An aerial view of Bay Campus, with the sea stretching into the horizon.

Professor Tunyi Tunyi Abongeh

Professor in Accounting and Finance, Accounting and Finance

tunyi.abongeh@swansea.ac.uk

Available For Postgraduate Supervision

Research Links

https://orcid.org/0000-0002-5761-931X

ResearchGate

Google Scholar

About

Tunyi is a Professor in Accounting and Finance at the School of Management. He holds a BSc in Accounting, a Master of Finance (MFin) with distinction (University of Glasgow) and a PhD in Finance and Accounting (University of Glasgow). He is a Senior Fellow of the Higher Education Academy (SFHEA). Before joining Swansea University, Tunyi held various research, teaching and leadership roles at the University of Glasgow, Liverpool Hope University and the University of Sheffield.

Tunyi’s research explores contemporary issues at the intersection of accounting, finance and management. His work is published in world-leading and internationally-excellent academic journal outlets including: the Journal of Corporate Finance; European Accounting Review; Accounting, Auditing and Accountability Journal; Journal of Business Finance and Accounting; International Business Review and Journal of Business Research, amongst several others. He is an adhoc reviewer and editorial board member for different leading journals, as well as an external examiner at different institutions.

Tunyi has supervised several PhDs to completion and has externally examined PhDs at different UK institutions. He welcomes proposals from potential PhD students with innovative and ambitious projects.

Areas Of Expertise

Mergers and acquisitions
Market-based accounting
Corporate finance
Earnings management
Corporate governance and boards
Financial reporting
Sustainability, ESG, Climate change
Finance and accounting in emerging economies

Publications

Research Highlights

Tunyi Abongeh, T., Areneke, G., Hussain, T., & Agyemang, J. (2024). From performance to horizon: managements’ horizon and firms’ investment efficiency. Review of Accounting and Finance, 0
https://doi.org/10.1108/raf-11-2022-0319, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65725
Tunyi Abongeh, T. (2021). Revisiting acquirer returns: Evidence from unanticipated deals. Journal of Corporate Finance, 66(3), 101789-261.
https://doi.org/10.1016/j.jcorpfin.2020.101789, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65020
http://dx.doi.org/10.1016/j.jcorpfin.2020.101789
Tunyi Abongeh, T., Yang, J., Agyei-Boapeah, H., & Machokoto, M. (2024). Takeover Vulnerability and Pre-Emptive Earnings Management. European Accounting Review, 33(2), 677-711.
https://doi.org/10.1080/09638180.2022.2116064, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65018
Tunyi Abongeh, T., Areneke, G., Tob-Ogu, A., & Khalid, S. (2023). Doing more with more: Women on the board and firm employment. Journal of Business Research, 154, 113385
https://doi.org/10.1016/j.jbusres.2022.113385, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65101
http://dx.doi.org/10.1016/j.jbusres.2022.113385
Agyemang, J., Jayasinghe, K., Adhikari, P., Tunyi Abongeh, T., & Carmel, S. (2021). Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana. Accounting, Auditing and Accountability Journal, 34(2), 421-450.
https://doi.org/10.1108/aaaj-03-2019-3911, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65105
http://dx.doi.org/10.1108/aaaj-03-2019-3911

