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Tamer Mohamed Farahat Hemada Elshandidy
- Professor, Director of Graduate Programs
- Ext: 6274
Tamer Elshandidy is a Professor of Accounting and Founding Director of Graduate (MBA and DBA) Programs at the College of Business Administration, Ajman University, UAE, having previously led as a Professor of Accounting and Head of the Accounting and Finance Division at Bradford University School of Management, UK. His academic progression has seen him in roles of Associate and Assistant Professor in Accounting, along with PhD Program Coordinator, at the University of Nottingham and the University of Bristol, UK, respectively. His publications, frequently cited and awarded, appear in top-tier journals, mostly A* and A in ABDC or 3* in ABS. His expertise extends to refereeing for academic journals, funding bodies like the British Academy and the European Science Foundation, and publishers such as Oxford University Press, alongside contributions to faculty promotion in several GCC universities. Professor Elshandidy's editorial role includes Associate Editor for Cogent Business and Management and Editorial Board member for the Journal of Management and Governance. His academic standing is further recognized through his service as an External Examiner for Nottingham and Southampton Universities and an External Assessor for REF 2021 submissions for Newcastle and Durham Business Schools, UK. He has validated academic programs for institutions within the UK and Greece under the Centre for Inclusion and Collaborative Partnerships (CICP) of the Open University, UK. In addition, he served as the Publicity Officer for the Financial Accounting and Reporting Special Interest Group (FARSIG) under the British Accounting and Finance Association (BAFA). Over multiple years, he contributed to the Standing Scientific Committee (SSC) of the European Accounting Association (EAA) Annual Congress and the SSC of FARSIG. He delivered research seminars across the UK, Italy, Poland, and Egypt, showing his international reputation. Professor Elshandidy's comprehensive experience also encompasses supervising and examining graduate dissertations and theses at leading UK universities.
Education
- PhD in Accounting (Risk Reporting Incentives: A Cross-Country Study), the University of Stirling, UK, 2012
- MSc in Accounting (A proposed Framework for Arab Regional Accounting Harmonization: An Empirical Study), the University of Helwan, Egypt, 2004
- B.Com (Accounting Major), the University of Helwan, Egypt, 1998
PhD in Accounting (Risk Reporting Incentives: A Cross-Country Study), the University of Stirling, UK, 2012
MSc in Accounting (A proposed Framework for Arab Regional Accounting Harmonization: An Empirical Study), the University of Helwan, Egypt, 2004
B.Com (Accounting Major), the University of Helwan, Egypt, 1998
Experience
- Professor of Accounting, Head of Accounting and Finance Division, Bradford University, UK
- Associate Professor of Accounting, PhD Coordinator (Accounting), the University of Nottingham, UK
- Assistant Professor in Accounting, PhD Coordinator (Accounting and Finance), the University of Bristol, UK
- Lecturer in Statistics, the National Institution of Quality and Productivity (NIQP), Egypt
- External Assessor for Research Excellence Framework (REF) Submissions 2021: Durham Business School and Newcastle Business School, UK
- External Examiner for Roehampton Business School, Southampton Business School, and Nottingham University Business School, UK
- The Centre for Inclusion and Collaborative Partnerships (CICP), the Open University, UK: Revalidation for the BSc (Hons) Business Administration, The American College of Greece, ACG; Validation for the BA (Hons) in Accountancy, at Leeds City College, UK
- Ad-hoc Referee (frequently A and A*): Abacus, Accounting and Business Research, J of Accounting and Public Policy, Accounting and Finance, Accounting in Europe, Accounting Forum, Advances in Accounting, Applied Financial Economics, British Accounting Review, Economic Modelling, European Accounting Review, Corporate Governance: An International Review, Journal of International Markets, Institutions and Money, Journal of Applied Accounting Research, Journal of Banking and Finance, Journal of Business Finance and Accounting, Journal of International Accounting Research, Journal of Business Review, International Review of Financial Analysis, Managerial Auditing Journal, Schmalenbach Business Review, Journal of Business Strategy and the Environment, Meditari Accountancy Research, Journal of Accounting in Emerging Economies, Asian Journal of Accounting Research, Journal of Accounting & Organizational Change, Cogent Business & Management, Journal of International Accounting, Auditing and Taxation, International Journal of Accounting, Journal of Management & Governance, North American Journal of Economics and Finance, International Journal of Accounting and Information Management, African J. of Accounting, Auditing and Finance, Accounting Research Journal, Managerial Finance, Bosra Istanbul Review, Advances Environmental Studies, Journal of Behavioral and Experimental Finance, Corporate Governance, Applied Economics, and Finance Research Letters.
