryptocurrency pricing
Peng, Sanshao, Prentice, Catherine, Shams, Syed and Sarker, Tapan. 2024. "A systematic literature review on the determinants of cryptocurrency pricing." China Accounting and Finance Review. 26 (1), pp. 1-30. https://doi.org/10.1108/CAFR-05-2023-0053Enhancing accounting students’ reflective practice skills
Daff, Lyn, Tame, Cathy and Sands, John. 2023. "Enhancing accounting students’ reflective practice skills." 2023 Accounting and Finance Association of Australia and New Zealand Conference (2023 AFAANZ). Gold Coast, Australia 02 2023 - 04 Jul 2024 Australia. Accounting & Finance Association of Australia and New Zealand.CEO-director ties and board gender diversity: US evidence
Luong, Hoa, Khedmati, Mehdi, Nguyen, Lan Anh, Nigmonov, Asror, Ovi, Nafisa Zabeen and Shams, Syed. 2023. "CEO-director ties and board gender diversity: US evidence." Journal of Behavioral and Experimental Finance. 40.Does Fiscal Consolidation Affect Non-Performing Loans? Global Evidence from Heavily Indebted Countries (HICs)
Rahman, Habib Ur, Arian, Adam and Sands, John. 2023. "Does Fiscal Consolidation Affect Non-Performing Loans? Global Evidence from Heavily Indebted Countries (HICs)." Journal of Risk and Financial Management. 16 (9). https://doi.org/10.3390/jrfm16090417The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance
Chong, Vincent K., Mia, Lokman, Sands, John and Wang, Zhichao Alex. 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance." Journal of Management Control. 34 (2), pp. 201-233. https://doi.org/10.1007/s00187-023-00355-0Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors
Arian, Adam, Sands, John and Tooley, Stuart. 2023. "Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors." Sustainability. 15 (16). https://doi.org/10.3390/su151612254Board gender diversity and acquisition choices
Gunasekarage, Abeyratna, Khedmati, Mehdi, Minnick, Kristina and Shams, Syed. 2023. "Board gender diversity and acquisition choices." Journal of Financial Research. 46 (4), pp. 949-991. https://doi.org/10.1111/jfir.12345Climate-linked compensation, societal values, and climate change impact: International evidence
Bose, Sudipta, Burns, Natasha, Minnick, Kristina and Shams, Syed. 2023. "Climate-linked compensation, societal values, and climate change impact: International evidence." Corporate Governance (Oxford): an international review. 31 (5), pp. 759-785. https://doi.org/10.1111/corg.12504Do foreign institutional investors influence corporate climate change disclosure quality? International evidence
Bose, Sudipta, Lim, Edwin, Minnick, Kristina and Shams, Syed. 2024. "Do foreign institutional investors influence corporate climate change disclosure quality? International evidence." Corporate Governance (Oxford): an international review. 32 (2), pp. 322-347. https://doi.org/10.1111/corg.12535Corporate carbon performance and cost of debt: Evidence from Asia-Pacific countries
Al-Fakir Al Rabab'a, Eltayyeb, Rashid, Afzalur and Shams, Syed. 2023. "Corporate carbon performance and cost of debt: Evidence from Asia-Pacific countries." International Review of Financial Analysis. 88, pp. 1-16. https://doi.org/10.1016/j.irfa.2023.102641Gender diversity and acquisitions: How female directors add value in acquisition decisions
Shams, Syed, Minnick, Kristina, Khedmati, Mehdi and Gunaskerage, Abeyratna. 2024. "Gender diversity and acquisitions: How female directors add value in acquisition decisions." Journal of Business Finance and Accounting. 51 (1-2), pp. 113-147. https://doi.org/10.1111/jbfa.12688Media coverage and patent trolls: A study on US high-tech firms
Siddiqui, Sayla and Shams, Syed. 2023. "Media coverage and patent trolls: A study on US high-tech firms." Journal of Behavioral and Experimental Finance. 37, pp. 1-16. https://doi.org/10.1016/j.jbef.2022.100782The influence of ownership structure on the extent of CSR reporting: An emerging market study
Al Fadli, Amer, Sands, Juhn, Jones, Gregory, Beattie, Claire and Pensiero, Dom. 2022. "The influence of ownership structure on the extent of CSR reporting: An emerging market study." Business and Society Review. 127 (3), pp. 725-754. https://doi.org/10.1111/basr.12286Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk
Gholami, Amir, Sands, John and Shams, Syed. 2023. "Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk." Meditari Accountancy Research. 31 (4), pp. 861-886. https://doi.org/10.1108/MEDAR-06-2020-0926Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?
