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Article
Publication date: 15 September 2023

Rana Taha, Noor Taha and Husam Ananzeh

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and…

Abstract

Purpose

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and litigation risk in the Jordanian financial sector is a crucial area of research that can help financial institutions understand the factors that increase their probability of litigation risk.

Design/methodology/approach

The sample for this study comprised 92 publicly traded financial firms listed on the Amman Stock Exchange. The study used a quantitative research approach to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021.

Findings

Our findings reveal that firm size has a significant positive impact on litigation risk, whereas profitability was found to have no significant impact on litigation risk. Moreover, the authors found that financial leverage substantially positively impacts litigation risk levels. However, the firm age was found to have no significant impact on litigation risk.

Originality/value

The results provide valuable insights into factors contributing to litigation risk in the Jordanian financial sector and the findings can inform strategic decisions for financial firms as they seek to manage litigation risk and improve financial performance. The study contributes to the existing literature on litigation risk by examining the impact of multiple firm indicators on litigation risk in the context of the Jordanian financial sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 9 September 2022

Rana Taha and Noor Taha

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from…

5142

Abstract

Purpose

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from 23 Jordanian banks listed at the ASE from 2014 to 2019.

Design/methodology/approach

A regression model was employed using four independent variables that represent the HRM (i.e. managing the environment of human resources, human resources acquisition and preparation, human resources assessment and development and human resources compensation) and using economic sustainability as the dependent variable. The study also controlled for banks’ age, size, leverage and return on equity.

Findings

Results show that all independent variables are positively correlated with economic sustainability. The results imply that HRM is an important tool to enhance economic sustainability within the banking sector.

Originality/value

This study provides practical implications for banks’ managers, future researchers and policymakers. This is achieved by investigating the impact of the independent variables, including managing the human resources environment, the acquisition and preparation of human resources, the assessment and development of human resources and the compensation of human resources on the economic, social and environmental sustainability in Jordanian banks.

Details

Journal of Business and Socio-economic Development, vol. 3 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 25 October 2018

A.K. Arof, N.A. Mat Nor, N.R. Ramli, I.M. Noor, N. Aziz and R.M. Taha

The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color…

Abstract

Purpose

The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color quality of the extract over a nine-month period.

Design/methodology/approach

Six colored liquid samples with different CDCA contents ranging from 0 to 45 Wt.% have been successfully prepared. Chromaticity (C*), color saturation (s), UV-Vis spectroscopy and coloring strength studies have been assessed to determine how CDCA influences the color properties and to study the color quality over time. The color quality was analyzed using the Commission Internationale de l’Eclairage (CIE) system.

Findings

All results obtained revealed that the addition of CDCA significantly influenced the overall color performance of the saffron extraction. However, the most pronounced improvement was recorded with the use of 45 Wt.% CDCA. The sample exhibited the highest color quality at the end of nine months of storage with highest absorbance: C* value = 91.38, color saturation = 0.96 and coloring strength = 687.

Practical implications

This preliminary study offers significant findings for further research focused on stability of natural colorants extracted from Spanish saffron that can provide benefits for future applications especially in coating industry, food, agriculture, medicine and others.

Originality/value

The values of this work can be observed from the information and evidence provided by CIE color stability in terms of chromaticity and saturation, as well as UV-Vis spectrophotometric measurement. It showed that the addition of CDCA additive can help to prolong and enhance the natural colorant properties from Spanish saffron (Crocus sativus L.) for nine month of storage. This proved that by adding additives such as CDCA the saffron colorant can be maintained. To the best of the authors’ concern, this is the first time CDCA is used to prevent color degradation of natural colorant from saffron.

Details

Pigment & Resin Technology, vol. 47 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 10 October 2022

Kamal Hossain, Ahmad Sufian Che Abdullah, Mohd Abd Wahab Fatoni Mohd Balwi, Asmuliadi Lubis, Noor Azlinna Azizan, Mohammad Nurul Alam and Azni Zarina Taha

This study aims to examine the effect of entrepreneurial orientation (EO) on the export performance of apparel small- and medium-sized enterprises (SMEs) and the role of multiple…

1188

Abstract

Purpose

This study aims to examine the effect of entrepreneurial orientation (EO) on the export performance of apparel small- and medium-sized enterprises (SMEs) and the role of multiple differentiation strategy as a mediation effect between their relationships. It has also investigated the moderation impact of export market category between EO and performance relationship. The multiple differentiation strategy comprises the product (PDD), customer (CTD), service (SVD) and brand (BDD) differentiations.

Design/methodology/approach

A cross-sectional survey was carried out by providing a questionnaire to senior managers and owners of the apparel SMEs from the developed and developing markets exporters. The primary data of 550 was treated by the partial least squares-structural equation modelling) technique for final analysis.