- PhD supervision: 10 students till completion at the University of Bristol, UK, and Bradford University, UK.
- PhD examination: 7 students at the University of Bristol, University of West of England, Portsmouth Business School, Kingston Business School, UK.
- MSc supervision: 87 students (35 MSc students at the University of Stirling, UK; 42 MSc students at the University of Bristol, UK; and 10 MSc students at the University of Nottingham, UK).
- MSc Examination: 107 MSc dissertations (45 dissertations at the University of Stirling, UK; 52 dissertations at the University of Bristol, UK; and 10 dissertations at the University of Nottingham, UK).
Professor of Accounting, Head of Accounting and Finance Division, Bradford University, UK
Associate Professor of Accounting, PhD Coordinator (Accounting), the University of Nottingham, UK
Assistant Professor in Accounting, PhD Coordinator (Accounting and Finance), the University of Bristol, UK
Lecturer in Statistics, the National Institution of Quality and Productivity (NIQP), Egypt
External Assessor for Research Excellence Framework (REF) Submissions 2021: Durham Business School and Newcastle Business School, UK
External Examiner for Roehampton Business School, Southampton Business School, and Nottingham University Business School, UK
The Centre for Inclusion and Collaborative Partnerships (CICP), the Open University, UK: Revalidation for the BSc (Hons) Business Administration, The American College of Greece, ACG; Validation for the BA (Hons) in Accountancy, at Leeds City College, UK
Ad-hoc Referee (frequently A and A*): Abacus, Accounting and Business Research, J of Accounting and Public Policy, Accounting and Finance, Accounting in Europe, Accounting Forum, Advances in Accounting, Applied Financial Economics, British Accounting Review, Economic Modelling, European Accounting Review, Corporate Governance: An International Review, Journal of International Markets, Institutions and Money, Journal of Applied Accounting Research, Journal of Banking and Finance, Journal of Business Finance and Accounting, Journal of International Accounting Research, Journal of Business Review, International Review of Financial Analysis, Managerial Auditing Journal, Schmalenbach Business Review, Journal of Business Strategy and the Environment, Meditari Accountancy Research, Journal of Accounting in Emerging Economies, Asian Journal of Accounting Research, Journal of Accounting & Organizational Change, Cogent Business & Management, Journal of International Accounting, Auditing and Taxation, International Journal of Accounting, Journal of Management & Governance, North American Journal of Economics and Finance, International Journal of Accounting and Information Management, African J. of Accounting, Auditing and Finance, Accounting Research Journal, Managerial Finance, Bosra Istanbul Review, Advances Environmental Studies, Journal of Behavioral and Experimental Finance, Corporate Governance, Applied Economics, and Finance Research Letters.
PhD supervision: 10 students till completion at the University of Bristol, UK, and Bradford University, UK.
PhD examination: 7 students at the University of Bristol, University of West of England, Portsmouth Business School, Kingston Business School, UK.
MSc supervision: 87 students (35 MSc students at the University of Stirling, UK; 42 MSc students at the University of Bristol, UK; and 10 MSc students at the University of Nottingham, UK).
MSc Examination: 107 MSc dissertations (45 dissertations at the University of Stirling, UK; 52 dissertations at the University of Bristol, UK; and 10 dissertations at the University of Nottingham, UK).
