Minga Negash

Metropolitan State University of Denver

Student Success Building

890 Auraria Pkwy #310

Denver, CO 80217

United States

University of the Witwatersrand

1 Jan Smuts Avenue

Johannesburg, GA Gauteng 2000

South Africa

  • Metropolitan State University of Denver

SCHOLARLY PAPERS

40

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Top 4,599

in Total Papers Downloads

11,059

SSRN CITATIONS

6

CROSSREF CITATIONS

2

Scholarly Papers (40)

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1.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Minga Negash
Metropolitan State University of Denver
Downloads 3,201 (4,392)

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IFRS, GRI, environmental accounting, sustainability reports, mining companies, environmental assets and liabilities, Africa

2.

The Effects of IFRS Adoption: A Review of the Early Empirical Evidence

Number of pages: 13 Posted: 04 Jul 2008 Last Revised: 04 Dec 2009
Minga Negash
Metropolitan State University of Denver
Downloads 2,604 (6,207)

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IFRS, IAS, Financial integration (globalization), short term market reaction studies, supply chain financial reporting systems, disclosure, value relevance

3.

Determinants of Earnings Management: Evidence from Around the World

Number of pages: 56 Posted: 24 Dec 2013
Tesfaye Taddese Lemma, Minga Negash and Mthokozisi Mlilo
Towson University, Metropolitan State University of Denver and University of the Witwatersrand - Faculty of Commerce, Law & Management
Downloads 1,045 (25,995)
Citation 6

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earnings management, determinants, international evidence

4.

Rethinking Corporate Governance in Ethiopia

Number of pages: 12 Posted: 08 Sep 2008
Minga Negash
Metropolitan State University of Denver
Downloads 864 (34,022)
Citation 6

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Corporate governance, African Peer Review Mechanism, Ethiopia

5.

Corporate Governance and Ownership Structure in Sub Sahara Africa: The Case of Ethiopia

Ethiopian Electronic Journal for Research and Innovation Foresight, Volume 5, No 1 (2013)
Number of pages: 19 Posted: 01 Aug 2012 Last Revised: 17 Jul 2013
Minga Negash
Metropolitan State University of Denver
Downloads 567 (59,549)

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corporate governance, ownership structure, ownership concentration, Sub Sahara Africa, Political party owned companies, Ethiopia

6.

Uncertainty, Cost of Capital and Financial Disclosure: A Review of the Theory and Some Evidence

Number of pages: 42 Posted: 23 May 2008
Minga Negash
Metropolitan State University of Denver
Downloads 511 (67,776)

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uncertainty, disclosure, bid-ask spread, Johannesburg stock exchange

7.

Constitution and Separation of Powers: A Preview of Ethiopia's 2010 Election

Number of pages: 7 Posted: 14 Dec 2008
Minga Negash and Tsion M. Negash
Metropolitan State University of Denver and affiliation not provided to SSRN
Downloads 510 (67,969)

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Constitution, separation of powers, election, Africa, Ethiopia, Horn of Africa

8.

Ethiopian Diaspora Investment Potential and EEPCO's Millennium Bond

Number of pages: 6 Posted: 06 Apr 2009
Minga Negash
Metropolitan State University of Denver
Downloads 448 (79,621)
Citation 4

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Diaspora bonds, uncertainty, rate of returns, Ethiopia

9.

Graduate Competency, Teaching Effectiveness and Faculty Performance Evaluation: Touching the Nerve?

Number of pages: 17 Posted: 23 May 2010
Minga Negash
Metropolitan State University of Denver
Downloads 270 (139,680)
Citation 1

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competency standards, teaching effectiveness, Hard and soft skills, performance evaluation

10.

Resource Allocation Challenges in South African Universities: A Management Accounting Perspective

Number of pages: 20 Posted: 11 Jun 2008 Last Revised: 15 Oct 2008
Minga Negash
Metropolitan State University of Denver
Downloads 247 (152,744)

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Resource allocation, strategic planning, balanced scorecard, universities, top universities, South Africa

11.

Market Reaction to Earnings Management: New Evidence from the Johannesburg Securities Exchange

Number of pages: 34 Posted: 04 Feb 2015
Elaine Carol Rabin and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver
Downloads 189 (196,385)

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Earnings management; kernel density estimation; discretionary accruals; market reaction, emerging markets, Johannesburg Securities Exchange

12.