Gholami, Amir, Murray, Peter A. and Sands, John. 2022. "Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?" Sustainability. 14 (10), pp. 1-21. https://doi.org/10.3390/su14106019Does managerial ability matter for corporate climate change disclosures?
Daradkeh, Hussein, Shams, Syed, Bose, Sudipta and Gunaskerage, Abeyratna. 2023. "Does managerial ability matter for corporate climate change disclosures?" Corporate Governance (Oxford): an international review. 31 (1), pp. 83-104. https://doi.org/10.1111/corg.12436Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys
Biswas, Kumar, Bose, Sudipta, Chang, Millicent and Shams, Syed. 2023. "Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys." Accounting and Finance. 63 (2), pp. 1821-1850. https://doi.org/10.1111/acfi.12930Economic policy uncertainty and acquisition performance: Australian evidence
Shams, Syed, Gunaskerage, Abey and Velayutham, Eswaran. 2022. "Economic policy uncertainty and acquisition performance: Australian evidence." International Review of Economics and Finance. 78, pp. 286-308. https://doi.org/10.1016/j.iref.2021.12.004COVID‐19 impact, sustainability performance and firm value: international evidence
Bose, Sudipta, Shams, Syed, Ali, Muhammad Jahangir and Mihret, Dessalegn. 2022. "COVID‐19 impact, sustainability performance and firm value: international evidence." Accounting and Finance. 62 (1), pp. 597-643. https://doi.org/10.1111/acfi.12801Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?
Gholami, Amir, Sands, John and Rahman, Habib Ur. 2022. "Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?" Sustainability. 14 (5), pp. 1-17. https://doi.org/10.3390/su14052647Pre-deal differences in corporate social responsibility and acquisition performance
Hussain, Tanveer and Shams, Syed. 2022. "Pre-deal differences in corporate social responsibility and acquisition performance." International Review of Financial Analysis. 81, pp. 1-17. https://doi.org/10.1016/j.irfa.2022.102083FinTech and macroeconomics: Dataset from the US peer-to-peer lending platform
Nigmonov, Asror, Shams, Syed and Alam, Khorshed. 2021. "FinTech and macroeconomics: Dataset from the US peer-to-peer lending platform." Data in Brief. 39, pp. 1-10. https://doi.org/10.1016/j.dib.2021.107666COVID‑19 pandemic risk and probability of loan default: evidence from marketplace lending market
Nigmonov, Asror and Shams, Syed. 2021. "COVID‑19 pandemic risk and probability of loan default: evidence from marketplace lending market." Financial Innovation. 7 (1), pp. 1-28. https://doi.org/10.1186/s40854-021-00300-xDoes corporate tax avoidance promote managerial empire building?
Shams, Syed, Bose, Sudipta and Gunasekarage, Abeyratna. 2022. "Does corporate tax avoidance promote managerial empire building?" Journal of Contemporary Accounting and Economics. 18 (1), pp. 1-27. https://doi.org/10.1016/j.jcae.2021.100293Management control systems and governance from its institutional context
Arian, Adam G. and Sands, John. 2022. "Management control systems and governance from its institutional context ." 2022 ICVG Conference: Governance in its institutional context. Melbourne, Australia 15 - 16 Dec 2022 Australia.Corporate environmental, social and governance (ESG) performance disclosure and company's capital cost, idiosyncratic risk and market value
Gholami, Amir. 2022. Corporate environmental, social and governance (ESG) performance disclosure and company's capital cost, idiosyncratic risk and market value. PhD by Publication Doctor of Philosophy. University of Southern Queensland. https://doi.org/10.26192/q73y9Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care
Khalid, Salim Khaleel, Beattie, Claire and Sands, John Stephen. 2022. "Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care." Sustainability Accounting, Management and Policy Journal. 13 (2), pp. 297-319. https://doi.org/10.1108/SAMPJ-09-2020-0325CEO pay slice and acquisitions in Australia: the role of tournament incentives
Luong, Hoa, Gunasekarage, Abeyratna and Shams, Syed. 2022. "CEO pay slice and acquisitions in Australia: the role of tournament incentives." International Journal of Managerial Finance. 18 (5), pp. 833-868. https://doi.org/10.1108/IJMF-06-2021-0292Macroeconomic determinants of loan defaults: evidence from the U.S. peer-to-peer lending market
Nigmonov, Asror, Shams, Syed and Alam, Khorshed. 2022. "Macroeconomic determinants of loan defaults: evidence from the U.S. peer-to-peer lending market." Research in International Business and Finance. 59, pp. 1-13. https://doi.org/10.1016/j.ribaf.2021.101516Does carbon risk matter for corporate acquisition decisions?