Teaching Area
- Financial Accounting/Reporting, International Accounting, and Quantitative Research Methods
Financial Accounting/Reporting, International Accounting, and Quantitative Research Methods
Research
- Textual analysis, Corporate (risk) disclosure strategies, Corporate governance, IFRS implications, and Market-based accounting research
Textual analysis, Corporate (risk) disclosure strategies, Corporate governance, IFRS implications, and Market-based accounting research
Publications
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JournalElshandidy, T., Bamber, M., & Omara, H. (2024)., Across the faultlines: A multi-dimensional index to measure and assess board diversity, International Review of Financial Analysis, (A in ABDC, 3* in ABS, Q1 in Scopus)., Vol: 93, pp.103231 - , Mar 2024, doi: https://doi.org/10.1016/j.irfa.2024.103231
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JournalElshandidy, T., Elsayed, M., Omara, H., Sharma, A. (2024), Board diversity faultlines and textual social and environmental disclosures, Review of Quantitative Finance and Accounting (B in ABDC, 3* in ABS), Aug 2024, doi: https://doi.org/10.1007/s11156-024-01329-6
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JournalAcheampong, A., & Elshandidy, T. (2024)., Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks., Financial Innovation (Q1 in Scopus), Forthcoming, May 2024
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JournalAcheampong, A., & Elshandidy, T. (2024). Do social and environmental disclosures impact information asymmetry?., Economics Letters (A in ABDC, 3* in ABS, Q2 in Scopus), Vol: 234, pp.111487 - , Mar 2024
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JournalElshandidy, T., & Elsayed, M. (2024)., The UK financial firms’ textual risk disclosure and market liquidity, Finance Research Letters (A in ABDC, Q1 in Scopus), pp.105305 - , Mar 2024, doi: https://doi.org/10.1016/j.frl.2024.105305
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JournalElshandidy, T., & Kamel, H. (2024), Tone of narrative disclosures and earnings management: UK evidence., Advances in Accounting (A in ABDC, Q2 in Scopus), Vol: 64, pp.100710 - , Jan 2024
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JournalElshandidy, T, Ahmed, Y (2023), Stock price informativeness of risk disclosure: Does time orientation matter?, Quarterly Review of Economics and Finance (B in ABDC, Q1 in Scopus), Vol: 89, pp.149 - 162, Jun 2023, doi: https://doi.org/10.1016/j.qref.2023.03.008
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JournalAbdulla, H., & Elshandidy, T. (2023). , Do governance factors affect the effectiveness of risk management disclosure in UAE banks?, . Cogent Business & Management (Q2 in Scopus), Vol: 10, pp. 2238394 - 2238394, Jul 2023, doi: https://doi.org/10.1080/23311975.2023.2238394
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JournalElsayed, M., Elshandidy, T., & Ahmed, Y, (2023)., Is expanded auditor reporting meaningful? UK evidence., Journal of International Accounting, Auditing and Taxation, Forthcoming, (3* in ABS, Q1 in Scopus), Jan 2023
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JournalElsayed, M., Elshandidy, T., & Ahmed, Y. (2022)., Corporate failure in the UK: An examination of corporate governance reform, International Review of Financial Analysis, 82, 102165, (A in ABDC, 3* in ABS, Q1 in Scopus), Apr 2022
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JournalT Elshandidy, M Elmassri, M Elsayed. (2022), Integrated reporting, textual risk disclosure, and market value, Corporate Governance (B in ABDC, Q1 in Scopus), Vol: 22, pp.173 - 193, Jan 2022, doi: https://doi.org/10.1108/CG-01-2021-0002
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JournalElshandidy, T., Zeng, C. (2022), The Value Relevance of Risk-Related Disclosure: Does the Tone of Disclosure Matter?, Borsa Istanbul Review, 22 (3), 498-514. (Q1 in Scopus), Jan 2022
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JournalElshandidy, T. (2022)., The Impact of Corporate Governance on the Quality of Integrated Reporting: International Evidence., The Journal of Asian Finance, Economics and Business, (Q2 in Scopus), May 2022
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Elshandidy, T., Acheampong, A. (2021). Does hedge disclosure influence cost of capital for European banks? International Review of Financial Analysis, 78(6), 101942. (A in ABDC, 3* in ABS, Q1 in Scopus).
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Elshandidy, T, Eldaly, K., and Abdel-Kader, M. (2021). Independent oversight of the auditing profession: A review of the literature. International Journal of Auditing, 25 (2), 373-407. (A in ABDC, Q1 in Scopus)
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Acheampong, A, and Elshandidy, T. (2021). Does soft information determine credit risk? Text-based evidence from European banks. Journal of International Financial Markets, Institutions and Money, 75(6),101303 . (A in ABDC, 3* in ABS, Q1 in Scopus).
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Ahmed, Y, and Elshandidy, T. (2021).Effect of leverage deviation on choices and outcomes of public versus non-public acquisitions. International Journal of Finance & Economics, 26(3), 3436-3459. (B in ABDC, 3* in ABS).
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Elsayed, M., and Elshandidy, T. (2021). Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. Advances in Accounting, 53 (June), 100531. (A in ABDC).
