Ali Uyar

article

Renewable energy use, slack financial resources, and board attributes: Does energy efficiency policy matter?

Ali Uyar, Ali Meftah Gerged, Cemil Kuzey, Abdullah S. Karaman

Business Strategy and the Environment > 33 > 5 > 4935 - 4957

This study examined the impact of slack financial resources, board characteristics (such as gender diversity, tenure, and skill/expertise), and energy efficiency policies on firms' consumption of renewable energy. Using a dataset of 17,753 observations from 2002 to 2019, we primarily utilized fixed‐effects regression, among other methods, for robustness analysis. We find that while slack financial...

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Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value

Nejla Ould Daoud Ellili, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

Corporate Social Responsibility and Environmental Management > 31 > 4 > 2878 - 2899

The primary purpose of this study is to explore the internal drivers (i.e., board monitoring, financial slack, and shareholder‐orientedness) of corporate social responsibility (CSR) reporting persistence over the years and to test the value relevance of CSR reporting persistence. We also investigate whether internal factors moderate the relationship between CSR reporting persistence and corporate...

article

Corporate strategy, board composition, and firm value

Habiba Al‐Shaer, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

International Journal of Finance & Economics > 29 > 3 > 3177 - 3202

This study addressed a gap in the literature by investigating the link between corporate strategy and board composition and how it connects to firm value. Most studies have explored whether board structure predicts firm outcomes rather than the other way around even though firm strategy plays a significant role in structuring the board. The sample covered the period between 2013 and 2018 and included...

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Emission targeting and carbon emissions: The moderating effect of female directors

Khalil Nimer, Muath Abdelqader, Cemil Kuzey, Ali Uyar

Business Strategy and the Environment > 33 > 4 > 3480 - 3504

This study first investigates emission reduction targeting among polluting firms in the basic materials sector. We assess whether firms that produce a greater amount of carbon emissions are more likely to set emission reduction targets in the basic materials sector. Further, we test whether female directors are influential in moderating between emission reduction targeting and carbon emissions. The...

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Do foreign directors reinforce better waste management? The moderating role of eco‐innovation

Ali Uyar, Habiba Al‐Shaer, Cemil Kuzey, Abdullah S. Karaman

Business Strategy and the Environment > 33 > 3 > 2040 - 2065

Prior studies have reported an association between corporate waste management practices and certain board attributes, but none have focused on foreign directors. Therefore, we examine foreign directors' contributions to firms' waste management by exclusively focusing on waste reduction and recycling. Furthermore, we explore an important channel through which foreign directors spur better waste management,...

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Are CSR and advertising complements or substitutes in spurring firm visibility? Moderating effect of board diversity, CSR committees, and financial slack

Majdi Karmani, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

Corporate Social Responsibility and Environmental Management > 31 > 2 > 755 - 775

This paper examines corporate social responsibility (CSR) and advertising as two firm visibility channels and tests their complementarity/substitution. The study extends the investigation with moderating variables, including board gender diversity, CSR committees, and financial slack. Using a sample that includes 53,835 firm‐year observations worldwide associated with 10 business sectors from 2007...

article

Business strategy, sustainability, and firm value: A test of financial slack and agency theories

Monowar Mahmood, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman

Managerial and Decision Economics > 44 > 5 > 2924 - 2947

Do cost leaders engage with sustainability practices or avoid them to save costs, and do differentiators implement those practices to attract the sympathy of the customers or not? How do shareholders of each strategy follower consider those practices? Answering these questions is the main purpose of this study. We find that while cost leadership is significantly and positively associated with environmental,...

article

Research and development intensity, environmental performance, and firm value: Unraveling the nexus in the energy sector worldwide

Ali Uyar, Cemil Kuzey, Ali Meftah Gerged, Abdullah S. Karaman

Business Strategy and the Environment > 32 > 4 > 1582 - 1602

The lack of a focused study on the nexus of research and development (R&D) intensity, eco‐friendly practices, firm value in the energy sector, and the stakeholders' concerns for ecology motivated us to realize this study. The study sample covers the period from 2002 to 2019, resulting in 4016 firm‐year observations affiliated with 43 countries. The data were retrieved from the Thomson Reuters...

article

How did European firms adjust their corporate social responsibility investments during the global financial crisis?

Majdi Karmani, Ali Uyar, Cemil Kuzey

Strategic Change > 32 > 1 > 3 - 11

The crisis period of 2008 triggered European firms to undertake more corporate social responsibility (CSR) activities than during non‐crisis periods in all four dimensions, governance, economic, environmental, and social. The exogenous shock of 2008 significantly reduced European companies' profitability. The crisis period triggered firms to undertake more CSR activities than non‐crisis periods in...

article

Corporate social responsibility: Is it a matter of slack financial resources or strategy or both?

Shaista Wasiuzzaman, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman

Managerial and Decision Economics > 43 > 6 > 2444 - 2466

Drawing on slack resources and institutional theories, this study tests the links between liquidity, corporate social responsibility (CSR) strategy, and CSR performance. The results indicate differential effects of liquidity measures on CSR investment. CSR committee and executive CSR compensation individually are significant drivers of higher CSR performance. Moderation analysis to test the interaction...

article

Do shareholders reward or punish risky firms due to CSR reporting and assurance?

Ali Uyar, Simone Pizzi, Fabio Caputo, Cemil Kuzey, more

Managerial and Decision Economics > 43 > 5 > 1596 - 1620

Whether shareholders reward/punish risky firms for undertaking corporate social responsibility (CSR) reporting practices represents a gap. The analysis yielded diverging results for different financial distress proxies. In the model in which volatility in return on assets was the proxy of firm risk, the findings indicated that shareholders punish risky firms due to CSR reporting. Interestingly, they...

