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Article
Publication date: 16 January 2024

Muhammad Jameel Hussain, Dongfang Nie and Adnan Ashraf

Foreign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this…

Abstract

Purpose

Foreign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this study is to explore the relationship between foreign directors from developed countries on Chinese listed firms and firms’ green commitment.

Design/methodology/approach

For the empirical analysis, first, this study applies ordinary least square regression and firm fixed model to explore the relationship between foreign directors and green commitment. For the endogeneity concerns, this study first added more control variable in the main model, then applied instrumental variable approach and propensity score matching technique.

Findings

This study predicts and finds that percentage of foreign directors from developed countries on Chinese listed firms’ board positively enhances the firms’ green commitment. Furthermore, this study also finds that the positive relationship between foreign directors and firms’ green commitment is more significant when firms are in a low competitive industry, have no financial constraints and are overseas-listed. This study’s findings are robust after controlling for endogeneity concerns.

Originality/value

This is new research on the impact of foreign directors on corporate green commitment.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 June 2019

M. Adnan Kabir and Ashraf Ahmed

The purpose of this paper is to investigate the factors that are significant in contributing to the per capita income growth of countries that are experiencing or have experienced…

Abstract

Purpose

The purpose of this paper is to investigate the factors that are significant in contributing to the per capita income growth of countries that are experiencing or have experienced the lower-middle and upper-middle income traps.

Design/methodology/approach

The study comprises 85 countries over the period 1960 to 2017 spanning across three income groups: lower-middle, upper-middle and high. A panel data structure was used to run a fixed effect and random effect estimation on three models of income groups. The Hausman specification test, which was used for further statistical fitness, confirmed the appropriateness of fixed effect over the random in explaining the estimation of factor variables.

Findings

The results show that unemployment is a pervasive problem that negatively affect countries at all income levels. Foreign direct investment and population of dependents are associated with economic progression of countries that have experienced or are experiencing the lower-middle income trap. Furthermore, rising income inequality and foreign aid assistance are detrimental to countries that have experienced or are experiencing the upper-middle income trap. Moreover, income inequality, disproportionate urban population and rising dependent population are damaging for high income countries that never experienced any of the middle-income traps. Conversely, openness to trade, inflation and exchange rate volatility had limited capacity in explaining growth dynamics.

Research limitations/implications

This study could not incorporate geopolitical, demographic, geographical and other such exogenous factors, which could have episodes of influences on the economic development of countries. These were outside the study's realm of quantitative analysis.

Originality/value

This paper contributes to existing literature by providing an empirical cross-sectional comparative analysis of countries belonging to different income groups. The prevailing literature lacks such a cross-tabulated presentation of factors affecting countries that avoided the middle income trap and those that could not.

Details

International Journal of Development Issues, vol. 18 no. 2
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 20 November 2017

Arham Adnan, Asad Ahmad and Mohammed Naved Khan

The purpose of this paper is to identify what lifestyles best explain and impact ecological behavior among young Indian consumers.

2836

Abstract

Purpose

The purpose of this paper is to identify what lifestyles best explain and impact ecological behavior among young Indian consumers.

Design/methodology/approach

This paper adapts the lifestyle scale developed by He et al. (2010) and the Actual Commitment scale to the Indian context to describe its impact on the young consumer’s ecological profile. The study is based on an extensive literature review. The data were obtained from a questionnaire handed out to a sample of 250 students. With the information obtained, and after the scale validation process, a structural equation analysis has been conducted.

Findings

Findings of the study highlight that environmental patterns and lifestyle factors are those that best characterize the ecological market segment. This group of young consumers is characterized by their self-identity and a feeling of uniqueness. They are people who always try to improve themselves and take actions which pose a new challenge for them. They are also characterized by having an ecological lifestyle, selecting and recycling products and taking part in events to protect the environment. This type of consumer is a present and future investment for firms that are committed to the environment.

Originality/value

The results of this study might interest consumer behavior researchers and those firms that care about the ecological consumers. Moreover, previous studies have not dealt with young consumers. Further research is needed including new psychographic variables.

Details

Young Consumers, vol. 18 no. 4
Type: Research Article
ISSN: 1747-3616

Keywords

Book part
Publication date: 22 August 2022

Muzammal Ahmad Khan

The COVID-19 pandemic is having an unprecedented impact on schools and schoolchildren across the globe. There is still a dearth of studies that investigate this recent phenomenon…

