| 11. |
|
|
| 12. |
- Abay, Zelalem, 1986
(författare)
-
Essays on ESG disclosure, performance and assurance
- 2022
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and becoming inevitable. An integral element required to make such investments is ESG information. The role and importance of ESG, especially to investment decisions, is attracting regulators’ interest in approaching the provision of ESG information through mandatory disclosure. Moreover, credit rating agencies are showing interest into the implications of ESG to credit risks. The purpose of this thesis is, therefore, to examine the reception of the mandatory EU ESG disclosure, and to examine the potential monitoring and signaling roles of third-party ESG assurance. The overall results of the thesis are three-fold. First, in examining the perception of investors towards EU directive on mandatory ESG disclosure, essay one shows a negative stock market reaction which indicates investors’ assessment of the directive as costly. The costs may include administrative and reporting costs of complying the mandate and potential proprietary and political costs following the reporting. Second, using sample firms from EU, essay two shows a higher ESG performance for firms that assure their ESG reports than firms that do not assure ESG reports. The results confirm the signaling role of an independent third-party assurance to differentiate between ESG performances. Firms with higher ESG performance has the incentive to use third-party ESG assurance to differentiate themselves from counterparts with an inferior ESG performance, otherwise both types of firms could be pooled together. Third, in line with monitoring theory of assurance and risk mitigation role of ESG to credit risks, essay three shows a mediated role of third-party ESG assurance on credit ratings. The results shows that the third-party ESG assurance indirectly leads to a reduced credit risk transferred through an enhanced ESG performance.
|
|
| 13. |
- Abay, Zelalem
(författare)
-
The signaling role of voluntary ESG assurance
- 2021
-
Konferensbidrag (refereegranskat)abstract
- Using a sample of European firms, this study examines the signaling role of voluntary assurance of non-financial disclosures on their related performance, measured using environment, social, and governance (ESG) scores. Voluntary disclosures reduce information asymmetry and information risk, but such reductions are conditional on the verifiability of the disclosed information, thus requiring credibility. Given that skepticism in the reports is inevitable, credibility is paramount for differentiating firm performance. Credibility is enhanced by voluntarily purchasing assurance from an independent third party. This study argues that only firms with superior non-financial performance have an incentive to purchase assurance to differentiate themselves from poor-performing counterparts. The results reveal that firms with voluntary third-party assured reports have significantly higher ESG scores than those with unassured reports. This study offers new evidence on the signaling value of voluntary assurance on subsequent ESG scores.
|
|
| 14. |
- Abay, Zelalem
(författare)
-
The signalling role of voluntary ESG assurance
- 2022
-
Ingår i: International Journal of Managerial and Financial Accounting. - : Inderscience Publishers. - 1753-6715 .- 1753-6723. ; :3, s. 265-294
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to examine the role of independent third-party environment, social, and governance (ESG) assurance in signalling higher ESG performance. While testing the hypothesis, a liner regression is applied using data from Thomson Reuters ESG scores and global reporting initiative database from a sample of 645 unique European firms over the period of 2012-2017. Firms with third-party assurance are found to have a significantly higher ESG performance than firms with no assurance. This study offers new evidence on the signalling value of an independent third party ESG assurance in differentiating ESG performances and confirms the incentive that high performing firms could use to separate from their counterparts with poor performance in a separating equilibrium. Copyright © 2022 Inderscience Enterprises Ltd.
|
|
| 15. |
- Abbaneo, Chiara, et al.
(författare)
-
UML based reverse engineering for the verification of railway control logics
- 2007
-
Ingår i: Proceedings of International Conference on Dependability of Computer Systems, DepCoS-RELCOMEX 2006. - : IEEE. - 0769525652 - 9780769525655 ; , s. 3-10
-
Konferensbidrag (refereegranskat)abstract
- The Unified Modeling Language (UML) is widely used as a high level object oriented specification language. In this paper we present a novel approach in which reverse engineering is performed using UML as the modelling language used to achieve a representation of the implemented system. The target is the core logic of a complex critical railway control system, which was written in an application specific legacy language. UML perfectly suited to represent the nature of the core logic, made up by concurrent and interacting processes, using a bottom-up approach and proper modeling rules. Each process, in fact, was strictly related to the management of a physically (resp. logically) well distinguished railway device (resp. functionality). The obtained model deeply facilitated the static analysis of the logic code, allowing for at a glance verification of correctness and compliance with higher-level specifications, and opened the way to refactoring and other formal analyses. © 2006 IEEE.
|
|
| 16. |
- Abbas, Muhammad, et al.
