
Dr. Nazim Hussain is a Professor of Accounting and Finance at the Ecole de Management Léonard De Vinci (EMLV) in Paris, France. Previously, he has been working as an associate professor of accounting at the University of Groningen, The Netherlands since 2016. He earned his Ph.D. in Business Administration (Doctor Europaeus) in 2016 from Ca' Foscari University of Venice, Italy. His research focuses on corporate sustainability performance and disclosure, financial accounting, corporate governance, and greenwashing. Dr. Hussain's work has appeared in leading journals such as The British Accounting Review, Journal of Business Ethics, British Journal of Management, and among others. He has also served as an editorial board member and keynote speaker at international conferences on sustainability, governance, and finance.
Mirza Muhammad Naseer; Nazim Hussain; Sana Akbar Khan; Guiseppe Nicolò
The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia Article de journal
Dans: Business Strategy And The Environment, 2025.
@article{naseer_4001,
title = {The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia},
author = {Mirza Muhammad Naseer and Nazim Hussain and Sana Akbar Khan and Guiseppe Nicolò},
url = {https://doi.org/10.1002/bse.70362},
year = {2025},
date = {2025-11-01},
journal = {Business Strategy And The Environment},
abstract = {This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023. Multiple econometric methods, including ordinary least squares (OLS), fixed effects, the generalized method of moments (GMM), and quantile regression, are employed to test the hypotheses. The study's findings indicate a positive association between GHG emissions intensity and ESG performance, suggesting that higher emitting firms tend to bolster their ESG ratings chiefly through enhanced transparency and governance practices rather than through emissions reductions. R&D intensity and CLS also demonstrate positive associations with ESG performance, with powerful effects among firms with initially lower capabilities. Quantile regression results indicate that these relationships vary across performance levels; top-performing firms achieve a deeper level of sustainability integration, whereas lower performing firms rely more heavily on disclosure strategies. These results contribute to a deeper understanding of corporate sustainability in emerging markets and offer practical implications for policymakers, investors, and managers.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Nazim Hussain
Does nonfinancial information reinforce analysts' role in constraining earnings management? Conférence
CFP 2025 - Climate Finance & Policy Conference, Montpellier, France, 2025.
@conference{hussain_4142,
title = {Does nonfinancial information reinforce analysts' role in constraining earnings management?},
author = {Nazim Hussain},
url = {https://cfp2025.sciencesconf.org/?lang=en},
year = {2025},
date = {2025-11-01},
booktitle = {CFP 2025 - Climate Finance & Policy Conference},
address = {Montpellier, France},
abstract = {We examine the relationship between earnings management and nonfinancial information in corporate social responsibility disclosures (CSR information) that reveal firms' impacts on the environment and their relationships with stakeholders using firm-level data from 66 countries over the 2006-2023 period. We use breadth and quantity of CSR information to quantify CSR information transparency. We find that CSR information transparency is negatively associated with earnings management for firms covered by at least one security analyst; but it is unrelated to earnings management for firms with no analyst coverage. These results suggest that CSR information reinforces analysts' role in constraining managerial discretion in financial reporting. Cross-sectional evidence shows that the documented reinforcement effect is evident in all subsamples defined by country-level institutions and culture. It is especially prominent in countries with higher financial development or lower stakeholder orientation. However, it does not vary significantly with individualism or uncertainty avoidance. Our findings have broad, important implications in understanding how nonfinancial information facilitates the functioning of capital markets. Specifically, they contribute to a better understanding of how CSR information improves the monitoring of managerial discretion in financial reporting by security analysts.},
note = {20-21 novembre 2025},
keywords = {},
pubstate = {published},
tppubtype = {conference}
}
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