Bose, Sudipta, Minnick, Kristina and Shams, Syed. 2021. "Does carbon risk matter for corporate acquisition decisions?" Journal of Corporate Finance. 70, pp. 1-24. https://doi.org/10.1016/j.jcorpfin.2021.102058Female directors and acquisitions: Australian evidence
Lucas, Ryley, Gunasekarage, Abeyratna, Shams, Syed and Edirisuriya, Piyadasa. 2021. "Female directors and acquisitions: Australian evidence." Pacific-Basin Finance Journal. 68. https://doi.org/10.1016/j.pacfin.2021.101600The Hayne Royal Commission and the financial planning advice: A review of the impact on the operating model of financial advice firms
Abu-Taleb, Mohammad, Rashid, Afzalur and Shams, Syed. 2021. "The Hayne Royal Commission and the financial planning advice: A review of the impact on the operating model of financial advice firms." Financial Planning Research Journal. 6 (1), pp. 74-85.Halal market emergence and export opportunity: the comparative advantage perspective
Kabir, Shahriar, Shams, Syed and Lawrey, Roger. 2019. "Halal market emergence and export opportunity: the comparative advantage perspective." Xu, Jiuping, Cooke, Fang Lee, Gen, Mitsuo and Ahmed, Syed Ejaz (ed.) 12th International Conference on Management Science and Engineering Management (ICMSEM 2018). Melbourne, Australia 01 - 04 Aug 2018 Cham, Switzerland. https://doi.org/10.1007/978-3-319-93351-1_122Threat of hostile takeover and the cost of seasoned equity offerings
Sheikhbahaei, Ali and Shams, Syed. 2022. "Threat of hostile takeover and the cost of seasoned equity offerings." International Journal of Managerial Finance. 18 (1), pp. 156-180. https://doi.org/10.1108/IJMF-03-2020-0106Does firm life cycle have impacts on managerial promotion tournament incentives?
Chowdhury, Hasibul and Shams, Syed. 2021. "Does firm life cycle have impacts on managerial promotion tournament incentives?" Australian Journal of Management. 46 (4), pp. 593-628. https://doi.org/10.1177/0312896220974417Competition in the acquisition market and returns to bidders in Australia
Shams, Syed. 2021. "Competition in the acquisition market and returns to bidders in Australia." Research in International Business and Finance. 55, pp. 1-21. https://doi.org/10.1016/j.ribaf.2020.101339CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?
Rashid, Afzalur, Shams, Syed, Bose, Sudipta and Khan, Habib. 2020. "CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?" Managerial Auditing Journal. 35 (9), pp. 1279-1312. https://doi.org/10.1108/MAJ-11-2019-2463Evidence on the trade-off between corporate social responsibility and mergers and acquisitions investment
Krishnamurti, Chandrasekhar, Shams, Syed and Chowdhury, Hasibul. 2021. "Evidence on the trade-off between corporate social responsibility and mergers and acquisitions investment." Australian Journal of Management. 46 (3), pp. 466-498. https://doi.org/10.1177/0312896220950394Is China a source of financial contagion?
