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Article
Publication date: 17 April 2024

Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…

Abstract

Purpose

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

Design/methodology/approach

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

Findings

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

Originality/value

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 3 November 2020

Tanveer Ahsan, Sultan Sikandar Mirza, Bakr Al-Gamrh, Chai Bin-Feng and Zia-Ur-Rehman Rao

The purpose of this study is to investigate the moderating impact of corporate governance (CG) on the relationship between economic policy uncertainty (EPU) and the sustainable…

Abstract

Purpose

The purpose of this study is to investigate the moderating impact of corporate governance (CG) on the relationship between economic policy uncertainty (EPU) and the sustainable growth (SG) of Chinese firms.

Design/methodology/approach

The study collects data of 975 Chinese non-financial listed firms for the period from 2010 to 2017. The study measures SG using a comprehensive index based on nine financial indicators and applies industry and year fixed effects regression to investigate the direct and moderating impact of CG on the relationship between EPU and SG of Chinese firms.

Findings

The results of the study explain that EPU negatively affects SG, while concentrated ownership, board independence and board gender diversity (BGD) positively contribute to the SG of the Chinese firms. The results also explain that concentrated ownership and BGD reduce the negative impact of EPU on the SG of the Chinese firms.

Research limitations/implications

The study considers only non-financial firms; therefore, the results of this study cannot be generalized for financial firms. Future research can be carried out while considering financial firms as a unit of analysis.

Practical implications

The investigation of the negative impact of policy uncertainty on SG is essential for the government and policymakers to devise policies to reduce uncertainty. The investigation of the moderating effect of CG enriches the literature on corporates’ response to policy uncertainty. It provides valuable insights for corporates regarding CG mechanisms to attain SG.

Originality/value

To the best of the authors’ knowledge, this is the first study that investigates the moderating impact of CG on the SG of Chinese firms using an index-based measurement of SG.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 February 2024

Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan and Zia-ur-Rehman Rao

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Abstract

Purpose

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Design/methodology/approach

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Findings

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

Originality/value

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 17 August 2011

Riaz Ahmed Shaikh

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in…

Abstract

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in the country. State patronage of the extremist Wahabi Islamists during the Afghan jihad opened another conflict in Pakistan, and things became more complicated. The combination of external and internal factors gave birth to the worst kind of conflict, which now has not only become dangerous for the country's own existence but also a major threat for global peace. The Afghan jihad initially started as a war against Soviet occupation and later became the hub of global jihad-war against infidels.

This chapter analyzes how external factors promoted internal contradictions in Pakistan due to which the country became not only an exporter of jihadis for the world but also the worst kind of sectarian conflicts, including. Shia–Sunni, Deobandi–Wahabi clashes, entered into in the past two decades. Such a strong link exists with Pakistan's official support to global jihad. Draft sectarian groups now head to head with their opponents have killed thousands of members of rival sectors, have strong support from external sympathizers, and have spread in the country. The well planned terrorist activities of these groups reflect the fact that support to these groups in the past is now leading to a severe crisis in Pakistan. The nexuses of these indigenous extremists like Lashkar-e-Jhangvi, Lashkar-e-Taiba, Tehrik-e-Taliban Pakistan, and Hizb-ul-Mujahideen with external terrorist organizations like Al-Qaeda, the Taliban, and Islamic Movement of Uzbekistan of Tahir Yuldasher Chechen Guerilla War has led to several bloody clashes in the country and outside.

Details

Governance, Development and Conflict
Type: Book
ISBN: 978-0-85724-896-1

Article
Publication date: 28 February 2023

Reza Sharbaf Tabrizi, Osman M. Karatepe, Hamed Rezapouraghdam, Elisa Rescalvo-Martin and Constanta Enea

The purpose of this study is to test the interrelationships of green human resource management (GHRM), job embeddedness (JEM), green promotive voice behavior and green prohibitive…

2021

Abstract

Purpose

The purpose of this study is to test the interrelationships of green human resource management (GHRM), job embeddedness (JEM), green promotive voice behavior and green prohibitive voice behavior. It assesses JEM as a mediator of the link between GHRM and the aforesaid green voice behavioral consequences.

