References of "Gull, Ammar Ali"
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See detailDo financial performance indicators predict 10-K text sentiments? An application of artificial intelligence
Derouiche, Imen UL; Mushtaq, Rizwan; GULL, Ammar Ali et al

in Research in International Business and Finance (2022), 61

n this study, we employ Natural Language Processing (NLP), a subdomain of artificial intelligence (AI), to predict the sentiments while analyzing 3729 annual 10-k financial reports of S&P 500 companies ... [more ▼]

n this study, we employ Natural Language Processing (NLP), a subdomain of artificial intelligence (AI), to predict the sentiments while analyzing 3729 annual 10-k financial reports of S&P 500 companies over the 2002–2019 time period. Our findings suggest that the firm’s financial performance indicators help reduce negativity in the textual part of 10-ks. In contrast, we do not observe any significant association between the firm’s financial performance indicators and 10-ks positivity. Our findings are robust to alternative econometric specifications and alternative measures of key variables. Our results contribute to the accounting and financial disclosure literature by indicating that corporate financial performance indicators can predict the tone of 10-k filings. [less ▲]

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See detailDoes waste management affect firm performance? International evidence
Derouiche, Imen UL; Gull, Ammar Ali; Atif, Muhammad et al

in Economic Modelling (2022), 114

This study examines an important yet underexplored aspect of firms’ sustainability practices, i.e., waste management, in order to analyze its impact on financial performance. Although the extant ... [more ▼]

This study examines an important yet underexplored aspect of firms’ sustainability practices, i.e., waste management, in order to analyze its impact on financial performance. Although the extant literature has focused on various aspects of sustainability, the impact of waste management, which has disastrous consequences for the climate and firm performance, remains largely unexplored. Thus, using the 2002–2019 data of listed firms from 41 countries, we found a significantly negative (positive) relationship between waste generation (recycling) and financial performance. Our findings are robust to alternative variables, sub-sample analysis, and identification strategies. Moreover, a channel analysis showed that this relationship is influenced by operating costs, ESG performance-based compensation, industry nature, the Paris agreement on climate change, and the global financial crisis. Overall, the findings suggest that environmental initiatives are beneficial for firms and present important policy implications for regulators and firms. [less ▲]

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See detailGender-diverse boards and related party transactions: What makes the difference?
Gull, Ammar Ali; Derouiche, Imen UL; Mushtaq, Rizwan

in Revue Française de Gouvernance d'Entreprise (2021)

Using the data of French publicly listed companies, we investigate the effect of board gender diversity on related party transactions (RPTs) by considering the role of female directors’ specific ... [more ▼]

Using the data of French publicly listed companies, we investigate the effect of board gender diversity on related party transactions (RPTs) by considering the role of female directors’ specific (statutory and demographic) attributes. The results of system generalized method of moments regression analysis shows that firms with gender-diverse boards engage less in RPTs. We also find that the consideration of specific (i.e., statutory and demographic) attributes of female directors in regression analysis changes the nature of the association between board gender diversity and RPTs from negative to positive, suggesting that the simple presence of female directors is a necessary but not sufficient condition for effective board decision making. With regard to the specific attributes of female directors, we find that business expertise and audit committee memberships discourage the use of RPTs. On the other hand, leadership and experience enhance the disclosure of RPTs. Our study contributes to the debate concerning the appointment of women to corporate boards, since female directors’ attributes are the primary drivers of board effectiveness. [less ▲]

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