2021 |
Al-Mamun A, Seamer M, 'The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies', Meditari Accountancy Research, (2021)
© 2021, Emerald Publishing Limited. Purpose: This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a globa... [more]
© 2021, Emerald Publishing Limited. Purpose: This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective. Design/methodology/approach: The authors examine CSR engagement across 83 developed and developing economies focusing on four potential institutional drivers: the rule of law, economic financial development, human capital formation and exposure to international trade. Findings: The authors find that the level of human capital formation and financial development is positively associated with CSR engagement in both developing and developed economies. However, the rule of law was only associated with CSR engagement in developing economies whereas the level of international trade was found having no association with CSR engagement across both developed economies and developing economies. Research limitations/implications: The effect of macroinstitutional qualities on aggregate CSR engagement practices across 83 developed and developing economies was examined; however, the analysis did not attempt to identify the relevance of these institutional factors at the micro or mezzo level and how they interplay with firm-level factors. Practical implications: The empirical findings in this study offer some important insights into the theoretical constructs of institutional qualities and institutional logics that impact CSR engagement from both developing and developed economy contexts. Not only will these findings encourage regulators and stakeholders to call for enhanced CSR engagement, it will also benefit the accounting and assurance profession¿s efforts to evaluate organizational risk and mitigate corporate opportunistic use of CSR disclosure. The finding that strengthening a country¿s rule of law enhances CSR engagement in developing economies is further evidence for the current debate in the accounting literature regarding mandating firm CSR disclosure. Originality/value: The authors conclude that improving the level of human capital formation and encouraging financial development is important for the overall social well-being of all economies, whereas developing economies can further encourage CSR engagement by enhancing their rule of law.
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2020 |
Hodgson A, Seamer M, Uylangco K, 'Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia', Accounting and Finance, 60 2665-2687 (2020) [C1]
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2020 |
Al-Mamun A, Seamer M, 'Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia', Emerging Markets Review, (2020)
© 2020 This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging eco... [more]
© 2020 This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging economy firms. We find a statistically positive relationship between CSR engagement and several directors' attributes including their political influence, international experience, business expertise, other directorships held and independence from management. These empirical results indicate that while corporate governance recommendations designed for developed economy firms are relevant for emerging economy firms, additional director attributes are also important in encouraging CSR engagement in emerging economy firms given the divergent institutional and resource dependency issues they face.
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2018 |
Inya P, Psaros J, Seamer M, 'The Relevance of Western Corporate Governance in Mitigating Management Misconduct in Thailand', Emerging Markets Finance and Trade, 54 1425-1441 (2018) [C1]
Copyright © Taylor & Francis Group, LLC. This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigat... [more]
Copyright © Taylor & Francis Group, LLC. This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigating management misconduct in Thailand. We find no evidence supporting the effectiveness of Western-based corporate governance structures such as board independence, audit committee effectiveness, and separating the roles of CEO and Board Chair in limiting management misconduct. However, we do find evidence supportive of independent directors with more experience and longer tenure, the presence of institutional ownership, and concentrated controlling ownership in limiting management misconduct. This provides some support for the validity of resource dependency theory in an emerging economy setting.
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2018 |
Seamer MJ, Docherty P, Psaros J, Brookes P, 'Internal Governance Does Matter to Equity Returns but Much More So During Flights to Quality', Journal of Applied Corporate Finance, 30 39-52 (2018) [C1]
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2018 |
Choi B, Lee D, Seamer M, 'Australian Enterprise Risk Management Practices and Corporate Governance', Company and Securities Law Journal, 36 404-433 (2018) [C1]
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2017 |
Seamer MJ, Al Mamun M, Yasser, 'Do Corporate Boards Affect Firm Performance? New Evidence from an Emerging Economy', International Journal of Productivity and Performance Management, 66 724-741 (2017) [C1]
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2015 |
Hutchinson M, Seamer M, Chapple LE, 'Institutional Investors, Risk/Performance and Corporate Governance', The International Journal of Accounting, 50 31-52 (2015) [C1]
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2015 |
Psaros J, Seamer MJ, 'Ranking corporate governance of Australia's top companies: A decade on', Australian Accounting Review, 25 405-412 (2015) [C1]
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2015 |
Seamer M, Melia A, 'Remunerating non-executive directors with stock options: who is ignoring the regulator?', Accounting Research Journal, 28 251-267 (2015) [C1]
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2014 |
Seamer M, 'Does Effective Corporate Governance Facilitate Continuous Market Disclosure?', Australian Accounting Review, 24 111-126 (2014) [C1]
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2004 |
Psaros J, Seamer MJ, 'Australian Audit Committees - Do They Meet Best Practice Guidelines', Australian Accounting Review, 14 77-85 (2004) [C1]
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2003 |
Psaros J, Seamer MJ, 'The AXS's new corporate governance guidelines have generated fierce and heated debate. But is corporate Australia missing the point?', CACharter, 74 46-47 (2003) [C3]
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2002 |
Frost GR, Seamer MJ, 'Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities', Financial Accountability & Management In Governments, Public Services and Charities, 18 103-127 (2002) [C1] |
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2001 |
Psaros J, Seamer MJ, 'The Unravelling of the House of Scarfe', Charter, 4 44-47 (2001) [C3]
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