Khaled Hussainey
Biographic Data
| ID | 3469391 |
|---|---|
| NAME | Khaled Hussainey |
| GIVEN NAMES | Khaled |
| FAMILY NAME | Hussainey |
| SIGNATURE | HUSSAINEY K |
| AFFILIATIONS | Bangor Business School Bangor University Bangor UK |
| ORCID | 0000-0003-3641-1031 |
| VERIFIED | Yes |
| TOTAL WORKS | 12 |
| TOTAL CITATIONS | 3 |
| WORKS AS AUTHOR | 11 |
| WORKS AS EDITOR | 1 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
From Transparency to Transformation
This systematic review examines how ESG disclosure and green innovation jointly shape sustainable business strategy. Applying a PRISMA‐guided approach to 77 peer‐reviewed studies, we find a virtuous but deeply contingent equilibrium in which transparency and innovation reinforce each other. However, our synthesis reveals that this documented cycle is heavily conditioned by a state‐led, policy‐intensive institutional environment and by proxies tha…
Why Firms Intend to Adopt ISSB Standards Before Regulation
This study investigates the determinants shaping Moroccan companies' intention to adopt the International Sustainability Standards Board (ISSB) reporting framework, illuminating how cultural, ethical, and organizational factors converge in shaping sustainability practices in an emerging market. Grounded in the diffusion of innovations (DoI) theory, the research examines the roles of religiosity, perceived cost, perceived risk, and relative advant…
Corporate Waste Management and Investment Efficiency
This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022. Based on agency theory and the resource‐based view, we explore how process‐level environmental practices, particularly waste management, are associated with investment efficiency. The results show that a lo…
Sustainability Reporting Quality, Ethical Leadership, and Earnings Management
This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the modified Jones and Kothari models. Using firm fixed effects and 2SLS to address endogeneity, the results show a …
The Effect of ESG Disclosure on Firm Performance
This study investigates the relationship between environmental, social, and governance disclosure (ESGD) and firm performance, focusing on its impact on firm profitability (return on assets; ROA) and firm value (Tobin's Q), while considering the moderating roles of accrual earnings management (AEM) and real earnings management (REM) within the Egyptian context. The study uses panel data from 71 nonfinancial firms listed in the EGX 100 index over …
FinTech‐Driven Corporate Sustainability Performance
This paper synthesizes the existing literature on the integration of financial technology (FinTech) into the sustainability field, revealing opportunities, challenges, and outcomes associated with fintech adoption within nonfinancial industries. A systematic literature review (SLR) following PRISMA guidelines critically analyzes 130 research articles of ABDC‐listed journals indexed in the Scopus database. The thematic analysis identifies five mai…
Artificial Intelligence‐Powered Innovation Strategies for ESG Impact and Sustainable Ecosystems
Artificial intelligence (AI) serves as a core driver of Industry 4.0 technologies (I4.0Ts), enabling advanced digital capabilities across industrial ecosystems. This study advances the understanding of environmental business innovation strategies (Env‐BISs) by examining the synergistic interplay between circular economy strategy practices (CESPs), the integration of AI into I4.0Ts and governance structures (GSs) within the UK context. Grounded in…
Green microfinance
Africa is an ideal setting to study the impact of green microfinance on vulnerable communities due to its specific problems, including limited access to basic services, economic inequality and the effects of climate change. This study investigates the extent to which green microfinance can address the needs of disadvantaged communities and expand access to essential services, with a particular focus on safe drinking water. To assess these relatio…
From Digital Disruption to Dominance
From Digital Disruption to Dominance: Leveraging FinTech Applications for Sustainable Growth is a timely exploration into FinTech applications and their transformative power in the business realm, offering clear understanding of how these tools not only disrupt but also offer pathways to dominance in various market segments.