Abstract

The COVID-19 pandemic is having an unprecedented impact on schools and schoolchildren across the globe. There is still a dearth of studies that investigate this recent phenomenon in a developing country context, and this is true of Pakistan. Much of the population in Pakistan resides in rural settings and a lack of technology and of online provision of teaching for more than one year must have had huge negative impacts on students’ learning. The school dropout rate was already high in rural settings (Geven & Hasan, 2020) and, with school closures, this will likely have increased further, and cause some schoolchildren to lose interest in going back to school. However, no current data appear to exist to corroborate this. Due to the lack of available current quantitative and qualitative data, this study seeks to explore the impact of COVID-19 on schoolchildren’s education in Pakistan by examining recently published related studies. This study employs a literature review technique that gathers data to ascertain the potential overall impact on schoolchildren during the pandemic. The findings reveal that there remains a lack of detailed studies on this important topic and that urgent attention is needed from researchers to assess the scale of the impact. In addition, the review found that many children from rural communities had little to no school engagement due to technology poverty and their families being unable to support home-schooling, either due to family and/or work constraints or a lack of prior education and/or skills. Themes that emerged were that families, especially mothers, struggled to balance both caring and home-schooling duties, pupils from private schools had a better experience than those from public school backgrounds, and many of these reported that online provisions helped students develop new skills. This study may help to improve the understanding of the impact on the lost learning of schoolchildren during the pandemic by guiding practitioners as well as policymakers.

Details

Schoolchildren of the COVID-19 Pandemic: Impact and Opportunities
Type: Book
ISBN: 978-1-80262-742-8

Keywords

Open Access
Article
Publication date: 28 June 2022

A.T.M. Adnan

The purpose of this research is to investigate the short-term capital markets' reactions to the public announcement first local detection of novel corona virus (COVID 19) cases in…

2427

Abstract

Purpose

The purpose of this research is to investigate the short-term capital markets' reactions to the public announcement first local detection of novel corona virus (COVID 19) cases in 12 major Asian capital markets.

Design/methodology/approach

Using the constant mean return model and the market model, an event study methodology has been implied to determine the cumulative abnormal returns (CARs) of 10 pre and post-event trading days. The statistical significance of the data was assessed using both parametric and nonparametric test statistics.

Findings

First discovery of local COVID 19 cases had a substantial impact on all 12 Asian markets on the event day, as shown by statistically significant negative average abnormal return (AAR) and cumulative average abnormal return (CAAR). The single factor ANOVA result has also demonstrated that there is no variability among 12 regional markets in terms of short-term market responses. Furthermore, there is little evidence that these major Asian stock market indices differ significantly from the FTSE All-World Index which might suggest possible spillover impact and co-integration among the major Asian capital markets. The study further discovers that market capitalization and liquidity did not have any significant impact on market reaction to announcement.

Research limitations/implications

The study's contribution might have been compromised by the absence of socio-demographic, technical, financial and other significant policy factors from the analysis.

Practical implications

These findings will be considerably helpful in tackling this unprecedented epidemic issue for personal and institutional investors, industrial and economic experts, government and policymakers in assessing the market in special circumstances, diversifying risk and developing financial and monetary policy proposals.

Originality/value

This paper is the first to examine the effects of local COVID 19 detection announcement on major Asian capital markets. This study will add to the literature by investigating unusual market returns generated by infectious illness outbreaks and the overall market efficiency and investors' behavioral pattern of major Asian capital markets.

Details

Asian Journal of Accounting Research, vol. 8 no. 3
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 8 May 2024

Rakotoarisoa Maminirina Fenitra, Tengku Ezni Balqiah, Rifelly Dewi Astuti, Hendro Prabowo and Sri Rahayu Hijrah Hati

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and…

Abstract

Purpose

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and provides direction for future research to advance the field.

Design/methodology/approach

This paper reviewed papers from 2007 to 2023 using Scopus and WOS databases. The review used the Theories–Context–Characteristics–Methods (TCCM) framework and followed the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol.

Findings

The review summarises the methods, theory and approaches used in the topic and presents key findings and a proposed framework. It can guide future researchers in developing their models, making it a valuable starting point for future research. Despite the existence of SRL in halal food to the best of the authors’ knowledge, this work is the first review that proposes a model for halal food in consumer behaviour.

Originality/value

This review provides a twofold contribution. First, this review's theoretical contribution is advancing consumer behaviour literature on halal food. Second, this work's practical contribution is to enrich practitioners' understanding of the antecedents of consumer behaviour regarding halal food. This is the first review proposing a consumer behaviour model for Halal food. It makes a theoretical contribution to understanding consumer behaviour on Halal food and provides practical insights for practitioners.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 22 May 2020

Afzaal Ali, Mehkar Sherwani, Adnan Ali, Zeeshan Ali and Mariam Sherwani

This paper aims to apply the concept of traditional branding constructs, i.e. brand image, brand perceived quality, brand satisfaction, brand trust and brand loyalty to a less…

3244

Abstract

Purpose

This paper aims to apply the concept of traditional branding constructs, i.e. brand image, brand perceived quality, brand satisfaction, brand trust and brand loyalty to a less explored field of halal brand products – halal brand image, halal brand perceived quality, halal brand satisfaction, halal brand trust and halal brand loyalty. Second, the present research is an effort to empirically validate the interrelationships among branding constructs such as brand image, brand perceived quality, brand satisfaction, brand trust and brand loyalty in a holistic framework to confirm whether these branding constructs also work for the halal brand in the same way to gauge Chinese Muslims consumers’ purchasing intentions.

