Ahmed Hassanein

Accounting & MIS, Gulf University for Science & Technology Kuwait
{{numberWithCommas(9)}} Publications

Cost stickiness behavior and financial crisis: Evidence from the UK chemical industry

The global financial crisis has created pessimism in terms of prospects of sales rebounding in the future. Therefore, this study aims to examine the stickiness behaviors of firm costs pre, during and post the period of the financial crisis. It uses a sample from the UK chemical industry over the period from 2001 to 2015. The ABJ sticky cost model is applied with the following cost categories: total costs, cost of goods sold, operating costs, selling, general and administrative costs, salaries and benefits, and finance costs. The ABJ sticky cost models are run separately for each cost category over pre (2001-2007), during (2007-2009) and post (2010-2015) the financial crisis. The study finds that total costs have behaved as sticky pre the financial crisis and anti-sticky during and post the financial crisis. Furthermore, cost of goods sold has changed from sticky (pre and during the financial crisis) to anti-sticky (post the financial crisis). Furthermore, salaries and benefits costs have changed from sticky (pre the financial crisis) to anti-sticky (during the financial crisis) and financing costs from sticky (pre the financial crisis) to anti-sticky (after the financial crisis). However, there is no variation in the behavior of selling, general and administrative costs pre and post the financial crisis

Decoding travellers’ willingness to pay more for green travel products: closing the intention–behaviour gap

In the complex context of green consumption, researchers have examined the impact of many variables on pro-environmental behaviours, but have paid little attention to the effects of specific combinations of factors. This study fills this gap, using innovative methods to show how a combination of demographic variables, values, normative influence, personality traits and beliefs can stimulate travellers’ willingness to pay more (WLP), using one qualitative and two quantitative studies. In a strong methodological contribution, we develop a model based on complexity theory, which was validated using fuzzy-set qualitative comparative analysis (fsQCA) of 642 travellers. The results indicate that our integrated model has a favourable level of predictive power for travellers’ behaviour. Our findings suggest that no single factor is sufficient to drive travellers’ willingness to pay more, but the results of the fsQCA in four configurations propose eight causal recipes for achieving high WLP. Alongside its significant methodological contribution, our study makes strong theoretical and practical contributions, including how managers can target their green travel products more effectively.

Female directors and managerial opportunism: Monitoring versus advisory female directors

Publication date: Available online 21 August 2019

Source: The Leadership Quarterly

Author(s): Alaa Mansour Zalata, Collins G. Ntim, Taufiq Choudhry, Ahmed Hassanein, Hany Elzahar


Going beyond the mere participation of female directors within boardrooms, we investigate which of the two major boards of directors' roles (advisory versus monitoring) is best played by female directors in order to make a difference to shareholders. More specifically, we investigate the impact that advisory and monitoring female directors have on managerial opportunism with a specific focus on earnings management. Using sample of US firms, we find evidence suggesting that female directors holding monitoring roles mitigate managerial opportunism, as measured by discretionary accruals. In contrast to the current argument that advisory directors in general are better able to sustain and improve earnings quality, we find no evidence that suggests that advisory female directors are significantly associated with lower managerial opportunism. Overall, the results remain robust after controlling for potential endogeneity problems, corporate governance, and external auditor quality.

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