Akhtaruzzaman, Md, Abdel-Qader, Waleed, Hammami, Helmi and Shams, Syed. 2021. "Is China a source of financial contagion?" Finance Research Letters. 38, pp. 1-13. https://doi.org/10.1016/j.frl.2019.101393A case study on Incitec Pivot's acquisition strategy of dyno nobel
Balachandran, Balasingham, Fazzino, James and Shams, Syed. 2020. "A case study on Incitec Pivot's acquisition strategy of dyno nobel." Pacific-Basin Finance Journal. 63, pp. 1-10. https://doi.org/10.1016/j.pacfin.2020.101386Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance
Rae, Kirsten, Sands, John and Subramaniam, Nava. 2017. "Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance." Australasian Accounting Business and Finance Journal. 11 (1), pp. 28-54. https://doi.org/10.14453/aabfj.v11i1.4Incorporating the environmental dimension into the balanced scorecard: A case study in health care
Khalid, Salim, Beattie, Claire, Sands, John and Hampson, Veronica. 2019. "Incorporating the environmental dimension into the balanced scorecard: A case study in health care." Meditari Accountancy Research. 27 (4), pp. 652-674. https://doi.org/10.1108/MEDAR-06-2018-0360Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study
Jayasundara, Mudiyanselage Upali Ranjith, Jones, Greg and Sands, John. 2020. "Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study." Australasian Accounting Business and Finance Journal. 14 (2), pp. 72-93. https://doi.org/10.14453/aabfj.v14i2.6Board independence and CSR reporting: pre and post analysis of JCGC 2009
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dominic. 2020. "Board independence and CSR reporting: pre and post analysis of JCGC 2009." International Journal of Law and Management. 62 (2), pp. 117-138. https://doi.org/10.1108/IJLMA-11-2018-0259Perceptions of the usefulness of various teaching methods in forensic accounting education
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2020. "Perceptions of the usefulness of various teaching methods in forensic accounting education." Accounting Education: An International Journal. 29 (2), pp. 177-204. https://doi.org/10.1080/09639284.2020.1719425Trade diversion risk for halal food exports
Kabir, Shahriar, Shams, Syed and Lawrey, Roger. 2021. "Trade diversion risk for halal food exports." Journal of Islamic Marketing. 12 (4), pp. 705-729. https://doi.org/10.1108/JIMA-07-2019-0145Do the business cycle and revenue diversification matter for banks' capital buffer and credit risk: Evidence from ASEAN banks
Ovi, Nafisa, Bose, Sudipta, Gunasekarage, Abeyratna and Shams, Syed. 2020. "Do the business cycle and revenue diversification matter for banks' capital buffer and credit risk: Evidence from ASEAN banks." Journal of Contemporary Accounting and Economics. 16 (1), pp. 1-19. https://doi.org/10.1016/j.jcae.2020.100186Corporate social responsibility, overconfident CEOs and empire building: Agency and stakeholder theoretic perspectives
Gul, Ferdinand A., Krishnamurti, Chandrasekhar, Shams, Syed and Chowdhury, Hasibul. 2020. "Corporate social responsibility, overconfident CEOs and empire building: Agency and stakeholder theoretic perspectives." Journal of Business Research. 111, pp. 52-68. https://doi.org/10.1016/j.jbusres.2020.01.035Does takeover competition affect acquisition choices and bidding firm performance? Australian evidence
Faff, Robert, Gunasekarage, Abeyratna and Shams, Syed. 2020. "Does takeover competition affect acquisition choices and bidding firm performance? Australian evidence." Accounting and Finance. 60 (4), pp. 3581-3619. https://doi.org/10.1111/acfi.12527Socially responsible firms and mergers and acquisitions performance: Australian evidence
Krishnamurti, Chandrasekhar, Shams, Syed, Pensiero, Domenico and Velayutham, Eswaran. 2019. "Socially responsible firms and mergers and acquisitions performance: Australian evidence." Pacific-Basin Finance Journal. 57, pp. 1-16. https://doi.org/10.1016/j.pacfin.2019.101193Board Gender Diversity and CSR Reporting: Evidence from Jordan
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dom. 2019. "Board Gender Diversity and CSR Reporting: Evidence from Jordan." Australasian Accounting Business and Finance Journal. 13 (3), pp. 29-52. https://doi.org/10.14453/aabfj.v13i3.3Merger and acquisition research in the Asia-Pacific region: A review of the evidence and future directions
Faff, Robert, Prasadh, Shyaam and Shams, Syed. 2019. "Merger and acquisition research in the Asia-Pacific region: A review of the evidence and future directions." Research in International Business and Finance. 50, pp. 267-278. https://doi.org/10.1016/j.ribaf.2019.06.002Competition in the acquisition market and acquirers' long-run performance
