Minga Negash

Professor of Accounting

Accounting

Bio

For several years Minga Negash has been teaching a variety of undergraduate and postgraduate courses, and supervised/examined PhD thesis projects. His intellectual contributions were published in accredited journals. He is in the editorial boards of academic journals. He is the recipient of the Southern African Accounting Association’s "Life Time Achievement and Honorary Membership award", "outstanding contribution to research award", the Emerald Literati Network’s "highly commended award" and the College of Business Dean’s Awards for Excellence in Scholarship (2013-2014) and for Service (2019-2020). He is a graduate of Addis Ababa University, the Catholic University of Leuven, and the Free University of Brussels. All the degrees were obtained with distinction (cum laude).

Degree

Other in Accounting

Free University of Brussels

MBA

Catholic University of Leuven, an AACSB accredited program

BA in Accounting

Addis Ababa University

Other in Accounting

Commercial School (College of Commerce)

Other in

Haile Selassie I Secondary School

Published Works

Negash, M. . Climate change related risks and the financial statements of small businesses . Small Business Institute Journal, (Special Issue). https://app.scholasticahq.com/submissions/sbij/new.
Negash, M. (2025). Standardization of Climate-Related Risk Disclosures: Implications for Emerging Markets and South Africa . Southern African Accounting Association (SAAA)-International Association for Accounting Education and Research (IAAER) , https://saaa.org.za/y/25/conf/SAAA_2025_Conference_booklet_FINAL.pdf
, M. . Standardization of Climate-Related Risk Disclosures in the United States: A rejoinder. (pp 18). Not sure for the moment, but it is one of the big publishers.
Negash, M. (2025). Standardization of climate-related risk disclosures on financial statements: Exploring the implications for SMMEs. Small Business Institute, https://cdn.wildapricot.com/56454/resources/2025%20SBI%20Conference%20Program%20Final%20r4%20040425%200930.pdf?version=1743776887000&Policy=eyJTdGF0ZW1lbnQiOiBbeyJSZXNvdXJjZSI6Imh0dHBzOi8vY2RuLndpbGRhcHJpY290LmNvbS81NjQ1NC9yZXNvdXJjZXMvMjAyNSUyMFNCSSUyMENvbmZlcmVuY2UlMjBQcm9ncmFtJTIwRmluYWwlMjByNCUyMDA0MDQyNSUyMDA5MzAucGRmP3ZlcnNpb249MTc0Mzc3Njg4NzAwMCIsIkNvbmRpdGlvbiI6eyJEYXRlTGVzc1RoYW4iOnsiQVdTOkVwb2NoVGltZSI6MTc0NDY1MjM1N30sIklwQWRkcmVzcyI6eyJBV1M6U291cmNlSXAiOiIwLjAuMC4wLzAifX19XX0_&Signature=Kn6Oa5El4XzqASlcr5vI9J485ji~853SJ-6d5JuD0V3fTeI6Gz3QiJR461Qo2~MQ80YvaPC6Y5oW70bwX7NXEOa3SkT-LbnbijqACyI9JGG9yDpCBFEhi62cSbwBin7rEG504hgP9HD6xaNnZHgRECPT-9x2fNz8ls1KykFzqdLnllr9MclZcRvcqK~Os1l6oQuXJpK-VmGGxy5Xq262HF-efLnAzO~7FF4w6bzlSbP85ky3aztjsM39nAZsVG61GM7ZYYostHrTbthvpFBOmI8jGXr6-mFHTutKSPmvima05t8YCJthKdf6askU~wWgZQf5~xadxZ5z7fOEIfJWVg__&Key-Pair-Id=K27MGQSHTHAGGF
, M., Lulseged, Ayalew., Maroun, Warren., Zeleke, Yohannes. (2025). Extinction and the accounting and reporting of cultural heritage: An exploratory study. [Manuscript submitted for publication]. Accounting Forumhttps://www.tandfonline.com/journals/racc20.
Negash, M. . Not applicable. National Research Foundation of South Africa,
Negash, M., Lulseged, A., Maroun, W., Zeleke, Y. (2024, August). Extinction and the accounting and reporting of cultural heritage: An exploratory study. American Accounting Association Annual Meeting Washington DC
Negash, M., Lemma, T., Lulseged, A., Maroun, W. (2024). Sustainability assurance and corporate environmental accountability. Business Strategy and the Environment, 33(4), Pages 3167-3183. https://doi.org/10.1002/bse.3643.
, M., , S. (2023). Rethinking accountability in developing countries: An institutional pillars perspective . Management Research Review, 2. https://doi.org/DOI 10.1108/MRR-12-2022-0892.
, M. (2023). How much autonomy will Addis Ababa University really have?. University World News, https://www.universityworldnews.com/post.php?story=20230910210809267
Holt, D. A., Negash, M., Giordano, J. (2023, August). Assessing Student Competency with the Statement of Cash Flows: Using IFRS and U.S. GAAP to Identify Teaching Challenges and Opportunities. American Accounting Association.
Negash, M., , S. (2023, June). Rethinking Accountability in Developing Countries: An Institutional Pillars Perspective.. American Accounting Association.