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Elsayed, M., and Elshandidy, T. (2020). Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms.International Review of Financial Analysis, 71(October), 101555. (A in ABDC, 3* in ABS, Q1 in Scopus).
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Elshandidy, T., Shrives, P., Bamber, M., and Abraham, S. (2018). Risk Reporting: A review of the literature and implications for future research: Journal of Accounting Literature, 40(1), 54-82. (A in ABDC, 3* in ABS, Q1 in Scopus): Selected as one of the most cited papers published in JAL since 2016.
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Ahmed, Y, and Elshandidy, T. (2018). Why do over-deviated firms undertake foreign acquisitions? International Business Review, 27(2), 309-327. (A in ABDC, 3* in ABS, Q1 in Scopus).
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Elshandidy, T., Neri, L., and Guo, Y. (2018). The determinants and use of risk disclosure quality: Evidence from China. Journal of Applied Accounting Research 19(4),518-536.(B in ABDC, 2* in ABS).
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Tan, Y., Zeng, C., and Elshandidy, T. (2017). Risk disclosures, international orientation, and share price informativeness: Evidence from China. Journal of International Accounting, Auditing, and Taxation, 29, 81-102. (3* in ABS, Q1 in Scopus).
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Elshandidy, T. and Gan, M. (2017). The effect of board structure and ownership structure on risk disclosure quality. Egyptian Accounting Review, Faculty of Commerce, Cairo University, 6.
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Elbakry, A., Nwachukwu, J., Abdou, A., and Elshandidy, T. (2017). Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. Journal of International Accounting, Auditing, and Taxation, 28, 10-30. (3* in ABS, Q1 in Scopus): Selected as one of the most cited papers since 2016.
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Elshandidy, T., and Shrives, P. (2016). The environmental incentive for and usefulness of textual risk disclosure: The German Evidence, the International Journal of Accounting, 51(4), 464–486. (A in ABDC, 3* in ABS, Q1 in Scopus).
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Ahmed, Y, and Elshandidy, T. (2016). The effect of bidder conservatism on M&A decisions: Text-based evidence from US 10-K filings. International Review of Financial Analysis, 46, 176-190. (A in ABDC, 3* in ABS, Q1 in Scopus).
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Elshandidy, T., and Neri, L. (2015). Corporate Governance, risk disclosure practices, and market liquidity: Comparative evidence from UK and Italy. Corporate Governance: An International Review, 23(4), 331,356. (A in ABDC, 3* in ABS, Q1 in Scopus). Selected as one of the most cited papers published in CGIR since 2014.
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Elshandidy, T, Fraser, I., and Hussainey, K. (2015). What drives mandatory and voluntary risk reporting variations across Germany, UK and US? The British Accounting Review, 47(4), 376–394. (A* in ABDC, 3* in ABS, Q1 in Scopus): Selected as one of the most cited papers published in BAR since 2013.
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Elshandidy, T., and Hassinen, A. (2014). Do IFRS and board of directors’ independence affect accounting conservatism? Applied Financial Economics, 24(16), 1091-1102. (B in ABDC, 2* in ABS).
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Elshandidy, T. (2014). Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting, 30(1), 176-186. (A in ABDC, 2* in ABS).
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Elshandidy, T., Fraser, I., and Hussainey, K. (2013). Aggregated, voluntary and mandatory risk disclosure incentives: Evidence from UK FTSE all Share companies. International Review of Financial Analysis; 30, 320-333. (A in ABDC, 3* in ABS, Q1 in Scopus): Awarded the most cited paper certificate (December 2016).
Elshandidy, T., Bamber, M., & Omara, H. (2024)., Across the faultlines: A multi-dimensional index to measure and assess board diversity, International Review of Financial Analysis, (A in ABDC, 3* in ABS, Q1 in Scopus)., Vol: 93, pp.103231 - , Mar 2024, doi: https://doi.org/10.1016/j.irfa.2024.103231
Drawing on faultline theory, this article proposes a multidimensional diversity index (MDI) to measure and assess board diversity. Herein, we contest that diversity needs to be considered across multiple dimensions, or faultlines. Based on the FTSE all-share non-financial firms (2005–2018), the proposed MDI captures the joint effect of differences in director attributes across four faultlines (surface, identity, demographic, and meso-level). After constructing our MDI, we examine how shifts in diversity impact firm risk. Our analysis indicates that moderate levels of diversification (between 0.25 and 0.75) are both typical across our sample and reduce riskiness. At extreme levels of diversification, however, we find that risk increases. We perform further analysis that supports these findings while also showing that, regardless of whether boards are moderately or extremely diversified, their faultline scores are significantly correlated with industry competition and financial risk.