All Research

Journal Articles

Tunyi Abongeh, T., Yang, J., Agyei-Boapeah, H., & Machokoto, M. (2024). Takeover Vulnerability and Pre-Emptive Earnings Management. European Accounting Review, 33(2), 677-711.
https://doi.org/10.1080/09638180.2022.2116064, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65018
Tunyi Abongeh, T., Areneke, G., Hussain, T., & Agyemang, J. (2024). From performance to horizon: managements’ horizon and firms’ investment efficiency. Review of Accounting and Finance, 0
https://doi.org/10.1108/raf-11-2022-0319, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65725
Hussain, T., Tunyi Abongeh, T., & Agyemang, J. (2023). Corporate governance transfers: the case of mergers and acquisitions. International Journal of Disclosure and Governance, 0
https://doi.org/10.1057/s41310-023-00217-0, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65367
Areneke, G., Adegbite, E., Tunyi Abongeh, T., & Hussain, T. (2023). Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts. Journal of Business Research, 164, 114028
https://doi.org/10.1016/j.jbusres.2023.114028, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65106
http://dx.doi.org/10.1016/j.jbusres.2023.114028
Tunyi Abongeh, T., Areneke, G., Tob-Ogu, A., & Khalid, S. (2023). Doing more with more: Women on the board and firm employment. Journal of Business Research, 154, 113385
https://doi.org/10.1016/j.jbusres.2022.113385, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65101
http://dx.doi.org/10.1016/j.jbusres.2022.113385
Areneke, G., Adegbite, E., & Tunyi Abongeh, T. (2022). Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors. International Business Review, 31(5), 101978
https://doi.org/10.1016/j.ibusrev.2022.101978, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65102
http://dx.doi.org/10.1016/j.ibusrev.2022.101978
Areneke, G. & Tunyi Abongeh, T. (2022). Chairperson and CEO foreignness and CG quality of emerging markets MNCs: Moderating role of international board interlocks. International Journal of Finance and Economics, 27(3), 3071-3092.
https://doi.org/10.1002/ijfe.2313, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65110
http://dx.doi.org/10.1002/ijfe.2313
Hussain, T., Tunyi Abongeh, T., Sufyan, M., & Shahab, Y. (2022). Powerful bidders and value creation in M&As. International Review of Financial Analysis, 81, 102076
https://doi.org/10.1016/j.irfa.2022.102076, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65103
http://dx.doi.org/10.1016/j.irfa.2022.102076
Tunyi Abongeh, T. (2022). What determines takeover likelihood? A review and propositions for future research. Corporate Board: role, duties and composition, 18(1), 36-46.
https://doi.org/10.22495/cbv18i1art3, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65113
http://dx.doi.org/10.22495/cbv18i1art3
Tunyi Abongeh, T. & Machokoto, M. (2021). The impact of weather-induced moods on M&A performance. Economics Letters, 207, 110011
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65104
http://dx.doi.org/10.1016/j.econlet.2021.110011
Tunyi Abongeh, T. (2021). Fifty years of research on takeover target prediction: a historical perspective. Qualitative Research in Financial Markets, 13(4), 482-502.
https://doi.org/10.1108/qrfm-08-2020-0169, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65114
http://dx.doi.org/10.1108/qrfm-08-2020-0169
Agyemang, J., Jayasinghe, K., Adhikari, P., Tunyi Abongeh, T., & Carmel, S. (2021). Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana. Accounting, Auditing and Accountability Journal, 34(2), 421-450.
https://doi.org/10.1108/aaaj-03-2019-3911, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65105
http://dx.doi.org/10.1108/aaaj-03-2019-3911
Tunyi Abongeh, T. (2021). Revisiting acquirer returns: Evidence from unanticipated deals. Journal of Corporate Finance, 66(3), 101789-261.
https://doi.org/10.1016/j.jcorpfin.2020.101789, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65020
http://dx.doi.org/10.1016/j.jcorpfin.2020.101789
Agyei-Boapeah, H., Machokoto, M., Amankwah-Amoah, J., Tunyi Abongeh, T., & Fosu, S. (2020). IFRS adoption and firm value: African evidence. Accounting Forum, 44(3), 238-261.
https://doi.org/10.1080/01559982.2020.1766755, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65109
http://dx.doi.org/10.1080/01559982.2020.1766755
Tunyi Abongeh, T., Ehalaiye, D., Gyapong, E., & Ntim, C. (2020). The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. The International Journal of Accounting, 55(02), 2050008
https://doi.org/10.1142/s1094406020500080, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65111
http://dx.doi.org/10.1142/s1094406020500080
Tunyi Abongeh, T., Agyei-Boapeah, H., Areneke, G., & Agyemang, J. (2019). Internal capabilities, national governance and performance in African firms. Research in International Business and Finance, 50, 18-37.
https://doi.org/10.1016/j.ribaf.2019.04.009, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65115
http://dx.doi.org/10.1016/j.ribaf.2019.04.009
Tunyi Abongeh, T. (2019). Firm size, market conditions and takeover likelihood. Review of Accounting and Finance, 18(3), 483-507.
https://doi.org/10.1108/raf-07-2018-0145, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65116
http://dx.doi.org/10.1108/raf-07-2018-0145
Agyei-Boapeah, H., Wang, Y., Tunyi Abongeh, T., Machokoto, M., & Zhang, F. (2019). Intangible investments and voluntary delisting: Mass exodus of Chinese firms from US stock exchanges. International Journal of Accounting & Information Management, 27(2), 224-243.
https://doi.org/10.1108/ijaim-12-2017-0146, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65117
http://dx.doi.org/10.1108/ijaim-12-2017-0146
Tunyi Abongeh, T., Ntim, C., & Danbolt, J. (2019). Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood. International Review of Financial Analysis, 62, 1-20.
https://doi.org/10.1016/j.irfa.2019.01.004, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65108
http://dx.doi.org/10.1016/j.irfa.2019.01.004
Tunyi Abongeh, T. & Ntim, C. (2016). Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22(2), 147-167.
https://doi.org/10.1016/j.intman.2016.01.005, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65019
http://dx.doi.org/10.1016/j.intman.2016.01.005
Danbolt, J., Siganos, A., & Tunyi Abongeh, T. (2016). Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies. Journal of Business Finance & Accounting, 43(1-2), 66-97.
https://doi.org/10.1111/jbfa.12179, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65107
http://dx.doi.org/10.1111/jbfa.12179
Tunyi Abongeh, T., Hussain, T., & Areneke, G. (n.d.) Deglobalization and the value of geographic diversification: evidence from Brexit. International Journal of Managerial Finance
https://doi.org/10.1108/ijmf-12-2022-0564, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa65112
http://dx.doi.org/10.1108/ijmf-12-2022-0564

Supervision

Corporate Governance, Green Finance/Investment, Corporate Performance (current)

PhD

Other supervisor: Dr Mohamed Elmagrhi

Taught Modules

MN-1021 Accounting for Economics

To introduce students to the fundamentals of financial and management accounting. Accounting is of critical importance in support of all business activities so this course is designed to introduce the basic concepts on which accounting is based, providing students with a toolkit that enables a better understanding of the performance of businesses and the decisions and problems they face.
MN-MBA03 Understanding Finance

Financial performance alone is not enough to determine how a company will develop in the long run, hence non-financial information, including sustainability information, should enable businesses to achieve their sustainability objectives by identifying areas for improvement and enhancing internal decision-making processes. Integrating sustainable business practices and building resilience into business models means organisations should be able to link accountability to external stakeholders with good governance. Decisions about investments and capital expenditure should encapsulate environmental, social and governance criteria bringing benefits to both the investor and society at large. This module is designed to provide students with an understanding of the range of financial decisions made by organisations and to equip students for their role in supporting the financial manager in this wide-ranging decision-making process.