Shams, Syed and Gunasekarage, Abeyratna. 2019. "Competition in the acquisition market and acquirers' long-run performance." International Finance. 22, pp. 399-421. https://doi.org/10.1111/infi.12339Managerial acquisitiveness and corporate tax avoidance
Gul, Ferdinand A., Khedmati, Mehdi and Shams, Syed M. M.. 2020. "Managerial acquisitiveness and corporate tax avoidance." Pacific-Basin Finance Journal. 64. https://doi.org/10.1016/j.pacfin.2018.08.010Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2019. "Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites." Journal of Forensic and Investigative Accounting. 11 (2 (Special edition)), pp. 353-365.Developing a generic review framework to assure capstone quality
Hammer, Sara, Abawi, Lindy, Gibbings, Peter, Jones, Hazel, Redmond, Petrea and Shams, Syed. 2018. "Developing a generic review framework to assure capstone quality." Higher Education Research and Development. 37 (4), pp. 730-743. https://doi.org/10.1080/07294360.2018.1453787Corporate social responsibility and corruption risk: a global perspective
Krishnamurti, Chandrasekhar, Shams, Syed and Velayutham, Eswaran. 2018. "Corporate social responsibility and corruption risk: a global perspective." Journal of Contemporary Accounting and Economics. 14 (1), pp. 1-21. https://doi.org/10.1016/j.jcae.2018.02.002Using classroom layout to help reduce students' apprehension and increase communication
Rae, Kirsten and Sands, John. 2013. "Using classroom layout to help reduce students' apprehension and increase communication." Accounting Education: An International Journal. 22 (5), pp. 489-491. https://doi.org/10.1080/09639284.2013.835534Advancing sustainability management accounting in the Asia Pacific region
Sands, John, Lee, Ki-Hoon and Fonseka, K .B. M. 2016. "Advancing sustainability management accounting in the Asia Pacific region." Accounting Research Journal. 29 (2), pp. 134-136. https://doi.org/10.1108/ARJ-03-2016-0035An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
Sands, John Stephen, Rae, Kirsten Nicole and Gadenne, David. 2016. "An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance." Accounting Research Journal. 29 (2), pp. 154-178. https://doi.org/10.1108/ARJ-04-2015-0065Multi-perspective performance reporting systems, continuous improvement systems and organisational performance
Iselin, Errol R., Sands, John and Mia, Lokman. 2011. "Multi-perspective performance reporting systems, continuous improvement systems and organisational performance." Journal of General Management. 36 (3), pp. 19-36. https://doi.org/10.1177/030630701103600302Guest editorial
Sands, John and Lee, Ki-Hoon. 2015. "Guest editorial." Journal of Accounting and Organisational Change. 11 (3), pp. 1-2. https://doi.org/10.1108/JAOC-07-2014-0038Associations between organisations’ motivated workforce and environmental performance
Rae, Kirsten, Sands, John and Gadenne, David Leslie. 2015. "Associations between organisations’ motivated workforce and environmental performance." Journal of Accounting and Organisational Change. 11 (3), pp. 384-405. https://doi.org/10.1108/JAOC-10-2013-0090Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability
Sands, John and Lee, Ki-Hoon. 2015. "Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability." Issues in Social and Environmental Accounting. 9 (1), pp. 1-4.Information content of directors' trading around acquisitions
Shams, Syed M. M., Duong, Huu Nhan and Singh, Harminder. 2016. "Information content of directors' trading around acquisitions." Pacific-Basin Finance Journal. 38, pp. 177-193. https://doi.org/10.1016/j.pacfin.2016.04.004The influence of sustainability performance management practices on organisational sustainability performance
Gadenne, David, Mia, Lokman, Sands, John, Winata, Lanita and Hooi, George. 2012. "The influence of sustainability performance management practices on organisational sustainability performance." Journal of Accounting and Organisational Change. 8 (2), pp. 210-235. https://doi.org/10.1108/18325911211230380News announcement effects of compliance with section 404 of SOX: evidence from non-accelerated filers
Khedmati, Mehdi, Navissi, Farshid, Shams, Syed and Vinkler, Daniel. 2015. "News announcement effects of compliance with section 404 of SOX: evidence from non-accelerated filers." Journal of Contemporary Accounting and Economics. 11 (3), pp. 231-244. https://doi.org/10.1016/j.jcae.2015.07.003Target’s organisational form and returns to Australian bidders in cross-border acquisitions
Colombage, Sisira R. N., Gunasekarage, Abeyratna and Shams, Syed M. M.. 2014. "Target’s organisational form and returns to Australian bidders in cross-border acquisitions." Accounting and Finance. 54 (4), pp. 1063-1091. https://doi.org/10.1111/acfi.12031Operating performance following corporate acquisitions: does the organisational form of the target matter?