Design/methodology/approach

Data obtained from the employees of 11 restaurants in Northern Cyprus were used to gauge the said relationships via the partial least squares structural equation modeling.

Findings

GHRM boosts employees’ JEM. Employees high on JEM exhibit green promotive and prohibitive behaviors at elevated levels. JEM is the psychological mechanism relating GHRM to green work outcomes.

Practical implications

Restaurateurs should create an environment that enables employees to speak up and share their opinions on the problems and challenges concerning the environmental sustainability and green initiatives of the restaurant. In addition, they should develop and maintain good relations with employees via GHRM practices. These are important implications that would promote eco-friendly behaviors among employees.

Originality/value

This paper focuses on JEM, green promotive voice behavior and green prohibitive voice behavior as the neglected outcomes of GHRM. That is, there is no empirical evidence reporting that GHRM fosters employees’ JEM. This is also true for JEM as a mediator linking GHRM to the aforementioned dimensions of green voice behavior. With this stated in mind, this study fills in these gaps.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 10
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 3 January 2023

Alina-Petronela Haller, Mirela Ștefănică, Gina Ionela Butnaru and Rodica Cristina Butnaru

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on the…

Abstract

Purpose

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on the volume of greenhouse gas emissions (GHG) recorded in European countries for a period of nine years (2010–2018).

Design/methodology/approach

Two empirical methods were integrated into the theoretical approach developed based on the analysis of the current scientific framework. Multiple linear regression, an extended version of the OLS model, and a non-causal analysis as a robustness method, Dumitrescu–Hurlin, were used to achieve the proposed research objective.

Findings

Digitalisation described by the number of individual Internet users and patents on environmental technologies determines the amount of GHG in Europe, and economic growth continues to have a significant effect on the amount of emissions, as well as the consumption of renewable energy. European countries are not framed in well-established patterns, but the economic growth, digitalisation, eco-innovation and renewable energy have an impact on the amount of GHG in one way or another. In many European countries, the amount of GHGs is decreasing as a result of economic growth, changes in the energy field and digitalisation. The positive influence of economic growth on climate neutrality depends on its degree of sustainability, while patents have the same conditional effect of their translation into environmentally efficient technologies.

Research limitations/implications

This study has a number of limitations which derive, first of all, from the lack of digitalisation indicators. The missing data restricted the inclusion in the analysis of variables relevant to the description of the European digitalisation process, also obtaining conclusive results on the effects of digitalisation on GHG emissions.

Originality/value

A similar analysis of the relationship among the amount of greenhouse gas emissions and economic growth, digitalisation, eco-innovation and renewable energy is less common in the literature. Also, the results can be inspirational in the sphere of macroeconomic policy.

Details

Kybernetes, vol. 53 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 15 May 2023

Ayman Wael Alkhatib

The purpose of this study is to investigate the impact of big data (BD) analytics capabilities (BDACs) on green supply chain integration (GSCI) and green innovation (GI) in the…

Abstract

Purpose

The purpose of this study is to investigate the impact of big data (BD) analytics capabilities (BDACs) on green supply chain integration (GSCI) and green innovation (GI) in the context of a developing country, Jordan. In addition, the mediating effect of GSCI on the relationship between BDAC and GI is investigated.

Design/methodology/approach

Data collection was carried out through a survey with 300 respondents from food and beverages manufacturing firms located in Jordan. Partial least squares-structural equation modeling (PLS-SEM) technique was applied to analyze the collected data. Natural resource-based view (NRBV) theory was the adopted theoretical lens for this study.

Findings

The results revealed that BDAC positively and significantly affects both GSCI and GI. In addition, the results demonstrated that GSCI positively and significantly affects GI. Further, it is also found that GSCI positively and significantly mediates the relationship between BDAC and GI.

Originality/value

This study developed a theoretical and empirical model to investigate the relationship between BDAC, GSCI and GI. This study offers new theoretical and managerial contributions that add value to the supply chain (SC) management literature by testing the mediation model in food and beverages manufacturing firms located in Jordan.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 6 June 2023

Syed Abdul Rehman Khan, Arsalan Zahid Piprani and Zhang Yu

The primary aim of this study is to examine the decision-making process of a reverse supply chain within a cooperative-competitive environment, with a particular emphasis on the…

Abstract

Purpose

The primary aim of this study is to examine the decision-making process of a reverse supply chain within a cooperative-competitive environment, with a particular emphasis on the incorporation of Internet of Things (IoT) technology in the recycling process.