About the journal
Elshandidy, T., Elsayed, M., Omara, H., Sharma, A. (2024), Board diversity faultlines and textual social and environmental disclosures, Review of Quantitative Finance and Accounting (B in ABDC, 3* in ABS), Aug 2024, doi: https://doi.org/10.1007/s11156-024-01329-6
By creating a comprehensive corporate social-and environmental-related lexicon, this paper examines the extent to which board diversity impacts social and environmental disclosures. Contributing to diversity literature, we rely on the faultlines concept, postulated and developed by organizational research, which is hypothetical dividing lines that split a boardroom into relatively homogeneous subgroups based on directors’ diversified attributes. Employing a sample of FTSE All-share non-financial firms, our findings show that firms with higher faultline strength in the boardroom (ie, relatively more homogeneous subgroups) exhibit significantly lower levels of both social and environmental disclosures in their narrative sections of annual reports.
About the journal
Acheampong, A., & Elshandidy, T. (2024)., Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks., Financial Innovation (Q1 in Scopus), Forthcoming, May 2024
About the journal
Acheampong, A., & Elshandidy, T. (2024). Do social and environmental disclosures impact information asymmetry?., Economics Letters (A in ABDC, 3* in ABS, Q2 in Scopus), Vol: 234, pp.111487 - , Mar 2024
About the journal
Elshandidy, T., & Elsayed, M. (2024)., The UK financial firms’ textual risk disclosure and market liquidity, Finance Research Letters (A in ABDC, Q1 in Scopus), pp.105305 - , Mar 2024, doi: https://doi.org/10.1016/j.frl.2024.105305
The informativeness of textual risk disclosure (TRD) of financial firms is unexplored in the extant literature. Employing a sample of UK FTSE all-share financial firms, this paper fills this gap in the literature by providing the first empirical evidence on the relationship between TRD and market liquidity. Consistent with the convergence argument for TRD, we find that TRD decreases the financial firms’ market liquidity. However, consistent with the divergence argument for TRD, our further analysis shows that TRD increases the market liquidity of large financial firms. Overall, our results suggest that financial firms’ TRD is informative to market participants. In addition to the practical and policy implications of our results, this paper opens avenues for future research to use our textual method to measure the determinants and use risk information of financial firms in different contexts.
About the journal
Elshandidy, T., & Kamel, H. (2024), Tone of narrative disclosures and earnings management: UK evidence., Advances in Accounting (A in ABDC, Q2 in Scopus), Vol: 64, pp.100710 - , Jan 2024
About the journal
Elshandidy, T, Ahmed, Y (2023), Stock price informativeness of risk disclosure: Does time orientation matter?, Quarterly Review of Economics and Finance (B in ABDC, Q1 in Scopus), Vol: 89, pp.149 - 162, Jun 2023, doi: https://doi.org/10.1016/j.qref.2023.03.008
This paper investigates the extent to which firms’ stock prices may incorporate aggregate risk disclosure levels differently depending on its time orientation, whether forward-looking or non-forward-looking. Using a sample period of ten years for the UK FTSE all-share non-financial firms, this paper used price synchronicity to capture stock informativeness and utilized textual analysis of the narrative sections of annual reports to capture aggregate risk disclosure levels and time orientation. Our empirical results suggest that, whereas the UK market does not incorporate aggregate risk disclosure, it does react significantly to the time orientation of the content of risk disclosure. Specifically, we find that non-forward-looking risk disclosure is significantly and negatively associated with stock price synchronicity, suggesting that this disclosure is firm-specific and it is difficult to replace with market-wide factors. However, we also find that forward-looking risk disclosure, is significantly and positively associated with stock price synchronicity, indicating that such disclosure is generic, and it can be replaced by market-wide factors. These results are likely to have theoretical and practical implications because they testify to the importance of considering the content (time orientation) rather than the level of aggregate risk information when observing the informativeness of the narrative sections of annual reports.
