Search results

1 – 10 of 17
Article
Publication date: 24 January 2024

Rizwan Firdos, Mohammad Subhan, Babu Bakhsh Mansuri and Majed Alharthi

This paper aims to unravel the impact of post-pandemic COVID-19 on foreign direct investment (FDI) and its determinants in the South Asian Association for Regional Cooperation…

Abstract

Purpose

This paper aims to unravel the impact of post-pandemic COVID-19 on foreign direct investment (FDI) and its determinants in the South Asian Association for Regional Cooperation (SAARC) Countries.

Design/methodology/approach

The study utilized four macroeconomic variables includes growth domestic product growth rate (GDPG), inflation rate (IR), exchange rate (ER), and unemployment rate (UR) to assess their impact on post-pandemic FDI, along with two variables control of corruption (CC) and political stability (PS) to measure the influence of good governance. Random effects, fixed effects, cluster random effects, cluster fixed effects and generalized method of moments (GMM) models were applied to a balanced panel dataset comprising eight SAARC countries over the period 2010–2021. To identify the random trend component in each variable, three renowned unit root tests (Levin, Lin and Chu LLC, Im-Pesaran-Shin IPS and Augmented Dickey-Fuller ADF) were used, and co-integration associations between variables were verified through the Pedroni and Kao approaches. Data analysis was performed using STATA 17 software.

Findings

The major findings revealed that the variables have an order of integration at the first difference I (1). Nonetheless, this situation suggests the possibility of a long-term link between the series. And the main results of the findings show that the coefficients of GDPG, CC and PS are positive and significant in the long run, showing that these variables boosted FDI inflows in the SAARC region as they are significantly positively linked to FDI inflows. Similarly, the coefficients of UR, IR, ER and COVID-19 are negative and significant.

Practical implications

By identifying the specific impacts of the post-pandemic FDI and its determinants, governments and policymakers can formulate targeted policies and measures to mitigate the adverse effects and enhance investment attractiveness. Additionally, investors can gain a deeper understanding of the risk factors and adapt their strategies accordingly, ensuring resilience and sustainable growth. Finally, this paper adds value to the literature on the post-pandemic impact on FDI inflows in the SAARC region.

Originality/value

This paper is the first attempt to trace the impact of COVID-19 on Foreign Direct Investment and its determinants in the SAARC Countries. Most of the previous studies were analytical in nature and, if empirical, excluded some countries due to the unviability of the data set. This study includes all the SAARC member countries, and all variables' data are completely available. There is still a lack of empirical studies related to the SAARC region; this study attempts to fill the gap.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 31 October 2022

Bahaa Sobhi Awwad, Ruaa Binsaddig, Mohammad Kanan and Thaira Al Shirawi

The purpose of this study is to investigate whether there is a relationship between women’s presence on boards of directors and companies’ financial performance and corporate…

Abstract

Purpose

The purpose of this study is to investigate whether there is a relationship between women’s presence on boards of directors and companies’ financial performance and corporate social responsibility (CSR) disclosure and, if so, whether this relationship is positive, negative or neutral.

Design/methodology/approach

The research sample included 47 companies listed on the Palestine Stock Exchange from 2010 to 2020. Panel regression analysis was used to examine the study’s hypothesis and achieve the study’s objectives.

Findings

The presence of women on the board of directors positively affects a company’s financial performance and disclosure of CSR. However, measuring the CSR disclosure sub-components separately shows a decrease in the disclosure index towards both the environment and employees. Moreover, the level of female representation on the boards of directors of the Palestinian companies studied is generally low.

Research limitations/implications

Concerning the study limitations, the sample, which comprised all companies listed on the Palestine Stock Exchange from 2010 to 2020, was small. Concerning the implications of the study results, it is recommended that all companies listed on the Palestine Stock Exchange incorporate women on their boards of directors and in their executive management and audit committees.

Practical implications

The presence of women on Palestinian companies’ boards of directors enhances decision-making policy because of the differences between the genders as well as women’s capacity and unique skills.

Originality/value

This research contributes to the literature on women’s representation on the boards of directors of the Palestinian companies listed on the Palestine Stock Exchange with the possibility of issuing mandatory instructions for their existence. This study also attempts to provide a better understanding of the financial performance and disclosure of CSR of companies with women on these boards and helps determine whether the relationships between these variables are positive, negative or neutral. Furthermore, this study attempts to determine the extent of these companies’ commitment to the indicators of CSR disclosure.

