Ahmed A Elamer
Biographic Data
| ID | 4897640 |
|---|---|
| NAME | Ahmed A Elamer |
| GIVEN NAMES | Ahmed A |
| FAMILY NAME | Elamer |
| SIGNATURE | ELAMER A A |
| AFFILIATIONS | College of Business Alfaisal University Riyadh Saudi Arabia |
| ORCID | 0000-0002-9241-9081 |
| VERIFIED | Yes |
| TOTAL WORKS | 18 |
| TOTAL CITATIONS | 1 |
| AUTHOR COUNT | 18 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
ESG Disclosure and the Cost of Capital Under Institutional Transformation
Whether the financial rewards of environmental, social, and governance (ESG) disclosure documented in developed markets extend to economies that are still constructing their sustainability infrastructure remains an open and theoretically consequential question. This study addresses that question by examining how ESG disclosure relates to the weighted average cost of capital (WACC) among Saudi Arabian listed firms, and whether the Saudi Vision 203…
How ESG Shapes the Competition–Stability Nexus in Banking
This study examines how environmental, social, and governance (ESG) performance shapes the relationship between bank competition and financial stability in emerging markets. Using a panel of banks from 15 Middle East and North Africa (MENA) countries over the period 2007–2023, we investigate whether ESG engagement functions as a strategic mechanism through which competitive pressures influence financial resilience. Employing generalized least squ…
Eco‐Conscious Takeovers
This study provides novel evidence on how green innovation affects firm takeover performance while employing a unique sample of mergers and acquisitions (M&As) from China between 2008 and 2019. Drawing from the resource‐based view (RBV), we argue that green innovation practices are valuable and inimitable resources that provide ethically competitive advantage to firms to bargain on better terms in the takeover market. Consistent with this asserti…
When Stakeholders Matter Most
This study investigates whether and how firms' engagement in government‐initiated targeted poverty alleviation (TPA) programs influences their corporate risk‐taking behavior. Drawing on stakeholder theory and using a unique panel dataset of Chinese A‐share listed firms from 2016 to 2022, we provide empirical evidence that TPA participation is significantly associated with lower levels of corporate risk‐taking. Our results further reveal that corp…
Board Structure and ESG Outcomes
This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while devoting limited attention to other diversity dimensions such as age, tenure, expertise and cognitive attrib…
Building Resilience Through ESG
This study investigates the intricate relationship between environmental, social, and governance (ESG) performance and firm risk, emphasizing the moderating role of green innovation in the unique context of Chinese publicly listed firms. Using a comprehensive dataset from 2015 to 2022, the analysis employs three‐stage least squares (3SLS) and system generalized method of moments (GMM) techniques to address endogeneity and ensure robustness. The f…
Accelerating Economic Resurgence
This study gives a pioneering framework to understand the complicated processes behind sustainable finance, and its necessity to realize economic recovery. It explores the detailed dependency relationship of key drivers of sustainable finance through Total Interpretative Structural Modeling (TISM) and Cross‐impact matrix multiplication (MICMAC) analysis, providing the hierarchical dependencies among the key drivers and patterns of their influence…
Antecedents and Consequences of Climate Change Disclosure and Performance in the Context of Sustainable Development
Despite the growing importance of corporate responses to climate change within sustainable business strategy and environmental governance, the extant literature on corporate climate change disclosure and performance (CCDP) remains fragmented and unevenly developed. Existing reviews have either focused narrowly on disclosure practices or provided outdated frameworks, limiting understanding of how governance, firm‐level characteristics, and institu…
From Fragmentation to Cohesion
Extant research examining the link between board ethnic diversity (BED) and environmental and social (ES) performance has produced contradictory evidence, calling for further investigation and clarification. Drawing on a 6‐year panel of South African listed firms, this study disentangles the prior research findings by demonstrating a U‐shaped relationship between BED and ES performance. In this study, we integrate social identity and critical mas…
Commanding corporate narratives
Navigating the Corporate Ego
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and the use of narcissistic rhetoric in corporate narrative disclosure. It also examines the moderating effect of board gender diversity on this relationship. Using 1659 firm-year observations from FTSE 350 companies between 2012 and 2021 through Natural Language Processing (NLP) techniques, we find that higher ESG performance is significantly…
The Impact of Climate and Economic Policy Uncertainty on U.S. Tourism
This study explores the dynamic interaction between Climate Policy Uncertainty (CPU), Economic Policy Uncertainty (EPU), and the performance of the U.S. tourism sector through a novel multi‐layered analytical framework. Using advanced econometric and machine learning techniques, we examine monthly data spanning 2005 to 2021 across three interrelated dimensions: tourist arrivals, tourism revenues, and stock market performance of tourism firms. Our…
Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement
The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…
Institutional Quality and Sustainable Firm Growth
This study investigates the relationship between institutional quality (IQ) and sustainable firm growth (SFG) in North African countries, focusing on Egypt, Morocco, and Tunisia. Utilizing panel data from 155 non‐financial firms over the period 2007–2020, we employ a system generalized method of moments (GMM) approach to analyze this relationship. Our findings reveal a significant U‐shaped relationship between IQ and SFG, indicating that both ver…
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors
Environmental performance and corporate innovation in China
In this study, we examine the impact of environmental performance on corporate innovation based on a sample of 11,014 Chinese A-share firm-year observations during the period from 2010 to 2017. Also, we investigate the moderating impact of firm ownership on the above relation. Our results suggest a significant positive association between environmental performance and corporate innovation. By analyzing the moderating effect of ownership structure…
Female Audit Partners and Extended Audit Reporting
This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audi…
The convergence of big data and accounting
Institutional Quality and Sustainable Firm Growth