Negash, M., Lulseged, A., Zeleke, Y. (2022). Extinction and the accounting for heritage assets in developing countries An exploratory study . American Accounting Association , https://aaahq.org/meetings/2022/Annual-Meeting/program/EIR
Negash, M. (2021). Scholars’ call for action: A simplistic path for a complex problem?. University World News, https://www.universityworldnews.com/post.php?story=20210906062700620
, S., , M. (2021). An Agenda to Reform Party Affiliated Companies in Ethiopia. Capital Ethiopia, https://www.capitalethiopia.com/opinion/an-agenda-to-reform-party-affiliated-companies-in-ethiopia-seid-hassan-and-minga-negash/
Negash, M., Holt, D. A., Giordano, J. (2020, August). Presentation and disclosure issues within US GAAP and IFRS Statements of Cash flows: implications for teaching and assessing student competence. American Accounting Association, CTLA Conference, August 2020.
Negash, M., Lemma, T. (2020). Institutional pressures and the accounting and reporting of environmental liabilities. Business Strategy and the Environment, 29(5), 35. https://doi.org/10.1002/bse.2480.
Lemma, T. T., Lulseged, A., Mlilo , M., Negash, M. (2020). Political stability, political rights and earnings management: some international evidence. Accounting Research Journal, 33(1), 57-74. https://doi.org/10.1108/ARJ-11-2017-0182.
Negash, M., Lemma, T. T., Samkin, G. (2019). Factors impacting accounting research productivity in developing countries: An exploratory study. British Accounting Review, 51(2), 170-192. https://doi.org/10.1016/j.bar.2018.09.003.
Negash, M., Hassan, S., Girma Moges, A., Kebede, E. (2018). Rethinking the Ethiopian Privatization. https://www.pambazuka.org/economics/rethinking-ethiopian-privatisation, https://www.pambazuka.org/economics/rethinking-ethiopian-privatisation
Lemma, T. T., Negash, M., Mlilo, M., Lulseged, A. (2018). Institutional Ownership, product market competition and earnings management: Some evidence from international data. Journal of Business Research, 90(September ), 151-163. https://doi.org/10.1016/j.jbusres.2018.04.035.
Negash, M., Holt, D. A., Hathorn, J. (2017). The changing IFRS debate in the United States: a rejoinder . Journal of Accounting & Organizational Change, 33(1), 66-84. https://doi.org/10.1108/JAOC-02-2015-0020.
Lemma, T., Negash, M. (2016). Corporate ownership patterns in developing countries. Corporate Ownership and Control Journal, 13(2), 101-112. http://www.virtusinterpress.org/-Corporate-Ownership-and-Control-.html.
Negash, M., Hassan, S., Muchie, M., Moges, G. A. (2015). Perspectives on the Declaration of Principles regarding the Grand Ethiopian Renaissance Dam. The Thinker South Africa, http://www.thethinker.co.za/resources/65%20the%20thinker.pdf
Hassan, S., Negash, M., Lemma, T., Girma, A. (2014). Is Ethiopia's sovereign bond sustainable?. Pambazuka.net, http://www.pambazuka.net/images/topbar_en.gif
Negash, M. (2014). Misplaced opposition to the Ethiopian renaissance dam. Sudan Tribune, http://www.sudantribune.com/spip.php?article50822
Lemma, T., Negash, M. (2014). Determinants of the adjustment speed of capital structure: Evidence from developing countries. Journal of Applied Accounting Research, 15(1), 64-99. http://dx.doi.org/10.1108/JAAR-03-2012-0023.
Rabin, E., Negash, M. . Market reaction to earnings management: evidence from the Johannesburg Stock Exchange. Meditarihttp://cms.mngt.waikato.ac.nz/departments/accounting/MeditariConference/ConferencePapers.aspx.
Lemma, T., Negash, M. (2013). The adjustment speed of debt maturity structures: Evidence from African countries. Investment Analysts Journal, 42(78), 27-44. https://doi.org/DOI:10.1080/10293523.2013.11082560.
Lemma, T., Negash, M. (2013). Institutional, Macroeconomic and Firm-Specific Determinants of Capital Structure: The African Evidence . Management Research Review, 36(10), 1081-1122. http://dx.doi.org/10.1108/MRR-09-2012-0201.
Lemma, T., Negash, M. . Corporate ownership structure in Africa: the role of firm, industry and country characteristics. Global Business and Economic Reviewhttp://www.inderscience.com/jhome.php?jcode=gber#ranking.
Negash, M. (2013). Corporate governance and ownership structure: the case of Ethiopia. Ethiopian Journal for Research and Innovation Foresight, 5(1), 33-50. http://www.nesglobal.org/eejrif4/index.php?journal=admin.
