All Stories

  1. Does future time reference in languages matter for innovation in private enterprises? Cross-country evidence from SMEs

    Article • International Review of Financial Analysis, September 2026, Elsevier

    Dr Tesfaye T. Lemma

  2. When climate commitment fades: exit from the Paris agreement and financial reporting quality

    Article • Journal of Accounting Literature, February 2026, Emerald

    Dr Tesfaye T. Lemma

  3. Gender Differences in Enterprise Export Performance: Some International Evidence

    Article • World Economy, January 2026, Wiley

    Dr Tesfaye T. Lemma

  4. Beyond the balance sheet: SME financing strategies for fixed assets amid constraints

    Article • Finance Research Letters, November 2025, Elsevier

    Dr Tesfaye T. Lemma

  5. Environmental controversies and audit pricing: the impact of environmental performance, temporal orientation and stakeholder-oriented corporate governance

    Article • Journal of Accounting Literature, October 2025, Emerald

    Dr Tesfaye T. Lemma

  6. Do women on corporate boards enhance biodiversity disclosure? Evidence from South Africa

    Article • Journal of Accounting in Emerging Economies, October 2025, Emerald

    Dr Tesfaye T. Lemma

  7. Language structure and corporate financing: The role of future time reference

    Article • International Review of Financial Analysis, September 2025, Elsevier

    Dr Tesfaye T. Lemma

  8. Accounting Values and Corporate Environmental Disclosures: Some International Evidence

    Article • Business Strategy and the Environment, August 2025, Wiley

    Dr Tesfaye T. Lemma

  9. Linguistic nuances and the valuation of corporate investments in innovation

    Article • Finance Research Letters, June 2025, Elsevier

    Dr Tesfaye T. Lemma

  10. Women, men, and money: A gendered analysis of financial resilience

    Article • Economics Letters, June 2025, Elsevier

    Dr Tesfaye T. Lemma

  11. Readability of professional accounting examinations – evidence from South Africa

    Article • Accounting Education, April 2025, Taylor & Francis

    Dr Tesfaye T. Lemma

  12. Basel III Regulations and Financing Decisions of Nonfinancial Firms: The South African Evidence

    Article • South African Journal of Economics, February 2025, Wiley

    Dr Tesfaye T. Lemma

  13. From words to finances: Unraveling the negative net debt-languages nexus

    Article • Finance Research Letters, August 2024, Elsevier

    Dr Tesfaye T. Lemma

  14. Sustainability assurance and corporate environmental accountability

    Article • Business Strategy and the Environment, December 2023, Wiley

    Dr Tesfaye T. Lemma

  15. Saving the environment with indigenous directors: Evidence from Africa

    Article • Business Strategy and the Environment, November 2023, Wiley

    Dr Tesfaye T. Lemma

  16. Coupling men‐to‐women: Promoting innovation in emerging markets

    Article • International Journal of Finance & Economics, June 2023, Wiley

    Dr Tesfaye T. Lemma, Dr Eghosa Igudia

  17. Board gender diversity and corporate carbon commitment: Does industry matter?

    Article • Business Strategy and the Environment, November 2022, Wiley

    Dr Tesfaye T. Lemma

  18. Environmental, social, and governance performance, national cultural values and corporate financing strategy

    Article • Journal of Cleaner Production, November 2022, Elsevier

    Dr Tesfaye T. Lemma

  19. Gender differences in business performance: evidence from Kenya and South Africa

    Article • Small Business Economics, February 2022, Springer Science + Business Media

    Dr Tesfaye T. Lemma

  20. Performance auditing and neoliberal governmentality: future research directions

    Article • Meditari Accountancy Research, December 2021, Emerald

    Dr Tesfaye T. Lemma

  21. Media attention and its impact on corporate commitment to climate change action

    Article • Journal of Cleaner Production, September 2021, Elsevier

    Dr Tesfaye T. Lemma

  22. Corporate commitment to climate change action, carbon risk exposure, and a firm's debt financing policy

    Article • Business Strategy and the Environment, June 2021, Wiley

    Dr Tesfaye T. Lemma

  23. Board remuneration, directors’ ownership and corporate performance: the South African evidence

    Article • International Review of Applied Economics, June 2020, Taylor & Francis

    Dr Tesfaye T. Lemma

  24. Corporate carbon risk, voluntary disclosure and debt maturity

    Article • International Journal of Accounting and Information Management, April 2020, Emerald

    Dr Tesfaye T. Lemma

  25. Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality

    Article • Business Strategy and the Environment, April 2020, Wiley

    Dr Tesfaye T. Lemma

  26. Integrated reporting, financial reporting quality and cost of debt

    Article • International Journal of Accounting and Information Management, February 2020, Emerald

    Dr Tesfaye T. Lemma

  27. Institutional pressures and the accounting and reporting of environmental liabilities

    Article • Business Strategy and the Environment, February 2020, Wiley

    Dr Tesfaye T. Lemma

  28. Political stability, political rights and earnings management: some international evidence

    Article • Accounting Research Journal, December 2019, Emerald

    Dr Tesfaye T. Lemma

  29. Is integrated reporting associated with corporate financing decisions? Some empirical evidence

    Article • Asian Review of Accounting, October 2019, Emerald

    Dr Tesfaye T. Lemma

  30. Factors impacting accounting research output in developing countries: An exploratory study

    Article • The British Accounting Review, February 2019, Elsevier

    Dr Tesfaye T. Lemma

  31. Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence

    Article • Business Strategy and the Environment, December 2018, Wiley

    Dr Tesfaye T. Lemma

  32. Institutional ownership, product market competition, and earnings management: Some evidence from international data

    Article • Journal of Business Research, September 2018, Elsevier

    Dr Tesfaye T. Lemma

  33. Corporate ownership patterns in developing countries

    Article • Corporate Ownership and Control, January 2016, Virtus Interpress

    Dr Tesfaye T. Lemma

  34. Corruption, debt financing and corporate ownership

    Article • International Journal of Operations & Production Management, August 2015, Emerald

    Dr Tesfaye T. Lemma

  35. Determinants of voluntary formation of risk management committees

    Article • Managerial Auditing Journal, July 2014, Emerald

    Dr Tesfaye T. Lemma

  36. Determinants of the adjustment speed of capital structure

    Article • Journal of Applied Accounting Research, May 2014, Emerald

    Dr Tesfaye T. Lemma

  37. Institutional, macroeconomic and firm-specific determinants of capital structure

    Article • Management Research Review, October 2013, Emerald

    Dr Tesfaye T. Lemma

  38. The adjustment speed of debt maturity structures: Evidence from African countries

    Article • Investment Analysts Journal, January 2013, Taylor & Francis

    Dr Tesfaye T. Lemma

  39. Rethinking the antecedents of capital structure of Johannesburg Securities Exchange listed firms

    Article • Afro-Asian J of Finance and Accounting, January 2011, Inderscience Publishers

    Dr Tesfaye T. Lemma