Details

Competitiveness Review: An International Business Journal , vol. 33 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 28 February 2023

Manish Tiwari, Anil Panghal, Vipul Mittal and Ravi Gupta

The purpose of this paper is to review phytochemical potential of acacia and its associated health advantages. Acacia a moderate-sized, deciduous tree and recognised as…

Abstract

Purpose

The purpose of this paper is to review phytochemical potential of acacia and its associated health advantages. Acacia a moderate-sized, deciduous tree and recognised as health-promoting species because of availability of essential bioactive components. The bioactive compounds such as tannins, flavonoids, alkaloids, fatty acids and polysaccharides (gums) present in the plant parts of acacia, namely, bark, leaves, flowers, fruits, twigs and seeds, have medicinal value and thus are used to overlay the formulations of plant-based drugs and value-added foods.

Design/methodology/approach

Major well-known bibliometric information sources such as Web of Science, Scopus, Mendeley and Google Scholar were searched with keywords such as “nutrition value of acacia”, “bioactive compounds”, “health benefits”, “processing and safety” were chosen to obtain a database of 1,428 papers. The search considered papers in the English language from the past 18 years of publication in journals (2004–2022). The article selection process consisted of the screening of titles and abstracts, based on inclusion and exclusion criteria. Articles that did not have acacia components as a study objective were taken into consideration for exclusion. A final database of 87 scientific sources was made after sorting and classifying them according to different criteria based on topic relevance, country of origin and year of publication. Articles with other random descriptors were also searched to complement the discussion of the results obtained.

Findings

The literature reflected that acacia contains all necessary phytochemicals like polyphenols, flavonoids, terpenoids, glucosinolates, alkaloids and carotenoids along with essential macro, micro-nutrients. Furthermore, processing methods such as soaking, cooking, roasting and dehusking significantly reduced the anti-nutritional factors present in acacia seeds of different species. This review also focused on the processing methods that are used to eliminate or lower down the anti-nutritional factors from the seeds. Previous findings related to acacia plant parts with respect to food development are explored and mentioned.

Originality/value

This review emphasised mainly on recent studies that had been reported on ethnomedical acacia plants therapeutically, commercially and exponentially for further studies to increase the utilisation in food processing.

Details

Nutrition & Food Science , vol. 53 no. 7
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 3 February 2012

Awal Hossain Mollah

The aim of this paper is to analyze the status of independence of the judiciary in Bangladesh. It is recognized worldwide that an independent judiciary is the sin qua non of…

1637

Abstract

Purpose

The aim of this paper is to analyze the status of independence of the judiciary in Bangladesh. It is recognized worldwide that an independent judiciary is the sin qua non of democracy and good governance. However, without separation of the judiciary from other organs of the state absolute independence of judiciary is not possible. An attempt has been made in this paper to sketch the brief historical background of judicial system in Bangladesh through analyzing the meaning and basic principles of judicial independence and to what extent these principles exists in Bangladesh. How did the judiciary finally separate from the executive? After separation of the judiciary, what is the status of executive interference over judiciary in Bangladesh has also been evaluated in this paper.

Design/methodology/approach

The study is qualitative in nature and based on secondary sources of materials like books, journal articles, government rules, newspaper reports, etc. Relevant literature has also been collected through Internet browsing.

Findings

In this study, it has been found that from time immemorial the judicial system of Bangladesh was not completely independent from the interference of the executive branch of the government. It has also been found that from the beginning of the British colonial rule, the question of separation of the judiciary from the executive had been a continuing debate. Presently, even after separation of the judiciary, the interference of the executive over the judiciary is still continuing.

Practical implications

This paper opens a new window for the policy makers and concerned authorities to take necessary steps for overcoming the existing limitations of the status of judicial dependence in Bangladesh.

Originality/value

The paper will be of interest to legal practitioners, policy makers, members of civil society, and those in the field of judicial system in Bangladesh and some other British colonial common law countries.

Details

International Journal of Law and Management, vol. 54 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 20 September 2023

Abdelhafid Benamraoui, Tantawy Moussa and Mostafa Hussien Alsohagy

This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia…

Abstract

Purpose

This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements.