Shams, Syed M. M. and Gunasekarage, Abeyratna. 2016. "Operating performance following corporate acquisitions: does the organisational form of the target matter?" Journal of Contemporary Accounting and Economics. 12, pp. 1-14. https://doi.org/10.1016/j.jcae.2016.02.001The importance of understanding student learning styles in accounting degree programs
Cameron, Robyn, Clark, Pat, de Zwaan, Laura, English, Diane, Lamminmaki, Dawne, O'Leary, Conor, Rae, Kirsten and Sands, John. 2015. "The importance of understanding student learning styles in accounting degree programs." Australian Accounting Review. 25 (3), pp. 218-231. https://doi.org/10.1111/auar.12065The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework
Rae, Kirsten, Sands, John S and Gadenne, David. 2015. "The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework." Issues in Social and Environmental Accounting. 9 (1), pp. 32-50.Private public distinction of the target and the long run operating performance of acquirers
Shams, Syed M. M. and Gunasekarage, Abeyratna. 2016. "Private public distinction of the target and the long run operating performance of acquirers." Pacific Accounting Review. 28 (1), pp. 38-58. https://doi.org/10.1108/PAR-02-2014-0004Does the organisational form of the target influence market reaction to acquisition announcements? Australian evidence
Shams, Syed M.M., Gunasekarage, Abeyratna and Colombage, Sisira R. N.. 2013. "Does the organisational form of the target influence market reaction to acquisition announcements? Australian evidence." Pacific-Basin Finance Journal. 24, pp. 89-108. https://doi.org/10.1016/j.pacfin.2013.04.002Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load
Iselin, Errol R., Mia, Lokman and Sands, John. 2010. "Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load." International Journal of Accounting, Auditing and Performance Evaluation. 6 (1), pp. 1-27. https://doi.org/10.1504/IJAAPE.2010.030477The association between sustainability performance management goals and organisational performance
Gadenne, David, Sands, John and Mia, Lokman. 2012. "The association between sustainability performance management goals and organisational performance." e-Journal of Social and Behavioural Research in Business. 3 (2), pp. 27-42.Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework
Rae, Kirsten and Sands, John. 2013. "Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework." e-Journal of Social and Behavioural Research in Business. 4 (2), pp. 14-32.The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting." Journal of General Management. 33 (4), pp. 71-85. https://doi.org/10.1177/030630700803300405Multi‐perspective strategic goal setting, performance reporting and organisational performance
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "Multi‐perspective strategic goal setting, performance reporting and organisational performance ." Journal of Applied Accounting Research. 9 (2), pp. 76-96. https://doi.org/10.1108/09675420810900766Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John. 2006. "Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study." Accounting Research Journal. 19 (2), pp. 122-138. https://doi.org/10.1108/10309610680000683The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study
Sands, John Stephen and Pragasam, John. 1997. "The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study." The International Journal of Accounting. 32 (2), pp. 187-202. https://doi.org/10.1016/s0020-7063(97)90025-xFactors influencing accounting students' career choice: A cross-cultural validation study
Auyeung, Pak and Sands, John. 1997. "Factors influencing accounting students' career choice: A cross-cultural validation study." International Journal of Phytoremediation. 21 (1), pp. 13-23. https://doi.org/10.1080/096392897331596A cross cultural study of the learning style of accounting students
Auyeung, Pak and Sands, John. 1996. "A cross cultural study of the learning style of accounting students ." Accounting and Finance. 36 (2), pp. 261-274. https://doi.org/10.1111/j.1467-629X.1996.tb00310.xThis item comprises data from the following sources: Scopus