This study investigates the relationship between institutional quality (IQ) and sustainable firm growth (SFG) in North African countries, focusing on Egypt, Morocco, and Tunisia. Utilizing panel data from 155 non‐financial firms over the period 2007–2020, we employ a system generalized method of moments (GMM) approach to analyze this relationship. Our findings reveal a significant U‐shaped relationship between IQ and SFG, indicating that both ver…
Female Audit Partners and Extended Audit Reporting
This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audi…
The convergence of big data and accounting
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors
Environmental performance and corporate innovation in China
In this study, we examine the impact of environmental performance on corporate innovation based on a sample of 11,014 Chinese A-share firm-year observations during the period from 2010 to 2017. Also, we investigate the moderating impact of firm ownership on the above relation. Our results suggest a significant positive association between environmental performance and corporate innovation. By analyzing the moderating effect of ownership structure…
Institutional Quality and Sustainable Firm Growth
This study investigates the relationship between institutional quality (IQ) and sustainable firm growth (SFG) in North African countries, focusing on Egypt, Morocco, and Tunisia. Utilizing panel data from 155 non‐financial firms over the period 2007–2020, we employ a system generalized method of moments (GMM) approach to analyze this relationship. Our findings reveal a significant U‐shaped relationship between IQ and SFG, indicating that both ver…
ESG Disclosure and the Cost of Capital Under Institutional Transformation
Whether the financial rewards of environmental, social, and governance (ESG) disclosure documented in developed markets extend to economies that are still constructing their sustainability infrastructure remains an open and theoretically consequential question. This study addresses that question by examining how ESG disclosure relates to the weighted average cost of capital (WACC) among Saudi Arabian listed firms, and whether the Saudi Vision 203…
How ESG Shapes the Competition–Stability Nexus in Banking
This study examines how environmental, social, and governance (ESG) performance shapes the relationship between bank competition and financial stability in emerging markets. Using a panel of banks from 15 Middle East and North Africa (MENA) countries over the period 2007–2023, we investigate whether ESG engagement functions as a strategic mechanism through which competitive pressures influence financial resilience. Employing generalized least squ…
Eco‐Conscious Takeovers
This study provides novel evidence on how green innovation affects firm takeover performance while employing a unique sample of mergers and acquisitions (M&As) from China between 2008 and 2019. Drawing from the resource‐based view (RBV), we argue that green innovation practices are valuable and inimitable resources that provide ethically competitive advantage to firms to bargain on better terms in the takeover market. Consistent with this asserti…
When Stakeholders Matter Most
This study investigates whether and how firms' engagement in government‐initiated targeted poverty alleviation (TPA) programs influences their corporate risk‐taking behavior. Drawing on stakeholder theory and using a unique panel dataset of Chinese A‐share listed firms from 2016 to 2022, we provide empirical evidence that TPA participation is significantly associated with lower levels of corporate risk‐taking. Our results further reveal that corp…
Board Structure and ESG Outcomes
This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while devoting limited attention to other diversity dimensions such as age, tenure, expertise and cognitive attrib…
Building Resilience Through ESG
This study investigates the intricate relationship between environmental, social, and governance (ESG) performance and firm risk, emphasizing the moderating role of green innovation in the unique context of Chinese publicly listed firms. Using a comprehensive dataset from 2015 to 2022, the analysis employs three‐stage least squares (3SLS) and system generalized method of moments (GMM) techniques to address endogeneity and ensure robustness. The f…
Accelerating Economic Resurgence
This study gives a pioneering framework to understand the complicated processes behind sustainable finance, and its necessity to realize economic recovery. It explores the detailed dependency relationship of key drivers of sustainable finance through Total Interpretative Structural Modeling (TISM) and Cross‐impact matrix multiplication (MICMAC) analysis, providing the hierarchical dependencies among the key drivers and patterns of their influence…
Antecedents and Consequences of Climate Change Disclosure and Performance in the Context of Sustainable Development
Despite the growing importance of corporate responses to climate change within sustainable business strategy and environmental governance, the extant literature on corporate climate change disclosure and performance (CCDP) remains fragmented and unevenly developed. Existing reviews have either focused narrowly on disclosure practices or provided outdated frameworks, limiting understanding of how governance, firm‐level characteristics, and institu…
From Fragmentation to Cohesion
Extant research examining the link between board ethnic diversity (BED) and environmental and social (ES) performance has produced contradictory evidence, calling for further investigation and clarification. Drawing on a 6‐year panel of South African listed firms, this study disentangles the prior research findings by demonstrating a U‐shaped relationship between BED and ES performance. In this study, we integrate social identity and critical mas…
Commanding corporate narratives
Navigating the Corporate Ego
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and the use of narcissistic rhetoric in corporate narrative disclosure. It also examines the moderating effect of board gender diversity on this relationship. Using 1659 firm-year observations from FTSE 350 companies between 2012 and 2021 through Natural Language Processing (NLP) techniques, we find that higher ESG performance is significantly…
The Impact of Climate and Economic Policy Uncertainty on U.S. Tourism
This study explores the dynamic interaction between Climate Policy Uncertainty (CPU), Economic Policy Uncertainty (EPU), and the performance of the U.S. tourism sector through a novel multi‐layered analytical framework. Using advanced econometric and machine learning techniques, we examine monthly data spanning 2005 to 2021 across three interrelated dimensions: tourist arrivals, tourism revenues, and stock market performance of tourism firms. Our…
Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement
The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…
Corporate Social Responsibility Reporting (9 works) · Corporate Finance and Governance (8 works) · Corporate governance (8 works) · Business (6 works) · Audit (4 works) · Auditing, Earnings Management, Governance (4 works) · Economics (4 works) · Endogeneity (4 works) · Stakeholder (4 works) · Sustainability (4 works)