Findings

The study revealed EO’s positive and significant effect on SMEs’ export performance. The study has found the mediation effect of product, customer and brand differentiation strategies between EO and export performance relationships from the mediation analysis. In contrast, service differentiation has found no mediation effect. However, the moderation effect (export market category) has revealed an insignificant effect between EO and performance association.

Research limitations/implications

The findings of this study are based on one country data analysis. This study has been conducted in the SMEs of the apparel industry in Bangladesh, considering only owners and senior-level managers of the firms.

Originality/value

This research has drawn the attention of managers/owners to EO and multiple differentiation strategies enhancing export performance from the developing country context, such as Bangladesh. Multiple differentiation as a competitive strategy is the pioneer application of mediating effect between EO and export performance relationships. Moreover, this research has investigated the effect of the export market category as a moderator. Dearth research has applied the export market category to investigate the moderation effect between EO-performance models. Therefore, current research has theoretical and practical contributions to the international entrepreneurship and strategic management literature.

Article
Publication date: 11 April 2023

Amneh Alkurdi, Taha Almarayeh, Hanady Bataineh, Hamzeh Al Amosh and Saleh F.A. Khatib

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board…

Abstract

Purpose

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD).

Design/methodology/approach

The multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 – 2020.

Findings

The results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR.

Originality/value

To the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Abstract

Details

Organizational Behavior Management
Type: Book
ISBN: 978-1-78769-678-5

Article
Publication date: 14 June 2021

Hanieh Alipour Bazkiaei, Noor Ullah Khan, Ateeq-ur-Rehman Irshad and Adeel Ahmed

Entrepreneurship is a vital source of job creation and a key driver in promoting economic growth. The Malaysian government encourages higher educational institutions (HEIs) to…

Abstract

Purpose

Entrepreneurship is a vital source of job creation and a key driver in promoting economic growth. The Malaysian government encourages higher educational institutions (HEIs) to develop more competitive and innovative graduates for the economy so that Malaysia achieves high-income nation status by 2025. This study aims to investigate the mediating role of attitude toward entrepreneurship (ATE) in the relationship between key psychological factors, that is, subjective norm (SN), perceived behavior control (PBC), big-five (BF) personality traits, entrepreneurial motivation (EM) and educational factors (EFs) with entrepreneurial intention (EI) among Malaysian university students.

Design/methodology/approach

This study used a quantitative design based on a positivist approach. The adopted questionnaire was used as the survey instrument. The primary data were collected from a sample of 251 final-year students in the management field who were enrolled in research-intensive Malaysian universities. Data were analyzed through the structural equation modeling (SEM) technique using AMOS 24 software.

Findings

Findings confirmed that the BF personality traits, EM, PBC, SN, ATE and EFs were positively related to EI. Furthermore, ATE mediated the relationship between BF personality traits, EM, PBC, SN, EF, and EI among Malaysian university students.

Research limitations/implications

This research provides critical insights into the key antecedents, for example, psychological and EFs, in explaining the EI of university students and future graduates. However, results can only be generalized to research-intensive Malaysian universities.

Originality/value

This study investigated the relationship between psychological factors, that is, BF personality traits, EM, PBC, SN and EFs in predicting EI of Malaysian university students. ATE mediated the relationship between BF personality traits, EM, PBC, SN, EF and EI among these students.

Article
Publication date: 13 September 2022

Kareem A. Rashwan and Meril Ghaly

This study aims to investigate the effects of different leadership styles, transformational, transactional and authentic leadership, on travel agents’ innovational behavior, with…

1461

Abstract

Purpose

This study aims to investigate the effects of different leadership styles, transformational, transactional and authentic leadership, on travel agents’ innovational behavior, with organizational culture as a mediator.

Design/methodology/approach

The study aim was achieved by using an integrative model using LISREL 8.80. Quantitative research was used using a questionnaire. A convenient sampling technique was used to select the sample. A total of 500 questionnaires were distributed to travel agents, out of which 415 were returned, and 376 usable ones were statistically handled (75.2% response rate).

Findings

Transformational leadership has a significant impact on organizational culture (ß = 0.34) and innovational behavior (ß = 0.46). Authentic leadership has a significant impact on both organizational culture (ß = 0.38) and innovational behavior (ß = 0.52). Transactional leadership significantly impacts organizational culture (ß = 0.38); however, it has no significant impact on innovational behavior (ß = 0.31). The positive influence of leadership styles on innovative behavior is mediated by innovative organizational culture (ß = 0.92).