Females in Corporate Business
This study revisits the evidence on the role of females in corporate outcomes by investigating the impact of female shareholders and their interactions with female directors on tax avoidance. We build our investigation on gender socialization and homophily theories and on data from an emerging market, Oman, for the period 2012–2019. Our fixed‐effects regressions reveal that female shareholders are associated with lower tax avoidance. We also find…
Handbook of Banking and Finance in the Mena Region
According to World Bank (2021), the economic recovery post-COVID-19 in the Middle East and North Africa (MENA) has been uneven and tumultuous. Reasons for this include exposure to oil-price fluctuations, the impact of pandemic, public demonstrations, and political instability. Although the MENA region encompasses a variety of countries — wealthy, stable and oil-rich countries such as Saudi Arabia and Qatar as well as less secure countries such as…
The association between risk disclosure and firm characteristics
The empirical literature on the determinants of risk disclosures offers mixed results. This complicates efforts among stakeholders to understand the factors affecting firms’ decision to report risk information. The aim of our paper is to analyze the findings of 42 empirical studies using a meta-analysis technique. We examine whether differences in the findings are attributable to random error or due to legal and institutional systems, uncertainty…
The association between risk disclosure and firm characteristics
The empirical literature on the determinants of risk disclosures offers mixed results. This complicates efforts among stakeholders to understand the factors affecting firms’ decision to report risk information. The aim of our paper is to analyze the findings of 42 empirical studies using a meta-analysis technique. We examine whether differences in the findings are attributable to random error or due to legal and institutional systems, uncertainty…
The association between risk disclosure and firm characteristics
The empirical literature on the determinants of risk disclosures offers mixed results. This complicates efforts among stakeholders to understand the factors affecting firms’ decision to report risk information. The aim of our paper is to analyze the findings of 42 empirical studies using a meta-analysis technique. We examine whether differences in the findings are attributable to random error or due to legal and institutional systems, uncertainty…
Handbook of Banking and Finance in the Mena Region
According to World Bank (2021), the economic recovery post-COVID-19 in the Middle East and North Africa (MENA) has been uneven and tumultuous. Reasons for this include exposure to oil-price fluctuations, the impact of pandemic, public demonstrations, and political instability. Although the MENA region encompasses a variety of countries — wealthy, stable and oil-rich countries such as Saudi Arabia and Qatar as well as less secure countries such as…
From Digital Disruption to Dominance
From Digital Disruption to Dominance: Leveraging FinTech Applications for Sustainable Growth is a timely exploration into FinTech applications and their transformative power in the business realm, offering clear understanding of how these tools not only disrupt but also offer pathways to dominance in various market segments.
Females in Corporate Business
This study revisits the evidence on the role of females in corporate outcomes by investigating the impact of female shareholders and their interactions with female directors on tax avoidance. We build our investigation on gender socialization and homophily theories and on data from an emerging market, Oman, for the period 2012–2019. Our fixed‐effects regressions reveal that female shareholders are associated with lower tax avoidance. We also find…
From Transparency to Transformation
This systematic review examines how ESG disclosure and green innovation jointly shape sustainable business strategy. Applying a PRISMA‐guided approach to 77 peer‐reviewed studies, we find a virtuous but deeply contingent equilibrium in which transparency and innovation reinforce each other. However, our synthesis reveals that this documented cycle is heavily conditioned by a state‐led, policy‐intensive institutional environment and by proxies tha…
Why Firms Intend to Adopt ISSB Standards Before Regulation
This study investigates the determinants shaping Moroccan companies' intention to adopt the International Sustainability Standards Board (ISSB) reporting framework, illuminating how cultural, ethical, and organizational factors converge in shaping sustainability practices in an emerging market. Grounded in the diffusion of innovations (DoI) theory, the research examines the roles of religiosity, perceived cost, perceived risk, and relative advant…
Corporate Waste Management and Investment Efficiency
This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022. Based on agency theory and the resource‐based view, we explore how process‐level environmental practices, particularly waste management, are associated with investment efficiency. The results show that a lo…
Sustainability Reporting Quality, Ethical Leadership, and Earnings Management
This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the modified Jones and Kothari models. Using firm fixed effects and 2SLS to address endogeneity, the results show a …
The Effect of ESG Disclosure on Firm Performance
This study investigates the relationship between environmental, social, and governance disclosure (ESGD) and firm performance, focusing on its impact on firm profitability (return on assets; ROA) and firm value (Tobin's Q), while considering the moderating roles of accrual earnings management (AEM) and real earnings management (REM) within the Egyptian context. The study uses panel data from 71 nonfinancial firms listed in the EGX 100 index over …
FinTech‐Driven Corporate Sustainability Performance
This paper synthesizes the existing literature on the integration of financial technology (FinTech) into the sustainability field, revealing opportunities, challenges, and outcomes associated with fintech adoption within nonfinancial industries. A systematic literature review (SLR) following PRISMA guidelines critically analyzes 130 research articles of ABDC‐listed journals indexed in the Scopus database. The thematic analysis identifies five mai…
Artificial Intelligence‐Powered Innovation Strategies for ESG Impact and Sustainable Ecosystems
Artificial intelligence (AI) serves as a core driver of Industry 4.0 technologies (I4.0Ts), enabling advanced digital capabilities across industrial ecosystems. This study advances the understanding of environmental business innovation strategies (Env‐BISs) by examining the synergistic interplay between circular economy strategy practices (CESPs), the integration of AI into I4.0Ts and governance structures (GSs) within the UK context. Grounded in…
Green microfinance
Africa is an ideal setting to study the impact of green microfinance on vulnerable communities due to its specific problems, including limited access to basic services, economic inequality and the effects of climate change. This study investigates the extent to which green microfinance can address the needs of disadvantaged communities and expand access to essential services, with a particular focus on safe drinking water. To assess these relatio…
Sustainability (5 works) · Corporate Social Responsibility Reporting (4 works) · Auditing, Earnings Management, Governance (3 works) · Business (3 works) · Corporate governance (3 works) · Environmental Sustainability in Business (3 works) · Impact of AI and Big Data on Business and Society (3 works) · Earnings Management (2 works) · Economics (2 works) · Emerging markets (2 works)