Financing Challenges for Water and Sanitation Services: The Case of South Africa's Local Governments and Municipalities

Number of pages: 24 Posted: 14 Dec 2008
Cosmas Mpho Ambe and Minga Negash
affiliation not provided to SSRN and Metropolitan State University of Denver
Downloads 135 (260,260)

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Water and sanitation services, private sector financing, MDG goals, Decentralization, South Africa, Developing countries

13.

IFRS in the United States: A Rejoinder to the Debate Between the SEC and the IFRS Foundation

Number of pages: 13 Posted: 19 Jul 2013
Minga Negash
Metropolitan State University of Denver
Downloads 134 (261,741)

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Global financial reporting standards, financial integration, recognition, measurement and disclosure, IFRS, US GAAP

14.

Explaining the Ethiopian Outmigration: Incentives or Constraints?

Number of pages: 6 Posted: 12 Feb 2016
Seid Y. Hassan and Minga Negash
Murray State University - College of Business and Metropolitan State University of Denver
Downloads 101 (320,121)

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Emigration, Immigration, Outmigration

15.

Equity Ownership Patterns in Selected African Countries: The Role of Firm, Industry and Country Characteristics

Number of pages: 26 Posted: 16 Aug 2013
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver
Downloads 99 (324,248)
Citation 1

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ownership concentration, block shareholding, developing countries, Africa, ownership patterns

16.

Understanding the Conflict in Northern Ethiopia: The Roles of Party Affiliated Endowment Companies

Number of pages: 8 Posted: 27 Jan 2021
Minga Negash
Metropolitan State University of Denver
Downloads 69 (404,934)

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Conflict, corporate ownership, party owned enterprises, Ethiopia

17.

The Pathways Commission Report: Implications for Accounting Higher Education in Sub Sahara Africa

Number of pages: 17 Posted: 26 Jul 2013 Last Revised: 28 Nov 2014
Minga Negash
Metropolitan State University of Denver
Downloads 65 (414,674)

Abstract:

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Developing countries, higher education, accounting, Africa

18.

State Capture, Corporate Ownership Structure, and Institutional Reform Issues in Ethiopia

Posted: 16 Feb 2019
Seid Y. Hassan and Minga Negash
Murray State University - College of Business and Metropolitan State University of Denver

Abstract:

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19.

Institutional, Macroeconomic and Firm-Specific Determinants of Capital Structure: The African Evidence

Management Research Review, 2013, Volume 36, No. 10
Posted: 20 Oct 2011 Last Revised: 25 Dec 2012
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver

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capital structure, determinants, Africa

20.

Debt Maturity Choice of a Firm: Evidence from African Countries

Journal of Business and Policy Research, Volume 7, Issue No.2
Posted: 20 Oct 2011 Last Revised: 17 Dec 2012
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver

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debt maturity, determinants, Africa

21.

Rethinking the Antecedents of Capital Structure of JSE Listed Firms

Afro-Asian Journal of Finance and Accounting, Vol. 2, Issue No. 4, 2011
Posted: 19 Sep 2011 Last Revised: 24 Sep 2012
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver

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capital structure, exploratory factor analysis, antecedents, emerging economies, South Africa

22.

Determinants of Adjustment Speed of Capital Structure of a Firm: Evidence from Selected African Countries

Journal of Applied Accounting Research (Forthcoming)
Posted: 19 Sep 2011 Last Revised: 13 Feb 2013
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver

Abstract:

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adjustment speed, capital structure, Africa

23.

The Adjustment Speed of Debt Maturity Structures: Evidence from African Countries

The Investment Analysts Journal, Issue #78, Forthcoming
Posted: 19 Sep 2011 Last Revised: 24 Dec 2012
Tesfaye Taddese Lemma and Minga Negash
Towson University and Metropolitan State University of Denver

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adjustment speed, debt maturity structure, Africa

24.

Audit Hazard and Legal Regimes: Analysis of the Reform Issues in South Africa

Staff Working Paper Series, School of Accountancy, University of the Witwatersrand
Posted: 16 Jun 2008
Minga Negash
Metropolitan State University of Denver

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audit failure, auditor regulation, detection risk, South Africa

25.

