Amitav Saha

School of Business, The University of Notre Dame Australia

Sydney

Sydney, NSW 2000

Australia

SCHOLARLY PAPERS

6

DOWNLOADS

705

SSRN CITATIONS

17

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

The Value Relevance of Financial and Non-Financial Information: Evidence from Recent Academic Literature

Value Relevance of Accounting Information in Capital Markets, https://doi.org/10.4018/978-1-5225-1900-3.ch015
Number of pages: 29 Posted: 25 Jan 2017 Last Revised: 04 Jan 2021
Amitav Saha and Sudipta Bose
School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia
Downloads 530 (65,609)
Citation 1

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Value Relevance, Ohlson Model, Capital Market, Financial Information, Non-financial Information.

2.

Non-Financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion

Journal of Contemporary Accounting & Economics, 13(3): 263-281
Number of pages: 50 Posted: 14 Aug 2017 Last Revised: 04 Jan 2021
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia, School of Business, The University of Notre Dame Australia, University of Canberra and Stamford University Bangladesh
Downloads 86 (358,194)
Citation 6

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Financial inclusion disclosure, Banking industry, Firm performance, Emerging economy, Stakeholder theory

Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements

Saha, A., R.D. Morris and H. Kang (2019), ‘Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements’, ABACUS, Vol. 43, No. 1, pp. 205 – 236. http://dx.doi.org/10.1111/abac.12148
Number of pages: 50 Posted: 29 Apr 2021
School of Business, The University of Notre Dame Australia, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 39 (534,292)
Citation 3

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Disclosure Incentives; Disclosure Overload; IFRS Disclosure Requirements; Value Relevance

Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements

Abacus, Vol. 55, Issue 1, pp. 205-236, 2019
Number of pages: 32 Posted: 22 Mar 2019
School of Business, The University of Notre Dame Australia, UNSW Australia Business School, School of Accounting and UNSW Business School
Downloads 2 (809,573)
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Disclosure incentives, Disclosure overload, IFRS disclosure requirements, Value relevance

4.

Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms

Accounting and Finance, 2020 https://doi.org/10.1111/acfi.12675
Number of pages: 47 Posted: 04 Mar 2021
Sungsoo Kim, Amitav Saha and Sudipta Bose
Rutgers Business School - Camden, School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia
Downloads 34 (548,317)

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Capital expenditures, Loss-making firms, Investment, Near-term earnings performance

5.

The Value Relevance of Corporate Social Responsibility (CSR) Expenditure: Evidence from Regulatory Decisions

Abacus, 56(4): 455-494, 2020
Number of pages: 57 Posted: 04 Mar 2021
Sudipta Bose, Amitav Saha and Indra Abeysekera
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia, School of Business, The University of Notre Dame Australia and affiliation not provided to SSRN
Downloads 12 (694,880)

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CSR expenditure, value relevance, banking industry, abnormal CSR expenditure, emerging economy

6.

Do IFRS Disclosure Requirements Reduce the Cost of Capital? Evidence from Australia

Accounting & Finance, https://doi.org/10.1111/acfi.12744
Number of pages: 43 Posted: 09 Mar 2021 Last Revised: 20 Jul 2021
Amitav Saha and Sudipta Bose
School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia
Downloads 2 (775,168)

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IFRS; Disclosure; Weighted average cost of capital; Cost of equity; Cost of debt; Australia