Negash, M. (2012). Graduate competency, teaching effectiveness and faculty performance evaluation: An international perspective. Romanian Journal of Multidimensional Education, 4(3). http://revistaromaneasca.ro/category/romanian-journal-for-multidimensional-education-volume-4-yssue-3-december-year-2012/page/2/.
Lemma, T., Negash, M. (2012). Determinants of debt maturity choice of a firm, Evidence from selected African countries. Journal of Business and Policy Research, 7(2), 32. http://www.jbprpapers.com/page/2012/july.
Negash, M. (2012). IFRS and Environmental Accounting. Management Research Review, 35(7), 577-601. http://dx.doi.org/10.1108/01409171211238811.
Rabin, E., Negash, M. . Detecting earnings management using kernel density estimation:Evidence from the Johannesburg Securities Exchange. American Accounting Association, August 2012, http://aaahq.org/AM2012/abstract.cfm?submissionID=735
Lemma, T. T., Negash, M. (2011). Rethinking the antecedents of capital structure of JSE listed firms. Afro-Asian Journal of Finance and Accounting, 2(4), 299-339. https://doi.org/DOI: 10.1504/AAJFA.2011.043867.
Negash, M. (2011). Rethinking accountability and corporate reporting in South Africa. Focus, Helen Suzman Foundation, www.hsf.org.za/resource-centre/focus-chapters/focus.../MNegash
Negash, M. (2011). Resource allocation challenges in South African universities: A management accounting perspective. International Journal of Critical Accounting, 3(2/3), 265-292. https://doi.org/DOI: 10.1504/IJCA.2011.039755.
Negash, M. (2009). The effects of IFRS adoption: A review of the early empirical evidence . South African Journal of Accounting Research, 23(1), 141-154. www.sajar.co.za.
Negash, M. (2009). Rethinking corporate governance in Ethiopia. ,
Rabin, E., Negash, M. . Market reaction to earnings management: Evidence from Johannesburg Stock Exchange. Southern African Accounting Association, 2009,
Negash, M. (2009). Ethiopian Diaspora Investment Potential and EEPCO's First Millennium Bond. , www.ssrn.com
Negash, M. (2008). Africa and the Global Financial Crisis: A Financial Integration Perspective. , www.ethiomedia.com
Negash, M. (2008). Agency and Bank liberalization: the case of Ethiopia. African Finance Journal, 10(2), 29-42. http://www.africagrowth.com/.
Negash, M. . Intangibles, Buy-Sell Spread and the Book to Market Ratio: Some Evidence from the Johannesburg Stock Exchange.
Negash, M. (2008). Constitution and Separations of Powers: A Preview of Ethiopia's 2010 Election. , www.ssrn.com
Negash, M. (2008). Enhancing the financing of water and sanitation services in South Africa. , www.ssrn.com
Negash, M. (2008). Liberalization and the Value Relevance of Accrual Accounting Information, Evidence from Johannesburg Securities Exchange. Afro Asian Journal of Finance and Accounting Research, 1(1), 81-104. www.inderscience.com/jhome.php?jcode=aajfa.
Makina, D., Negash, M. (2007). The winners and losers from Stock Market Liberalization, Evidence from Johannesburg Stock Exchange. Journal of Accounting and Finance Research, 13 October 2005 (No 4), 145 – 167. https://www.academia.edu/es/50135975/Characteristics_of_Winners_and_Losers_from_Stock_Market_Liberalization_Evidence_from_the_Johannesburg_Securities_Exchange.
Negash, M. (2007). The New Ethiopian Millennium: Kosher, Haraam, Renaissance or Just a Feel Good Time?. , www.tigraionline.com
Negash, M. (2007). Accountability, the APRM State and Traditional Polity: The Case of Ethiopia. Development Research Series, (139), 27. www.aalborg.de.
Swartz, G., Negash, M. (2006). An Empirical Evaluation of the Ohlson (1995) Model in South Africa. SA Journal of Accounting Research, 20(1), 67-82. https://doi.org/10.1080/10291954.2006.11435122 .
Negash, M. (2006). Audit Hazard and Legal Regimes: Analysis of the Reform Issues in South Africa.
Negash, M. (2006). African Development: Dead ends and new Beginnings, A Commentary on Prime Minister Meles Zenawi's Incomplete Monograph. Adis Neger, www.ethiomedia.com
Negash, M. (2006). Ethiopia's post election crisis: Institutional Failure and the Role of Mediation. , www.ethiomedia.com
Makina, D., Negash, M. (2005). Structural Changes and the Dating of Stock Market Liberalization: Evidence from the JSE Securities Exchange south Africa. Studies in Economics and Econometrics, 29(2). .