Design/methodology/approach

This research used cross-sectional data from 481 Chinese Muslim students at 9 universities located in 3 cities of China through face-to-face and online survey methods. Data were collected from the consumers of halal milk brand. A theoretical model with the hypothesized relationships was tested with the help of the structural equation modelling procedure.

Findings

The results suggest that halal brand image has a significant and positive influence on the halal brand perceived quality, halal brand satisfaction, halal brand trust and halal brand loyalty. Similarly, the halal brand perceived quality, halal brand satisfaction, halal brand trust and halal brand loyalty significantly influence consumer halal brand purchase intention.

Research limitations/implications

This study is conducted in the halal food sector of China and specific religious and migration contexts. Further investigations of the halal food purchasing behaviour of local Muslims, as well as international Muslim students in those Western countries which are famous destinations for international students for education, could yield varying results.

Practical implications

The outcomes achieved are helpful for commerce and government organizations for policy development to better meet the burgeoning demand for halal products by Chinese Muslims. These are also very helpful for producers and exporters who intend to penetrate the halal market in non-Muslim-dominant countries such as China.

Originality/value

Studies on understanding Muslim consumers’ purchasing behaviours in non-Muslim countries are limited. Given the fact, numbers of Muslims seem a smaller amount of China’s total population, but their total numbers are large compared with total numbers in many Muslim countries. Therefore, understanding their purchasing behaviours for halal products and influential determinants concerning such purchasing behaviours adds to the literature and helps the industry to better serve and capitalise on the growing market.

Details

Journal of Islamic Marketing, vol. 12 no. 7
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 31 January 2020

Syed Jamal Shah, Syed Asad Ali Shah, Rizwan Ullah and Adnan Muhammad Shah

With a foundation in the conservation of resource theory, this paper aims to examine the validity of a conceptual model that explains the mechanism connecting perceived threat of…

Abstract

Purpose

With a foundation in the conservation of resource theory, this paper aims to examine the validity of a conceptual model that explains the mechanism connecting perceived threat of terrorism to production deviance. The link between perceived threat of terrorism and production deviance was examined via emotional exhaustion. Notably, the study evaluated whether the relationship between perceived threat of terrorism and production deviance is mediated by emotional exhaustion and moderated by levels of emotional intelligence.

Design/methodology/approach

The study is cross-sectional in nature and data were collected from 432 pharmaceutical sales representatives who operate outdoors in the high-risk region. Two-step approach consisting confirmatory factor analysis and structural equation modeling was used for analysis. To examine conditional direct and indirect effects, the authors used model 8 in PROCESS.

Findings

Results were consistent with prediction made from the conceptual model in that emotional exhaustion partially mediated the relationship between perceived threat of terrorism and production deviance. This was particularly the case when emotional intelligence was low, but not when high. Likewise, perceived threat of terrorism exerted a direct effect on production deviance when emotional intelligence was low, but not when high.

Originality/value

The study is the first to examine the relationship between perceived threat of terrorism and production deviance. Moreover, no study to date has examined the mediating role of emotional exhaustion between perceived threat of terrorism and production deviance. Finally, up till now, it is unknown that emotional intelligence moderates the relationship of perceived threat of terrorism with emotional exhaustion and production deviance.

Details

International Journal of Conflict Management, vol. 31 no. 5
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 10 June 2022

Muneer M. Alshater, M. Kabir Hassan, Adel Sarea and Hussein Mohammad Samhan

This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions.

Abstract

Purpose

This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions.

Design/methodology/approach

This study adopts a mixed review approach combining the bibliometric method with content analysis. Consulting Scopus database, the authors collect 195 documents (articles and reviews) relative to the Islamic accounting field from 1982 to 2020. VOSviewer, RStudio (biblioshiny) and Excel analysed the data.

Findings

The study revealed the influential scientific actors in the Islamic accounting field, categorising the intellectual structure into seven streams: accounting for Waqf, accounting for Zakat, Shariah auditing, corporate Shariah governance and screening, accounting for different modes of Islamic financing, education and ethics. The study further provides future research directions for researchers.

Social implications

The findings highlight the efforts of academicians, researchers and practitioners in this emerging field. This effort provides awareness to different stakeholders on Islamic accounting, which will lead to better stewardship, accountability and information-based decision in line with Islamic economic principles.

Originality/value

This study is among the first Islamic accounting bibliometric papers that would help researchers stand on a firm basis concerning the development of the literature in this scientific domain.

Details

Journal of Islamic Accounting and Business Research, vol. 13 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

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