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Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare

Ali Uyar, Cemil Kuzey, Merve Kilic, Abdullah S. Karaman

Corporate Social Responsibility and Environmental Management > 28 > 6 > 1730 - 1748

Despite the growing importance of responsible behavior in the healthcare sector, research on corporate social responsibility (CSR) in association with board structure is scarce. Hence, the objective of this study is twofold: (1) to test whether a board structure is associated with firm financial and CSR performance and (2) whether the CSR committee and CEO duality moderates this association in the...

article

The link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments

Cemil Kuzey, Ali Uyar, Amal Hamrouni, Merve Kilic, more

Managerial and Decision Economics > 42 > 4 > 998 - 1021

This study explores the link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments. The dynamic panel regression analysis and moderation analysis with single‐threshold modeling approaches were exploited to test the hypotheses. The results show that overall institutional quality with its six indicators are significant predictors of stock market...

article

Boardroom attributes and trade credit under different ownership structures

Ramzi Benkraiem, Amal Hamrouni, Anthony Miloudi, Ali Uyar

Strategic Change > 29 > 3 > 407 - 410

The effects of boardroom attributes on trade credit may differ depending on the types of ownership structures. The study provides new evidence on simultaneously four categories of boardroom characteristics (i.e., the board size, independence, assiduity, gender diversity) under different ownership structures. The empirical analysis shows that board independence is positively associated with trade credit...

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Exploring the conceptual structure of the auditing discipline through co‐word analysis: An international perspective

Ali Uyar, Merve Kılıç, Mehmet Ali Koseoglu

International Journal of Auditing > 24 > 1 > 53 - 72

The purpose of this study was to explore the conceptual structure of the auditing discipline between 2000 and 2016, by synthesizing keywords cited in 2,119 articles published in 24 accounting and auditing journals, using co‐word analysis and social network analysis (SNA). We aimed to highlight dominant, fading, and emerging themes in the discipline across the periods and across continents. The main...

article

Evolution of annual report: A longitudinal investigation between 1973 and 2015

Ali Uyar

Strategic Change > 28 > 6 > 517 - 521

This study analyzes how corporate annual reports have evolved between 1973 and 2015. The coverage of annual reports is cyclical while the average cycle spans over several years rather than one single year. We suppose that external shocks such as the financial crisis affect this trend. The results show that reports have substantially improved in content and design and presented more information that...

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Co‐authorship Network Analysis in the Accounting Discipline

Merve Kılıç, Ali Uyar, Mehmet Ali Koseoglu

Australian Accounting Review > 29 > 1 > 235 - 251

The purpose of this study is to explore co‐authorship structures in the accounting discipline through social network analysis. For this purpose, we hand‐collected the authorship data of 10 863 papers published in 22 accounting journals listed on the Web of Science for the period 2000–2016. The findings indicate that the proportion of multi‐author papers has increased over time while the trend away...

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Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey

Cemil Kuzey, Ali Uyar

Journal of Cleaner Production > 2017 > 143 > C > 27-39

The purpose of this study is to investigate the factors that impact (1) Global Reporting Initiative-based sustainability reporting, (2) the adoption of assurance statements in sustainability reports, and (3) the application levels of sustainability reports. Moreover, (4) the paper examines whether sustainability reporting is value relevant or not based upon the sample provided by 297 Turkish publicly...

article

Stand‐Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation

Ali Uyar

Journal of Corporate Accounting & Finance > 28 > 2 > 62 - 70

This study investigates sustainability reporting practices in the emerging market of Turkey for a 10‐year period between 2004 and 2013. While there are several Turkish firms preparing sustainability reports consistently during the sample period, there is also a long road to be traveled with regard to consistent and complete reporting on sustainability. The most widespread framework used in sustainability...

article

Does management accounting mediate the relationship between cost system design and performance?

Ali Uyar, Cemil Kuzey

Advances in Accounting > 2016 > 35 > C > 170-176

This study aimed at investigating the mediating effect of management accounting practices (MAPs) upon the association between cost system design (CSD) and performance. Covariance-Based Structural Equation Model methodology was applied to investigate the complex relationship between the latent constructs. The findings indicated that cost system design alone does not impact firm performance. However,...

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Search results for: Ali Uyar

Renewable energy use, slack financial resources, and board attributes: Does energy efficiency policy matter?

Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value

Corporate strategy, board composition, and firm value

Emission targeting and carbon emissions: The moderating effect of female directors

Do foreign directors reinforce better waste management? The moderating role of eco‐innovation

Are CSR and advertising complements or substitutes in spurring firm visibility? Moderating effect of board diversity, CSR committees, and financial slack

Business strategy, sustainability, and firm value: A test of financial slack and agency theories

Research and development intensity, environmental performance, and firm value: Unraveling the nexus in the energy sector worldwide

How did European firms adjust their corporate social responsibility investments during the global financial crisis?

Corporate social responsibility: Is it a matter of slack financial resources or strategy or both?

Do shareholders reward or punish risky firms due to CSR reporting and assurance?

Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare

The link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments

Boardroom attributes and trade credit under different ownership structures

Exploring the conceptual structure of the auditing discipline through co‐word analysis: An international perspective

Evolution of annual report: A longitudinal investigation between 1973 and 2015

Co‐authorship Network Analysis in the Accounting Discipline

Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey

Stand‐Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation

Does management accounting mediate the relationship between cost system design and performance?

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