Design/methodology/approach

The impact of IoT on recycling effectiveness, RF (refurbished) product demand and remanufacturing expenses is analyzed. The game-theoretic models are constructed to incorporate the co-competitive relationship between a IR (Internet Recycler) and a remanufacturer, with specific attention paid to the IR's application of IoT technology.

Findings

The results indicate that the use of IoT reduces the costs associated with remanufacturing, leading to an increase in the transfer price of pre-owned items procured from IRs. The efficacy of the reverse supply chain depends not only on its cost-saving capabilities but also on consumer preferences toward RF and remanufactured (RM) items.

Practical implications

IoT technology can benefit Internet recycling and remanufacturing by enhancing transparency, quality monitoring and automation of processes. It can also help reduce operating costs, improve customer engagement and incentivize cooperation between organizations.

Originality/value

This study examined the strategic decision-making processes in the context of cooperation and competition between IR and remanufacturers. In addition, this research makes a valuable contribution to the literature by elucidating the optimal conditions for the effective implementation of Internet of Things (IoT) technology in recycling operations.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 24 May 2024

Arsalan Zahid Piprani, Syed Abdul Rehman Khan and Zhang Yu

Growing emphasis on long-term viability prompts researchers and industry professionals to collaborate on innovative approaches for sustainability and survival. Industry 4.0 (I4.0…

Abstract

Purpose

Growing emphasis on long-term viability prompts researchers and industry professionals to collaborate on innovative approaches for sustainability and survival. Industry 4.0 (I4.0) technology's importance drives active adoption by firms amidst evolving business dynamics. This research examines the influence of I4.0 technologies on lean, agile resilient and green practices and their impact on supply chain performance.

Design/methodology/approach

Survey data from Pakistani manufacturing enterprises were analyzed using SMART PLS to explore the relationship between I4.0 technology, supply chain practices and supply chain performance.

Findings

I4.0 technologies significantly impact all practices, while agile and resilient supply chain approaches partially mediate the relationship with supply chain performance.

Practical implications

Insights from this research guide policymakers and business experts in implementing and managing lean, agile, resilient and green practices. Integrating these principles with digital technology solutions enhances supply chain performance.

Originality/value

This study advances understanding of the interplay between I4.0 technologies, practices and supply chain performance, providing a basis for further research and practical implications.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 11 October 2018

A. Mahdy and Ali J. Chamkha

The purpose of this paper is to address the thermo-physical impacts of unsteady magneto-hydrodynamic (MHD) boundary layer flow of non-Newtonian tangent hyperbolic nanofluid past a…

Abstract

Purpose

The purpose of this paper is to address the thermo-physical impacts of unsteady magneto-hydrodynamic (MHD) boundary layer flow of non-Newtonian tangent hyperbolic nanofluid past a moving stretching wedge. To delineate the nanofluid, the boundary conditions for normal fluxes of the nanoparticle volume fraction are chosen to be vanish.

Design/methodology/approach

The local similarity transformation is implemented to reformulate the governing PDEs into coupled non-linear ODEs of higher order. Then, numerical solution is obtained for the simplified governing equations with the aid of finite difference technique.

Findings

Numerical calculations point out that pressure gradient parameter leads to improve all skin friction coefficient, rate of heat transfer and absolute value of rate of nanoparticle concentration. As well as, lager values of Weissenberg number tend to upgrade the skin friction coefficient, while power law index and velocity ratio parameter reduce the skin friction coefficient. Again, the horizontal velocity component enhances with upgrading power law index, unsteadiness parameter, velocity ratio parameter and Darcy number and it reduces with rising values of Weissenberg number.

Originality/value

A numerical treatment of unsteady MHD boundary layer flow of tangent hyperbolic nanofluid past a moving stretched wedge is obtained. The problem is original.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 28 no. 11
Type: Research Article
ISSN: 0961-5539

Keywords

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