Dafydd Mali
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View article: Corporate Social Responsibility and Firm Performance: Investigating the Role of Management Innovation Through Marketing Intensity
Corporate Social Responsibility and Firm Performance: Investigating the Role of Management Innovation Through Marketing Intensity Open
This study investigates the relationship between Corporate Social Responsibility (CSR) and firm performance using panel data from 716 Chinese firms listed on the Shanghai and Shenzhen Stock from 2013 to 2019. It further examines the role o…
View article: Dropout rates in undergraduate accounting degree programmes at a UK university: A 10-year longitudinal study
Dropout rates in undergraduate accounting degree programmes at a UK university: A 10-year longitudinal study Open
View article: Growing Old, but Paying Back: Understanding How Age Influences Corporate Social Innovation Depth and Breadth of Multinationals in Weak Institutional Contexts
Growing Old, but Paying Back: Understanding How Age Influences Corporate Social Innovation Depth and Breadth of Multinationals in Weak Institutional Contexts Open
Corporate Social Innovation (CSI) has emerged as a research priority for multinational enterprises (MNEs) due to the increasing popularity of sustainable development solutions addressing wicked problems in the 21st century. Although most s…
View article: An analysis of the effect of employee tenure on WACC
An analysis of the effect of employee tenure on WACC Open
No international accounting policy exists to mandate that firms must report employee/workforce-level human capital information on a structured basis. Thus, the link between employee/workforce human capital and firm risk is not demonstrated…
View article: African Continental Free Trade Area and Regional Trade in ICT and Digital Technologies
African Continental Free Trade Area and Regional Trade in ICT and Digital Technologies Open
This study examines the impact of the African Continental Free Trade Area (AfCFTA) on regional trade in the Information and Communication Technology (ICT) and Digital Technologies (DT) sector across 43 African countries from 2014 to 2021. …
View article: Dropout in Undergraduate Accounting Programs at a UK University: A 10-Year Longitudinal Study
Dropout in Undergraduate Accounting Programs at a UK University: A 10-Year Longitudinal Study Open
View article: An Analysis of the Effect of Director Remuneration on Audit Effort: Evidence from the Unique South Korean Audit Hour Disclosure Context
An Analysis of the Effect of Director Remuneration on Audit Effort: Evidence from the Unique South Korean Audit Hour Disclosure Context Open
View article: Do rating agencies impound workforce human capital information into default risk assessments?
Do rating agencies impound workforce human capital information into default risk assessments? Open
No accounting policy exists to mandate that employee-level human capital (ELHC) must be included on Annual Reports. Because structured ELHC information is rare, the association between ELHC and credit ratings (risk) is not demonstrated in …
View article: An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment
An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment Open
View article: Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea
Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea Open
View article: An analysis of audit effort/hour demand based on shareholder ownership power
An analysis of audit effort/hour demand based on shareholder ownership power Open
Purpose Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whethe…
View article: An analysis of the positive effect of real earnings management on financial performance
An analysis of the positive effect of real earnings management on financial performance Open
Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the supposition that engaging in real activities to meet current …
View article: The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course
The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course Open
This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research questi…
View article: An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea
An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea Open
Purpose Because no international accounting policy exists to mandate human capital (HC) information must be reported on financial reports, the association between workforce HC and firm performance/efficiency is not well-established. South …
View article: From a Year-Long Delivery Pattern to a One Semester Delivery Pattern, the Impact on Student Performance in a UK University
From a Year-Long Delivery Pattern to a One Semester Delivery Pattern, the Impact on Student Performance in a UK University Open
Increasingly UK universities are adopting a more US-based approach of teaching subject-matter in modules across semesters. This means that the teaching of a particular subject across a whole academic year is now changing to the same subjec…
View article: Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?
Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions? Open
In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group rec…
View article: How do students perceive face-to-face/blended learning as a result of the Covid-19 pandemic?
How do students perceive face-to-face/blended learning as a result of the Covid-19 pandemic? Open
View article: A comparative analysis of human capital information opaqueness in South Korea and the UK
A comparative analysis of human capital information opaqueness in South Korea and the UK Open
Purpose Human capital is considered by many to be a firm's most important asset. However, because no international human capital reporting framework exists, firms can decide to include/exclude human capital details on annual reports. Based…
View article: Can an intercultural rhetoric intervention improve academic performance? An exploratory study using Korean (EFL) students
Can an intercultural rhetoric intervention improve academic performance? An exploratory study using Korean (EFL) students Open
View article: Does relative (absolute) efficiency affect capital costs?
Does relative (absolute) efficiency affect capital costs? Open
In this paper, we examine the effect of relative/absolute firm efficiency on weighted average cost of capital (WACC). Using a sample of Korean listed firms, we find that WACC is negatively associated with relative firm efficiency (operatio…
View article: Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea
Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea Open
In this paper, we examine the relationship between audit effort measured as audit hours and a firm’s weighted average cost of capital (WACC). Using a sample of Korean listed firms, we hypothesise a potentially bi-directional relationship b…
View article: Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? Open
We examine whether firms with higher relative efficiency (operational performance) require additional audit effort (hours) to signal audit quality to demonstrate that their financial reporting systems are robust. Therefore, we use a Korean…
View article: Mucoadhesive thin films for the simultaneous delivery of microbicide and anti-inflammatory drugs in the treatment of periodontal diseases
Mucoadhesive thin films for the simultaneous delivery of microbicide and anti-inflammatory drugs in the treatment of periodontal diseases Open
View article: Does the productivity of labor influence credit risk? new evidence from South Korea
Does the productivity of labor influence credit risk? new evidence from South Korea Open
Using a sample of 1,666 Korean KRX listed firm observations, we find a positive relation between the productivity of labor in period t and credit ratings in period t + 1, suggesting that firms that use the least amount of input (labor) to …
View article: Does relative efficiency matter? An analysis of market uncertainty
Does relative efficiency matter? An analysis of market uncertainty Open
In this paper, we examine whether relative efficiency provides useful information for investment decisions. We find that efficient firms have lower levels of stock price volatility compared to inefficient firms. The results suggest that ma…
View article: Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea
Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea Open
In this paper, we take advantage of Korea's unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall…
View article: Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea
Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea Open
In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “firm” rotation policy in 2006. The m…
View article: Does Market Performance Influence Credit Risk?
Does Market Performance Influence Credit Risk? Open
This study aims to investigate the association between stock performance and credit ratings, and credit rating changes using a sample of 1,691 KRX firm-years that acquire equity in the form of long-term bonds from 2002 to 2013. Previous U.…
View article: Does corporate ownership affect credit risk?: An investment grade vs non-investment grade firm analysis – evidence from South Korea
Does corporate ownership affect credit risk?: An investment grade vs non-investment grade firm analysis – evidence from South Korea Open
A credit rating indicates a firm’s risk of financial default. Using 1) controlling shareholders’ ownership and 2) foreign investors’ ownership as proxies for corporate governance, we investigate whether corporate ownership structure influe…