Intangibles, Buy-Sell Spread and the Book to Market Ratio: Some Evidence from the Johannesburg Stock Exchange

Posted: 25 May 2008
Minga Negash
Metropolitan State University of Denver

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Intangibles, Innovation, Market Liquidity and Disclosure

26.

Rethinking the Reporting of Intangibles

SA Journal of Accounting Research, Vol. 17 No. 1, 2003
Posted: 25 May 2008
Minga Negash
Metropolitan State University of Denver

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Accounting for Intangibles, Knowledge Assets, Intellectual Capital, Goodwill, Valuation, Financial Reporting, AC 129 and South Africa

27.

Corporate Tax and Capital Structure: Some Evidence and Implications

Posted: 24 May 2008
Minga Negash
Metropolitan State University of Denver

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tax, capital structure, Johannesburg stock exchange

28.

Determinants of Ethical Perceptions: A Study of Future South African Chartered Accountants

Posted: 24 May 2008
Manuel de Freitas, sandra van Esh and Minga Negash
affiliation not provided to SSRN, affiliation not provided to SSRN and Metropolitan State University of Denver

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ethnical perceptions, South African accounting students, professional ethics

29.

Structural Changes and Dating of Stock Market Liberalization: Evidence from the JSE Securities Exchange South Africa

Posted: 24 May 2008
Daniel Makina and Minga Negash
affiliation not provided to SSRN and Metropolitan State University of Denver

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liberalization, Johannesburg stock exhange, structural breaks, dating of stock market liberalization

30.

Market Reaction to Earnings Management: Evidence from the Johannesburg Securities Exchange (JSE)

Posted: 23 May 2008
Elaine Carol Rabin and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver

Abstract:

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Earnings management, discretionary accruals, market reaction, Johannesburg Securities Exchange

31.

The Valuation Effects of Mergers and Acquisitions: Evidence from the JSE Securities Exchange South Africa

Posted: 23 May 2008
Tania Wimberely and Minga Negash
affiliation not provided to SSRN and Metropolitan State University of Denver

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mergers and acqusitions, long term effect, Johannesburg stock exchange

32.

Accountability, the APRM State and Traditional Polity: The Case of Ethiopia

Posted: 19 May 2008
Minga Negash
Metropolitan State University of Denver

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Agency, culture, accountability, African peer review mechanism, Ethiopia

33.

Corporate Debt Behavior in South Africa: Pecking Order or Target Adjustment?

Posted: 19 May 2008
Chia Chao Wu and Minga Negash
affiliation not provided to SSRN and Metropolitan State University of Denver

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capital structure, pecking order, target adjustement, Johanesburg stock exchange

34.

Agency and Bank Liberalization: The Case of Ethiopia

Posted: 15 May 2008
Minga Negash
Metropolitan State University of Denver

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bank, liberalization, Ethiopia

35.

Accounting for Human and Peoples' Rights in the Horn of Africa: A Scorecard Approach

Posted: 15 May 2008
Minga Negash
Metropolitan State University of Denver

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Accounting, human rights, Horn of Africa, balanced scorecard

36.

Earnings Management: Evidence from South Africa

Posted: 15 May 2008
Elaine Carol Rabin and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver

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earnings management, discretionary accruals, deferred tax, earnings discontinuity, Johannesburg securities exchange

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Value relevance, information liberalization, disclosure, IAS, IFRS, South Africa

38.

Public Sector Accountability, Nepad and Africa's Transition: A Scorecard Approach

Posted: 13 May 2008
Minga Negash
Metropolitan State University of Denver

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NEPAD, APRM, Accountability, Agency Theory, Balanced Scorecard

39.

An Empirical Examination of the Ohlson (1995) Model

Posted: 13 May 2008
Gary and Minga Negash
affiliation not provided to SSRN and Metropolitan State University of Denver

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Valuation, Accrual Accounting, Ohlson Model, JSE, South Africa

40.

Characteristics of Winners and Losers from Stock Market Liberalization: Evidence from the Johannesburg Securities Exchange

Posted: 12 May 2008
Daniel Makina and Minga Negash
University of South Africa and Metropolitan State University of Denver

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liberalization, firm characteristics, winners and losers, Johannesburg securities exchange