About the journal
Abdulla, H., & Elshandidy, T. (2023). , Do governance factors affect the effectiveness of risk management disclosure in UAE banks?, . Cogent Business & Management (Q2 in Scopus), Vol: 10, pp. 2238394 - 2238394, Jul 2023, doi: https://doi.org/10.1080/23311975.2023.2238394
This paper examines the impact of governance factors on the effectiveness of credit, market, operational, and aggregate risk disclosures in banks. The study measures the effectiveness of risk management disclosure by assessing the level of compliance with local and international banking regulations in the UAE. By controlling for year-fixed effects and other bank-level factors, the empirical analysis reveals that the influence of governance factors on the effectiveness of risk management disclosure varies depending on the type of risk being addressed (credit, market, operational, and aggregate). Moreover, the paper distinguishes between two prominent banking models, Islamic and Conventional, in line with the UAE’s banking landscape. The results indicate that differences in the effectiveness of risk management disclosure are observed mainly in the context of market risk between Islamic and Conventional banks. These findings hold significant practical implications not only within the UAE but also beyond its borders. By understanding the key governance factors that impact risk management disclosures, banks in the UAE can enhance their risk management practices and compliance with regulations. The insights gained from this paper can guide policymakers, regulators, and industry practitioners in implementing measures to improve risk management effectiveness. Furthermore, the results contribute to the broader academic literature on risk management and governance in the banking sector, offering valuable knowledge for researchers and scholars worldwide.
About the journal
Elsayed, M., Elshandidy, T., & Ahmed, Y, (2023)., Is expanded auditor reporting meaningful? UK evidence., Journal of International Accounting, Auditing and Taxation, Forthcoming, (3* in ABS, Q1 in Scopus), Jan 2023
About the journal
Elsayed, M., Elshandidy, T., & Ahmed, Y. (2022)., Corporate failure in the UK: An examination of corporate governance reform, International Review of Financial Analysis, 82, 102165, (A in ABDC, 3* in ABS, Q1 in Scopus), Apr 2022
About the journal
T Elshandidy, M Elmassri, M Elsayed. (2022), Integrated reporting, textual risk disclosure, and market value, Corporate Governance (B in ABDC, Q1 in Scopus), Vol: 22, pp.173 - 193, Jan 2022, doi: https://doi.org/10.1108/CG-01-2021-0002
Purpose Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the economic usefulness of this regulatory change by observing the impact of TRD on the complying firms’ market values. Design/methodology/approach Archival data are collected and examined using time-series difference design and difference-in-differences design. Findings The authors find that the level of TRD within the mandatory integrated reporting is significantly lower than that of annual reports. The authors find that the impact of TRD in integrated reporting on market value compared to that of annual reports is statistically not different from zero. The authors’ further analyses suggest that corporate governance effectiveness is not a moderating factor to the study results. The results are robust to comparisons with the voluntary adoption of integrated reporting in the UK. Originality/value Collectively, the study results suggest that managers’ adherence to the mandatory provision of integrated reporting has significantly decreased the level of (voluntary) TRD they tended to convey within the conventional annual reports, resulting in a trivial impact on market value. These unintended consequences should be of interest to the International Integrated Reporting Council and other bodies interested in integrated reporting.
About the journal
Elshandidy, T., Zeng, C. (2022), The Value Relevance of Risk-Related Disclosure: Does the Tone of Disclosure Matter?, Borsa Istanbul Review, 22 (3), 498-514. (Q1 in Scopus), Jan 2022
About the journal
Elshandidy, T. (2022)., The Impact of Corporate Governance on the Quality of Integrated Reporting: International Evidence., The Journal of Asian Finance, Economics and Business, (Q2 in Scopus), May 2022
About the journal
Elshandidy, T., Acheampong, A. (2021). Does hedge disclosure influence cost of capital for European banks? International Review of Financial Analysis, 78(6), 101942. (A in ABDC, 3* in ABS, Q1 in Scopus).
Upon extracting and quantifying relevant hedge information from the narrative section of European banks annual reports, this paper examines the impact of such information on cost of capital [as measured by weighted average cost of capital (WACC), cost of equity (COE) and cost of debt (COD)]. Using a sample of 1885 bank-year observations from 19 countries, we find that textual hedge disclosure leads to a significant reduction in WACC, COE, and COD; thus explains a substantial portion of variation in cost of capital. Further, we find that these results are stronger in countries with high corruption and financial openness. Our results are robust to several controls and model specification. Collectively, our findings enrich prior evidence which examines the economic consequences of hedge disclosure.
