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Institutional pressures and the accounting and reporting of environmental liabilities

Negash, Minga; Lemma, Tesfaye T. - In: Business Strategy and the Environment 29 (2020) 5, pp. 1941-1960

Persistent link: https://www.econbiz.de/10012188901

Determinants of the adjustment speed of capital structure: Evidence from developing economies

Lemma, Tesfaye T.; Negash, Minga - In: Journal of Applied Accounting Research 15 (2014), pp. 64-99

Purpose – The purpose of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within the context of developing countries. Design/methodology/approach – The authors considers a sample of...

Persistent link: https://www.econbiz.de/10010814606

Institutional ownership, product market competition, and earnings management : some evidence from international data

Lemma, Tesfaye Taddese; Negash, Minga; Mlilo, Mthokozisi; … - In: Journal of business research : JBR 90 (2018), pp. 151-163

Persistent link: https://www.econbiz.de/10011882007

Factors impacting accounting research output in developing countries : an exploratory study

Negash, Minga; Lemma, Tesfaye Taddese; Samkin, Grant - In: The British accounting review : the journal of the … 51 (2019) 2, pp. 170-192

Persistent link: https://www.econbiz.de/10012058799

Sustainability assurance and corporate environmental accountability

Lemma, Tesfaye Taddese; Negash, Minga; Lulseged, Ayalew; … - In: Business strategy and the environment 33 (2024) 4, pp. 3167-3183

Persistent link: https://www.econbiz.de/10014534226

Determinants of the adjustment speed of capital structure : Evidence from developing economies

T. Lemma, Tesfaye; Negash, Minga - In: Journal of Applied Accounting Research 15 (2014) 1, pp. 64-99

Persistent link: https://www.econbiz.de/10014837961

Corporate commitment to climate change action, carbon risk exposure, and a firm's debt financing policy

Lemma, Tesfaye T.; Lulseged, Ayalew; Tavakolifar, Mohammad - In: Business Strategy and the Environment 30 (2021) 8, pp. 3919-3936

Persistent link: https://www.econbiz.de/10012632361

Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality

Lemma, Tesfaye T.; Shabestari, Mehrzad Azmi; Freedman, … - In: Business Strategy and the Environment 29 (2020) 5, pp. 2130-2143

Persistent link: https://www.econbiz.de/10012272600

Corporate carbon risk, voluntary disclosure, and cost of capital : South African evidence

Lemma, Tesfaye T.; Feedman, Martin; Mlilo, Mthokozisi; … - In: Business Strategy and the Environment 28 (2018) 1, pp. 111-126

Persistent link: https://www.econbiz.de/10012081305

Is integrated reporting associated with corporate financing decisions? Some empirical evidence

Lemma, Tesfaye T.; Khan, Arifur; Muttakin, Mohammad Badrul - In: Asian Review of Accounting 27 (2019) 3, pp. 425-443

Purpose: The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide integrated reports is associated with its financing decisions and whether...

Persistent link: https://www.econbiz.de/10012184325