Design/methodology/approach

To determine the extent of disclosures and compliance with Islamic business principles, content analysis is applied to the annual reports of a sample of IBs from 11 countries. A comprehensive reporting framework has also been developed to assess the transparency and compliance of IBs with Islamic business principles. Institutional theory and core Islamic principles are used to inform the study and its findings.

Findings

The results reveal that IBs demonstrate limited transparency on the key Sharia compliance issues, and there is a wide variation in the level of reporting across the countries studied. Moreover, the authors find that IBs located in the single integrated regulatory framework (RF) countries disclose more information, followed by those located in dual RF countries and then those located in Islamic RF countries.

Originality/value

This study presents a unique and comprehensive framework to assess the areas of Sharia disclosure by IBs and provides a conceptual rationing for the actual level of IBs’ Sharia reporting. This study also fills a significant gap in the literature, as most studies in this field are based on a single-country study. The results are deemed of direct relevance to IBs’ managers, investors, policymakers, regulators and the wider public, particularly in the Muslim world.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 4 August 2021

Neeraj Gupta and Jitendra Mahakud

This study aims to investigate the impact of various audit committee (AC) characteristics on the performance of Indian commercial banks. Additionally, it also analyses the…

1108

Abstract

Purpose

This study aims to investigate the impact of various audit committee (AC) characteristics on the performance of Indian commercial banks. Additionally, it also analyses the non-linear relationship of AC size and AC chairman tenure with bank performance.

Design/methodology/approach

A panel data approach has been used in this study. The authors have used the fixed-effect estimation technique to examine the relationship between AC characteristics and bank performance during the period 2009–2010 to 2016–2017.

Findings

The authors find that the professional financial education of the AC chairman and members positively affects bank performance. the frequency of the AC meetings and audit chair busyness bears an inverse relationship with performance. The findings are more or less consistent across the various bank performance measures and subsamples classified based on the time period and ownership of the banks.

Practical implications

This study provides insights to policy regulators and policymakers who are entrusted with the establishment of ACs in the banks in light of the ongoing regulatory reforms.

Originality/value

The study is among one of the early studies, which study the relationship between AC characteristics and bank performance in the light of recent regulatory reforms. It also extends the existing study by considering both public and private banks operating in India.

Details

Managerial Auditing Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 3 July 2023

Arfat Manzoor, Andleebah Jan, Mohammad Shafi, Mohammad Ashraf Parry and Tawseef Mir

This study aims to assess the impact of personality traits, risk perception and perceived coronavirus disease 2019 (COVID-19) disruption on the investment behavior of individual…

Abstract

Purpose

This study aims to assess the impact of personality traits, risk perception and perceived coronavirus disease 2019 (COVID-19) disruption on the investment behavior of individual investors in the Indian stock market.

Design/methodology/approach

This study adopts a survey approach. The sample comprises 315 active retail investors investing in the Indian stock exchange. Two-stage analysis technique regression and Artificial Neural Network (ANN) were used for data analysis. Study hypotheses were tested through regression and ANN was adopted to validate the regression results.

Findings

Two regression models were modeled to test the research hypotheses. Findings showed that risk perception and COVID-19 disruption have a significant positive and neuroticism has a significant negative impact on short-term investment decisions, while the role of conscientiousness in determining short-term investment decisions was not found significant. Results also showed a positive impact of neuroticism and conscientiousness and a negative impact of risk perception on long-term investment decisions. The role of COVID-19 disruption was found negative but insignificant in predicting long-term investment decisions.

Practical implications

This study has practical implications for many parties like retail investors, financial advisors and policymakers. This study will assist the investors to realize that they do not always take rational financial decisions. This study will suggest the financial advisors to use the knowledge of behavioral finance in making the advisors' advisory and wealth management decisions. This study will also assist the policymakers to outline behaviorally well-informed policy decisions to protect the interests of investors.

Originality/value

India is one of the fast-growing economies in the world. India has a vast population of active investors and determining investors' investment behavior adds novelty to this study as developed economies have remained the main focus of previous studies. The other novel feature of this study is that this study tries to assess the impact of COVID-19 disruption along with personality traits and risk perception on investment behavior. The other valuable factor of this study is the use of ANN to predict the relative importance of the exogenous variables.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 11 April 2023

Yossra Boudawara, Kaouther Toumi, Amira Wannes and Khaled Hussainey

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

Abstract

Purpose

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

Design/methodology/approach

The study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.