About the journal
Elshandidy, T, Eldaly, K., and Abdel-Kader, M. (2021). Independent oversight of the auditing profession: A review of the literature. International Journal of Auditing, 25 (2), 373-407. (A in ABDC, Q1 in Scopus)
Acheampong, A, and Elshandidy, T. (2021). Does soft information determine credit risk? Text-based evidence from European banks. Journal of International Financial Markets, Institutions and Money, 75(6),101303 . (A in ABDC, 3* in ABS, Q1 in Scopus).
About the journal
Ahmed, Y, and Elshandidy, T. (2021).Effect of leverage deviation on choices and outcomes of public versus non-public acquisitions. International Journal of Finance & Economics, 26(3), 3436-3459. (B in ABDC, 3* in ABS).
Elsayed, M., and Elshandidy, T. (2021). Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. Advances in Accounting, 53 (June), 100531. (A in ABDC).
Elsayed, M., and Elshandidy, T. (2020). Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms.International Review of Financial Analysis, 71(October), 101555. (A in ABDC, 3* in ABS, Q1 in Scopus).
Elshandidy, T., Shrives, P., Bamber, M., and Abraham, S. (2018). Risk Reporting: A review of the literature and implications for future research: Journal of Accounting Literature, 40(1), 54-82. (A in ABDC, 3* in ABS, Q1 in Scopus): Selected as one of the most cited papers published in JAL since 2016.
Ahmed, Y, and Elshandidy, T. (2018). Why do over-deviated firms undertake foreign acquisitions? International Business Review, 27(2), 309-327. (A in ABDC, 3* in ABS, Q1 in Scopus).
Elshandidy, T., Neri, L., and Guo, Y. (2018). The determinants and use of risk disclosure quality: Evidence from China. Journal of Applied Accounting Research 19(4),518-536.(B in ABDC, 2* in ABS).
Tan, Y., Zeng, C., and Elshandidy, T. (2017). Risk disclosures, international orientation, and share price informativeness: Evidence from China. Journal of International Accounting, Auditing, and Taxation, 29, 81-102. (3* in ABS, Q1 in Scopus).
Elshandidy, T. and Gan, M. (2017). The effect of board structure and ownership structure on risk disclosure quality. Egyptian Accounting Review, Faculty of Commerce, Cairo University, 6.
Elbakry, A., Nwachukwu, J., Abdou, A., and Elshandidy, T. (2017). Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. Journal of International Accounting, Auditing, and Taxation, 28, 10-30. (3* in ABS, Q1 in Scopus): Selected as one of the most cited papers since 2016.
Elshandidy, T., and Shrives, P. (2016). The environmental incentive for and usefulness of textual risk disclosure: The German Evidence, the International Journal of Accounting, 51(4), 464–486. (A in ABDC, 3* in ABS, Q1 in Scopus).
Ahmed, Y, and Elshandidy, T. (2016). The effect of bidder conservatism on M&A decisions: Text-based evidence from US 10-K filings. International Review of Financial Analysis, 46, 176-190. (A in ABDC, 3* in ABS, Q1 in Scopus).
Elshandidy, T., and Neri, L. (2015). Corporate Governance, risk disclosure practices, and market liquidity: Comparative evidence from UK and Italy. Corporate Governance: An International Review, 23(4), 331,356. (A in ABDC, 3* in ABS, Q1 in Scopus). Selected as one of the most cited papers published in CGIR since 2014.
Elshandidy, T, Fraser, I., and Hussainey, K. (2015). What drives mandatory and voluntary risk reporting variations across Germany, UK and US? The British Accounting Review, 47(4), 376–394. (A* in ABDC, 3* in ABS, Q1 in Scopus): Selected as one of the most cited papers published in BAR since 2013.
Elshandidy, T., and Hassinen, A. (2014). Do IFRS and board of directors’ independence affect accounting conservatism? Applied Financial Economics, 24(16), 1091-1102. (B in ABDC, 2* in ABS).
Elshandidy, T. (2014). Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting, 30(1), 176-186. (A in ABDC, 2* in ABS).