Negash, M., van Esh, S. (2005). Implementation Guidance for the New International (Audit) Quality Control Standards.. , www.irba.co.za
Negash, M. (2005). Public Sector Accountability, NEPAD and Africa's Transition: A Score Card Approach. Journal of Accountability and Auditing Research, 6 .
Negash, M. (2005, September). The value relevance of accounting numbers and stock market liberalization: preliminary results from JSE securities exchange. International Research conference for accounting educators.
Wiberly, T., Negash, M. (2004). The Valuation Effects of Mergers and Acquisitions': Evidence from the JSE Securities Exchange. Investment Analysts Journal, 591-40. .
Negash, M. (2003). Rethinking the Reporting of Intangibles. SA Journal of Accounting Research, 17(1), 23-40. https://doi.org/10.1080/10291954.2003.11435104 .
Negash, M., Faculty members, S. . Background research for the Accounting Professions Bill. National Treasury of South Africa,
Negash, M. (2002). Corporate Tax And Capital Structure: Evidence and Implications. Investment Analysts Journal, 567-27. .
Negash, M., Wu, C. C. (2002). Corporate Debt Behavior in South Africa: Pecking Order or Target Adjustment? . Proceedings of the Biennial International Conference of the Southern African Accounting Association, University of Port Elizabeth,
De Freitus, M., Negash, M., Van Esch, S. . The Ethical Sensitivities of Future Chartered Accountants: A South African Evidence. ,
Negash, M. (2001). Debt, Tax Shield and Bankruptcy Costs: Some Evidence from the Johannesburg Stock Exchange. Investment Analysis Journal, 543-44. .
Negash, M. (2001). Uncertainty, Cost of Capital and Financial Disclosure: A Review of the Theory and Some Evidence. SA Journal of Accounting Research, 15(2), 49-76. https://doi.org/10.1080/10291954.2001.11435097.
Negash, M. (2000). Public Enterprises and Ethnicity: Some Introductory Comments, Landent. ,
Negash, M., MacKinnon, S. (1998). Analyzing the Economic Implications of Ergonomic Interventions: Some Conceptual and Policy Issues. Ergonomics SA, 10(1). .
Negash, M., MacKinnon, S. (1998). The Relation between Ergonomics and Company Profits: Perceptions of Selected South African Managers. Proceedings of the 13th Triennial Congress of the International Ergonomics Association,
Negash, M. (1998). The Dual Faces of Ethnic Nationalism. Ethiopian Register,
Negash, M. . Demographic Factors, Accounting Grades and Mathematical Skills: Evidence from a South African University.
Negash, M. (1996). Ethiopian Writing Systems, An annotated translation of "Professor Baye Yimam's work. , ssgdoc.bibliothek-uni-halle.de/lib/ssgfi/infodata/002043.html
Negash, M. (1996). The New South African Cash Flow Statement: Some Comments. Proceedings of the Biennial Congress of The Southern African Accounting Association,
Negash, M. (1995). Regulation versus the Market for the Production of Accounting Information: A Review of the Theory in the Context of Sub-Saharan Economics. Ethiopian Journal of Economics, 4(2), 31. .
Negash, M. (1995). The Relation between Extent of Disclosure and Risk: A Further Counter Evidence, Meditari. Mediatri Accountancy Research (journal renamed)http://www.emeraldinsight.com/products/journals/journals.htm?id=MEDAR.
Negash, M. (1995). On the association between market, perceived and accounting risk measures: some counter evidence. Studies in Economics and Econometrics, 19(1), 87-109. https://journals.co.za/content/journal/bersee.
Negash, M. (1994). Problems and Options in African Privatisation Programmes: A Case Study, Michigan State University. The Red Sea Press.

Research Interests

Sustainability accounting and reporting, IFRS, earnings management, capital market effects of accounting information, corporate debt sustainability and capital structure, intangibles, emerging markets, corporate governance, and public interest accounting.

Teaching Interests

Management accounting, advanced financial statement analysis, international accounting, theory of finance, sustainability reporting, and assurance., My teaching philosophy is to enable the student to rationalize in a supposedly rational world.

Additional Information

https://scholar.google.com/citations?user=B70tl94AAAAJ