Zobrazeno 1 - 10 of 15 pro vyhledávání: '"Mabel D. Costa"'
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Akademický článek
Oil Price Volatility, Organization Capital, and Firm Performance
Autor: Javed Bin Kamal, Mabel D. Costa, Ahsan Habib
Publikováno v: American Business Review, Vol 25, Iss 2, Pp 488-514 (2022)
We examine the relationship between oil price volatility and firm performance, and the moderating role of organization capital on this relationship. Using U.S. firm-level data during the period of 1986-2017, our analysis reveals several key findings.
Externí odkaz: https://doaj.org/article/23f0089a9fc84e9ba9254a31d4884781
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2
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance
Autor: Ahmed Al-Hadi, Ahsan Habib, Mabel D. Costa
Publikováno v: Accounting & Finance, 2023, Vol.63(1), pp.3-45 [Peer Reviewed Journal]
We synthesise the empirical archival research on the consequences of local social norms on accounting, finance, and corporate governance outcomes in an international setting. The literature reviewed is premised on the theory that corporations do not
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::777609581bc736aef3bfe650c7c33ff9
https://doi.org/10.1111/acfi.13034
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4
Financial constraints and asymmetric cost behavior
Autor: Md. Borhan Uddin Bhuiyan, Ahsan Habib, Mabel D. Costa
Publikováno v: Journal of Management Control. 32:33-83
This study investigates the association between financial constraints and cost asymmetry. Using a large U.S. sample of firms from 1976 to 2016, we find that financially constrained firms exhibit less cost asymmetry. However, such low cost asymmetry i
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e07fc2a242b6f6c8ced9de4f33b26a25
https://doi.org/10.1007/s00187-021-00314-7
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5
Local creative culture and audit fees
Autor: Mabel D. Costa, Ahsan Habib
Publikováno v: The British Accounting Review, 2023, Vol.55(2), pp.101151 [Peer Reviewed Journal]
This paper examines the association between local creative culture and audit fees. Using a large, unbalanced panel data of listed US firms between 2004 and 2018, we find evidence that firms headquartered in US counties with high creative culture tend
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6a8ef3372734cf050658fc98b01f76d1
https://doi.org/10.1016/j.bar.2022.101151
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6
COVID-19 pandemic and connectedness across financial markets
Autor: Mabel D. Costa, Muhammad Naeem, Saba Sehrish
Publikováno v: Pacific Accounting Review. 33:165-178
Purpose This study aims to estimate the time–frequency connectedness among global financial markets. It draws a comparison between the full sample and the sample during the COVID-19 pandemic. Design/methodology/approach The study uses the connected
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::55141155065fb04fee6ce8a9af98c030
https://doi.org/10.1108/par-08-2020-0114
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9
Trade credit and cost stickiness
Autor: Ahsan Habib, Mabel D. Costa
Publikováno v: Accounting & Finance. 61:1139-1179
Using a large sample of US data, we examine the relation between trade credit and cost behaviour and further investigate the moderating effects on this relation of agency problem, product market competition, and customer concentration. We find that f
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5134158995971861737da39a5e94fddb
https://doi.org/10.1111/acfi.12606
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