(författare)
-
Automated Reuse Recommendation of Product Line Assets Based on Natural Language Requirements
- 2020
-
Ingår i: Lecture Notes in Computer Science. - Cham : Springer Science and Business Media Deutschland GmbH. - 9783030646936 ; , s. 173-189, s. 173-189, s. 173-189
-
Konferensbidrag (refereegranskat)abstract
- Software product lines (SPLs) are based on reuse rationale to aid quick and quality delivery of complex products at scale. Deriving a new product from a product line requires reuse analysis to avoid redundancy and support a high degree of assets reuse. In this paper, we propose and evaluate automated support for recommending SPL assets that can be reused to realize new customer requirements. Using the existing customer requirements as input, the approach applies natural language processing and clustering to generate reuse recommendations for unseen customer requirements in new projects. The approach is evaluated both quantitatively and qualitatively in the railway industry. Results show that our approach can recommend reuse with 74% accuracy and 57.4% exact match. The evaluation further indicates that the recommendations are relevant to engineers and can support the product derivation and feasibility analysis phase of the projects. The results encourage further study on automated reuse analysis on other levels of abstractions.
|
|
| 17. |
- Abbas, M., et al.
(författare)
-
Common Fixed Points of Generalized Rational Type Cocyclic Mappings in Multiplicative Metric Spaces
- 2015
-
Ingår i: Discrete dynamics in nature and society. - : Hindawi Limited. - 1026-0226 .- 1607-887X. ; 2015
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to present fixed point result of mappings satisfying a generalized rational contractive condition in the setup of multiplicative metric spaces. As an application, we obtain a common fixed point of a pair of weakly compatible mappings. Some common fixed point results of pair of rational contractive types mappings involved in cocyclic representation of a nonempty subset of a multiplicative metric space are also obtained. Some examples are presented to support the results proved herein. Our results generalize and extend various results in the existing literature.
|
|
| 18. |
- Abbas, Mujahid, et al.
(författare)
-
Common fixed points of set-valued F-contraction mappings on domain of sets endowed with directed graph
- 2017
-
Ingår i: Computational and Applied Mathemathics. - : SPRINGER HEIDELBERG. - 0101-8205 .- 1807-0302. ; 36:4, s. 1607-1622
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to present common fixed point results of set-valued graphic F-contraction mappings on a family of sets endowed with a graph. Some examples are presented to support the results proved herein. Our results unify, generalize and extend various results in the existing literature.
|
|
| 19. |
|
|
| 20. |
- Abbas, Muhammad, et al.
(författare)
-
Is Requirements Similarity a Good Proxy for Software Similarity? : An Empirical Investigation in Industry
- 2021
-
Ingår i: <em>Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) </em>27th International Working Conference on Requirements Engineering: Foundation for Software Quality, REFSQ 2021, 12 April 2021 - 15 April 2021. - Cham : Springer Science and Business Media Deutschland GmbH. - 9783030731274 ; , s. 3-18, s. 3-18
-
Konferensbidrag (refereegranskat)abstract
- [Context and Motivation] Content-based recommender systems for requirements are typically built on the assumption that similar requirements can be used as proxies to retrieve similar software. When a new requirement is proposed by a stakeholder, natural language processing (NLP)-based similarity metrics can be exploited to retrieve existing requirements, and in turn identify previously developed code. [Question/problem] Several NLP approaches for similarity computation are available, and there is little empirical evidence on the adoption of an effective technique in recommender systems specifically oriented to requirements-based code reuse. [Principal ideas/results] This study compares different state-of-the-art NLP approaches and correlates the similarity among requirements with the similarity of their source code. The evaluation is conducted on real-world requirements from two industrial projects in the railway domain. Results show that requirements similarity computed with the traditional tf-idf approach has the highest correlation with the actual software similarity in the considered context. Furthermore, results indicate a moderate positive correlation with Spearman’s rank correlation coefficient of more than 0.5. [Contribution] Our work is among the first ones to explore the relationship between requirements similarity and software similarity. In addition, we also identify a suitable approach for computing requirements similarity that reflects software similarity well in an industrial context. This can be useful not only in recommender systems but also in other requirements engineering tasks in which similarity computation is relevant, such as tracing and categorization.
|
|