Research limitations/implications

Further research should explore the relationship between other leadership styles and innovation. Additionally, investigates the relationship between organizational culture factors and innovation. This study targeted category “A” travel agencies. Therefore, to generalize the study findings, the study should be replicated with other categories of travel agencies.

Practical implications

Travel agencies organizations should invest in managers who adopt authentic and transformational leadership, whereas transactional leaders are urged to be open to new ideas, invest in the knowledge and skills of their employees, encourage friendly communication with their employees and ensure that there are reasonable punishment and reward systems within the organization.

Originality/value

This study presents new insights into tourism field by integrating the study variables (organizational culture, innovative behavior and leadership style), into one framework, particularly in developing countries’ contexts.

Details

Consumer Behavior in Tourism and Hospitality, vol. 17 no. 4
Type: Research Article
ISSN: 2752-6666

Keywords

Article
Publication date: 14 December 2020

Adel Mahmoud Al Samman and Abdelnasser Taha Ibrahim Mohammed

This paper aims to examine the nature of the relationship between internal marketing (IM) and customer orientation, with the mediating role of job satisfaction and affective…

Abstract

Purpose

This paper aims to examine the nature of the relationship between internal marketing (IM) and customer orientation, with the mediating role of job satisfaction and affective commitment. The study encompasses workers of the service sector in Bahrain.

Design/methodology/approach

In total, 300 questionnaires were distributed, using a simple random sample, to employees of different service industries. The response rate was (73%). Simple and multiple regressions were used to analyze the data and test hypotheses.

Findings

The main findings of the study reveal a significant positive relationship between IM practices and customer orientation. It also indicates a significant positive effect of one of IM practices, internal communication, on customer orientation. The regression confirms a significant positive effect of IM on job satisfaction and affective commitment. Furthermore, the effect of job satisfaction and affective commitment on customer orientation were demonstrated. In addition, the results show a mediating effect of job satisfaction and affective commitment on the path of the relationship between IM and customer orientation, which was full for job satisfaction and partial for affective commitment.

Originality/value

This paper was trying to address a societal problem, the mediating role of job satisfaction and affective commitment in the direct path along the relationship between IM and customer orientation in the private sector in Bahrain. This cannot be done in a vacuum, as all research builds upon previous work. A deep literature review of books and journals on what is known so far about the problem was a guide to lead us to focus on filling the gaps in the knowledge about such a problem.

Details

International Journal of Organizational Analysis, vol. 29 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 1 February 2023

Zaimah Abdullah, Mohd Hisham Mohd Sharif, Ram Al Jaffri Saad, Arifatul Husna Mohd Ariff, Md Hairi Md Hussain and Mohd Herry Mohd Nasir

This paper aims to explore the factors of social media adoption by zakat institutions.

Abstract

Purpose

This paper aims to explore the factors of social media adoption by zakat institutions.

Design/methodology/approach

This study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement sampling and snowballing techniques were used to select respondents. Data analysis was done in three phases, namely, data reduction, data display and conclusion confirmation.

Findings

The findings of this study found perceived benefits, ease of use, accessibility, formalization, training, management push and indirect public push to be the determinant factors that contribute to the adoption of a social media application in zakat institutions. They are discussed and organized into a few groups under four categories, namely, technological, organizational and environmental contexts based on the TOE framework.

Research limitations/implications

This study contributes to the existing body of knowledge in technology adoption understanding with the engagement of a range of Technology Organization Environment (TOE) framework. However, for future research, quantitative data involving the zakat payers should be anticipated to further understand the issue.

Practical implications

Output from this study may be useful to the adoption champions within zakat institutions, such as decision-makers and marketing officers. These people can help to provide guidelines and steer managers to focus on the identified factors in this study when adopting social media.

Social implications

The finding from this study may help to increase the efficiency of two-way communication between zakat institutions and the community. It was found that the adoption of social media improved communication activities with the public and better handling of negative perceptions towards zakat institutions. The findings proved that using social media applications in zakat institutions can help create a better organizational image for the public by publishing instant and continuous news feeds on activities that specifically cater to the need of the asnaf. This can alleviate negative perceptions that zakat institutions are only good in collecting money, but not effective in helping the poor.

Originality/value

Previous zakat literature has focussed on different issues such as the determinants of zakat compliance behaviors, zakat fund management, distribution of funds, zakat information system and digital marketing; however, little is known about how and why zakat institutions adopt social media applications as a communication tool with the public. Thus, this research makes a difference by focussing on a new aspect of study in the zakat environment, which aims to explore the factors of social media adoption by zakat institutions. This study also proposes the new appropriate TOE framework to understand the adoption behaviour by the zakat institution towards social media application.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

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