Findings

The analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.

Research limitations/implications

The existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.

Practical implications

The research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.

Originality/value

The research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 16 May 2024

Talat Islam, Itrat Zulfiqar, Hira Aftab, Omar Hamdan Mohammad Alkharabsheh and Muhammad Khalid Shahid

In response to the dynamic demands of the contemporary business landscape, this study critically examines the pivotal role of ethical leadership in shaping employee’s innovative…

Abstract

Purpose

In response to the dynamic demands of the contemporary business landscape, this study critically examines the pivotal role of ethical leadership in shaping employee’s innovative behavior within organizations. Our research delves into the nuanced interplay between ethical leadership, psychological well-being and innovative work behavior. Drawing from the principles of social exchange theory, our study addresses a critical gap in the literature by exploring the mediating role of psychological well-being in the relationship between ethical leadership and employees' innovative work behavior.

Design/methodology/approach

In this quantitative research, data were collected from 384 employees and their direct supervisors in Pakistan’s IT sector using “Google Forms” through a convenience sampling method facilitated by the “LinkedIn” platform. Additionally, the study applied a two-stage structural equation modeling approach, first to assess the uni-dimensionality, and subsequently, to evaluate the proposed hypotheses.

Findings

The research results unveiled a robust and positive impact of ethical leadership on innovative work behavior, operating through both direct and indirect pathways mediated by psychological well-being. Intriguingly, the moderating role of perceived organizational support adds depth to our understanding, revealing nuanced conditions under which ethical leadership influences employees' well-being and, subsequently, their innovative contributions.

Practical implications

Beyond theoretical contributions, our study provides practical insights for managers seeking to leverage employees' innovative work behavior for organizational success. By emphasizing ethical leadership as a catalyst, we advocate for its integration into HRM practices. However, recognizing the contextual nature of organizational support, our findings underscore the importance of adaptable leadership strategies to maximize positive outcomes.

Originality/value

Grounded in the principles of social exchange theory, this research marks a pioneering effort to shed light on the link between ethical leadership and innovative work behavior through the mediation of psychological well-being. Additionally, this study makes a valuable contribution to the current body of knowledge by investigating the contingent influence of perceived organizational support on the relationship between ethical leadership and employees' psychological well-being.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 21 April 2023

Samson Samwel Shillamkwese, Qingxiong (Derek) Weng, Hirra Pervez Butt, Hussain Tariq and Zahid Hameed

Although work-related antecedents of abusive supervision are well-known, knowledge on the cross-domain antecedents of this destructive leadership behavior is scarce. Accordingly…

Abstract

Purpose

Although work-related antecedents of abusive supervision are well-known, knowledge on the cross-domain antecedents of this destructive leadership behavior is scarce. Accordingly, this study aims to investigate off-the-job supervisors’ after-work experiences that may influence their work behavior. The authors explore how and when a supervisor’s poor recovery experiences lead to abusive supervisory behaviors through a negative start-of-workday mood for high vs low supervisor sleep quality.

Design/methodology/approach

The authors conducted a single-source, three-phase field study (N = 422) to test the proposed moderated mediation model for participants from a large telecommunications company located in Anhui province, People’s Republic of China.

Findings

Poor recovery experiences in the supervisor’s personal life can spill over to their work domain and provoke abusive supervisory behavior through the mediating effect of a negative start-of-workday mood. Moreover, a supervisor’s good night’s sleep (i.e. first-stage moderator) serves as a key mitigating factor to diminish the negative start-of-workday mood resulting from a lack of relaxation, mastery experiences and control experiences (except for the lack of psychological detachment from work) and lessens abusive supervision.

Originality/value

This study contributes to the literature examining off-the-job events to understand the antecedents of abusive supervision that are beyond organizations’ control but significantly influence workplace behaviors, showing that not all antecedents of abusive supervision exist in the workplace; some are transferred from the home domain through nonvisible moods. Finally, the inclusion of sleep quality as a first-stage moderator provides insights on preventing abusive supervision caused by nonwork-related events. This adds a unique dimension to the abusive supervision literature by highlighting factors in the home domain that can prevent negative spillovers to the work domain. The authors conclude with some theoretical and practical implications for researchers and practitioners.

Details

International Journal of Conflict Management, vol. 34 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

1 – 10 of 17