Elshandidy, T., Fraser, I., and Hussainey, K. (2013). Aggregated, voluntary and mandatory risk disclosure incentives: Evidence from UK FTSE all Share companies. International Review of Financial Analysis; 30, 320-333. (A in ABDC, 3* in ABS, Q1 in Scopus): Awarded the most cited paper certificate (December 2016).
Conference Presentation
- Research Seminar Invitation: University of Economics in Katowice, Poland (March 2021): How to publish in highly ranked journals?
- Research Seminar Invitation: Bristol Business School, University of West of England, UK (February 2021): The Impact of Board Diversity on Textual Social and Environmental Disclosures
- Corporate governance, corporate textual risk disclosure and market value: Comparative evidence between two reporting systems of annual report and integrated report (with Elmasri, M) Presented at the 23rd annual conference of Financial Reporting and Business Communication Research Unit at the University of Reading (July 2019).
- Research Seminar Invitations: Southampton Business School, University of Southampton (December 2018): paper presented: The value relevance of risk-related disclosure: Does tone of disclosure matter?
- Research Seminar Invitations: Bath Management School, University of Bath (February 2017): paper presented: Stock price informativeness of risk-related disclosure: Does risk disclosure’s orientation matter?
- Research Seminar Invitations: Bradford University School of Management, University of Bradford (April 2016): paper presented: Stock price informativeness of risk-related disclosure: Does risk disclosure’s orientation matter?
- Research Seminar Invitations: Nottingham University Business School, University of Nottingham (March 2015), paper presented: The environmental incentive for and usefulness of textual risk disclosure: The German Evidence
- Research Seminar Invitations: Nottingham University Business School, University of Nottingham (March 2015), paper presented: The environmental incentive for and usefulness of textual risk disclosure: The German Evidence
- The value relevance of risk-related disclosure. Presented at the 20th annual conference of Financial Reporting and Business Communication Research Unit at the University of Bristol (July 2016). The 2016 South West Area Group (SWAG) Annual Regional Conference (September 2016).
Research Seminar Invitation: University of Economics in Katowice, Poland (March 2021): How to publish in highly ranked journals?
Research Seminar Invitation: Bristol Business School, University of West of England, UK (February 2021): The Impact of Board Diversity on Textual Social and Environmental Disclosures
Corporate governance, corporate textual risk disclosure and market value: Comparative evidence between two reporting systems of annual report and integrated report (with Elmasri, M) Presented at the 23rd annual conference of Financial Reporting and Business Communication Research Unit at the University of Reading (July 2019).
Research Seminar Invitations: Southampton Business School, University of Southampton (December 2018): paper presented: The value relevance of risk-related disclosure: Does tone of disclosure matter?
Research Seminar Invitations: Bath Management School, University of Bath (February 2017): paper presented: Stock price informativeness of risk-related disclosure: Does risk disclosure’s orientation matter?
Research Seminar Invitations: Bradford University School of Management, University of Bradford (April 2016): paper presented: Stock price informativeness of risk-related disclosure: Does risk disclosure’s orientation matter?
Research Seminar Invitations: Nottingham University Business School, University of Nottingham (March 2015), paper presented: The environmental incentive for and usefulness of textual risk disclosure: The German Evidence
Research Seminar Invitations: Nottingham University Business School, University of Nottingham (March 2015), paper presented: The environmental incentive for and usefulness of textual risk disclosure: The German Evidence
The value relevance of risk-related disclosure. Presented at the 20th annual conference of Financial Reporting and Business Communication Research Unit at the University of Bristol (July 2016). The 2016 South West Area Group (SWAG) Annual Regional Conference (September 2016).
Memberships, Awards and Honors
- Fellow of the UK Higher Education Academy, HEA, (Recognition reference: PR111293)
- A member of the Scientific Standing Committee (SSC) of the European Accounting Association (EAA) (2017, 2018, 2019, 2021, 2022, and 2024 Annual Congress)
- Publicity Officer for Financial Accounting and Reporting Special Interest Group under the British Accounting and Finance Association (BAFA), (July 2014-present)
- The British Accounting and Finance Association, BAFA
- Nominated by BAFA, CPAF and CDAF as a panel member to the Research Excellence Framework (REF) 2021 Sub-panel 17 (Business and Management Studies)
- Nominated for the Outstanding Teaching Category of the Student-led Bristol Teaching Awards, the University of Bristol
- An Editor for Cogent Business and Management (Scopus Q2) (October 2014-2022)