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Article
Publication date: 16 April 2024

Yani Permatasari, Suham Cahyono, Amalia Rizki, Nurul Fitriani and Khairul Anuar Kamarudin

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Abstract

Purpose

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Design/methodology/approach

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

Findings

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

Practical implications

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

Originality/value

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

Details

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

Keywords

Content available
Book part
Publication date: 1 March 2021

Abstract

Details

Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics
Type: Book
ISBN: 978-1-83867-359-8

Open Access
Book part
Publication date: 4 May 2018

Abstract

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

Article
Publication date: 3 May 2019

Zanete Garanti and Philip Siaw Kissi

The purpose of this paper is to draw upon social information processing theory and its purpose is twofold. First, it aims to examine the relationship among five brand personality…

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Abstract

Purpose

The purpose of this paper is to draw upon social information processing theory and its purpose is twofold. First, it aims to examine the relationship among five brand personality traits (responsibility, activity, simplicity, emotionality and aggressiveness) as to brand equity created on social media in the banking industry of Latvia. Second, it aims to unveil the indirect effects of brand personality on brand loyalty, treating brand equity as a mediating variable.

Design/methodology/approach

A questionnaire was designed and a survey method was employed in line with the above-mentioned purposes. Data were collected from 404 customers who followed retail banks on social media. A series of hypotheses were developed and tested using structural equation modeling.

Findings

The results show that aggressiveness, followed by responsibility and activeness, form positive brand equity on social media. In contrast, emotionality and simplicity do not contribute to the brand equity of banks on social media. The results also reveal that brand equity positively impacts brand loyalty and partially mediates brand personality and brand loyalty relationship. The theoretical model is thus validated and can be used in future research.

Research limitations/implications

The current study is cross-sectional and has a limited sample size and representativeness. Nevertheless, the results of the present study bring valuable implications for marketing managers who value the role of social media in creating long-term company–customer relationships.

Originality/value

Over the past 20 years, the literature has been dominated by studies that mainly focus on the definition of brand personality and its traits. Unlike the aforementioned efforts, the current study brings new insight into the subject by focusing on brand personality created on social media and linking it to the actual consumer outcomes and exploring the mediating role of brand equity in the banking industry of Latvia.

Details

International Journal of Bank Marketing, vol. 37 no. 6
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 25 November 2021

Ridwan Daud Mahande, Jasruddin Daud Malago, Nurul Mukhlisah Abdal and Yasdin Yasdin

This paper aims to identify and discuss factors affecting students’ performance in web-based learning (WBL) during the COVID-19 pandemic.

Abstract

Purpose

This paper aims to identify and discuss factors affecting students’ performance in web-based learning (WBL) during the COVID-19 pandemic.

Design/methodology/approach

This study uses a quantitative method to analyze data collected using an online structured questionnaire. Responses were gathered from undergraduate students (n = 270) studying engineering education at a university in Indonesia. A measurement analysis is used to validate the instruments, and structural equation modeling is used to examine the associations among constructs.

Findings

Attitude, anxiety and motivation affected students’ performance in WBL. Motivation played an essential role in influencing WBL. The results also showed equal opportunities between men and women in WBL.

Research limitations/implications

This research may provide a foundation for future research designing WBL in higher education. This study provides valuable insights in policy formulation and an effective web-based e-learning design by considering students’ personal characteristics potentially affecting WBL performance.

Originality/value

This study identifies factors influencing students’ performance in WBL. Furthermore, it added students’ genders to explore the moderating effect on the model.

Details

Quality Assurance in Education, vol. 30 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

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