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Article
Publication date: 1 November 2023

Mahnoor Hasan and Fodil Fadli

There is lack of knowledge about how the existing streets need to be redesigned and the infrastructural changes that need to be made to adopt autonomous vehicles. The purpose of…

Abstract

Purpose

There is lack of knowledge about how the existing streets need to be redesigned and the infrastructural changes that need to be made to adopt autonomous vehicles. The purpose of this study is to investigate the infrastructure requirements of autonomous vehicles in terms of (1) lane widths, (2) parking spaces, (3) drop-off zones and (4) other facilities, followed by analyzing them and suggesting changes in the existing urban design of Msheireb Downtown Doha (MDD).

Design/methodology/approach

Mixed method of combining both qualitative (secondary research of analyzing the existing data about the urban design guidelines for an autonomous future, observations of the existing infrastructure) and quantitative methods (on-site measurements of pedestrian walkways and road lane widths) is used.

Findings

The outcome of the research consists of a series of major infrastructural changes with regard to lane widths, parking spaces, pick-up and drop-off zones and other facilities needed for the deployment of autonomous vehicles.

Practical implications

The results imply that Qatar can benefit by adopting the proposed urban design suggestions for the implementation of autonomous vehicles on the streets of MDD in particular, and smart cities of Qatar and the region in general.

Social implications

The proposed changes can work as a reference and serve as a possible setting for addressing Autonomous Vehicle preparations in emerging cities.

Originality/value

The proposed urban design changes can be adapted for an autonomous future in emerging cities.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 20 November 2023

Laksmi Laksmi, Muhammad Fadly Suhendra, Shamila Mohamed Shuhidan and Umanto Umanto

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing…

Abstract

Purpose

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing research data that maintains the data’s accuracy and makes it available for reuse. It requires controlled data management.

Design/methodology/approach

The study uses a qualitative approach. Data collection was carried out through a focus group discussion in September–October 2022, interviews and document analysis. The informants came from four institutions in Indonesia.

Findings

The findings reveal that the national research repository has implemented data curation, albeit not optimally. Within the case study, one of the university repositories diligently curates its humanities data and has established networks extending to various ASEAN countries. Both the national archive repository and the other university repository have implemented rudimentary data curation practices but have not prioritized them. In conclusion, the readiness of the national research repository and the university repository stand at the high-capacity stage, while the national archive repository and the other university repository are at the established and early stages of data curation, respectively.

Research limitations/implications

This study examined only four repositories due to time constraints. Nonetheless, the four institutions were able to provide a comprehensive picture of their readiness for DH data curation management.

Practical implications

This study provides insight into strategies for developing DH data curation activities in institutional repositories. It also highlights the need for professional development for curators so they can devise and implement stronger ownership policies and data privacy to support a data-driven research agenda.

Originality/value

This study describes the preparations that must be considered by institutional repositories in the development of DH data curation activities.

Article
Publication date: 19 March 2024

Benny Hutahayan, Mohamad Fadli, Satria Amiputra Amimakmur and Reka Dewantara

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s…

Abstract

Purpose

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty.

Design/methodology/approach

This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary legal materials from both Indonesia and Vietnam.

Findings

The legal uncertainty is caused by a lack of coherence and consistency in legislation. Based on Vietnam’s experience, Indonesia can gain valuable insights related to providing strong legal certainty for parties involved in issuing or investing through conventional municipal bonds.

Research limitations/implications

This study focuses on the comparative legal analysis of conventional municipal bonds in Indonesia with Vietnam.

Practical implications

This research provides recommendations for the refinement of legislation regarding conventional municipal bonds to the government.

Social implications

This study is related to legal certainty as a strategy to attract investment through municipal bonds and to ensure the municipal bond issuance process is transparent and efficient.

Originality/value

This study provides a comparative perspective on the issuance of municipal bonds in Indonesia, with a special focus on Vietnam, emphasizing the urgency of harmonization in legal regulation and the sustainability of legal certainty.

Details

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

Keywords

Book part
Publication date: 6 May 2024

Belal Ali Ghaleb, Sumaia Ayesh Qaderi and Faozi A. Almaqtari

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility…

Abstract

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

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

Keywords

Article
Publication date: 1 November 2023

Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, Nawaf Thuneibat and Nha Minh Nguyen

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done…

Abstract

Purpose

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

Design/methodology/approach

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

Findings

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

Originality/value

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

Details

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

Keywords

Article
Publication date: 21 November 2022

Aas Nurasyiah, Dhealika Syamputri, Rumaisah Azizah Al Adawiyah, A. Jajang Warya Mahri and Abdul Ghafar Ismail

This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in…

Abstract

Purpose

This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in influencing the level of household prosperity of Muslim micro, small and medium enterprise (MSME) owners during the Covid-19 pandemic.

Design/methodology/approach

The method of hypothesis testing is carried out through a quantitative approach. The type of analysis tool used is partial least square-structural equation modeling. The sample used is 212 Muslim MSME owners in Indonesia.

Findings

The results showed that the level of application of IWM, the level of business sustainability and the level of household prosperity of Muslim MSME owners were in the high category. All variables in this study showed positive and significant results.

Research limitations/implications

The research conducted is still limited to households that act as MSME actors, so the respondents who are in it are still not diverse. Also, limited research tools and pandemic conditions led to filling out questionnaires based on respondents’ subjective views and difficulty asking questions when questions were not understood.

Originality/value

This research provides new insights focusing on the relationship between the variable level of application of IWM in influencing the welfare level of Muslim households who have MSMEs, where there is a role for the level of business sustainability as a mediator variable.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 28 April 2023

Hanen Ben Fatma and Jamel Chouaibi

This study aims to examine the direct relationship between board gender diversity (BGD) and financial performance and the moderating role of corporate social responsibility (CSR…

Abstract

Purpose

This study aims to examine the direct relationship between board gender diversity (BGD) and financial performance and the moderating role of corporate social responsibility (CSR) in the said relationship.

Design/methodology/approach

Using data collected from the Thomson Reuters Eikon ASSET4 database from 42 UK financial institutions listed in the ESG index for the period 2005–2019, this study used multivariate regression analysis on panel data to test the effect of BGD on financial performance and estimate the moderating effect of CSR between them. Moreover, to control the endogeneity problem, the authors conducted an additional analysis by testing the dynamic dimension of the data set through the generalized moment method.

Findings

The empirical results show that BGD is positively related to financial performance and that BGD increases firm performance with the moderating effect of CSR. Regarding the endogeneity problem, the existence of continuity between financial institution performances over time is demonstrated.

Research limitations/implications

The current paper sheds light on the importance of BGD in improving firm performance and the moderating role of CSR in strengthening the relationship between BGD and firm performance, thereby contributing to the agency theory, the resource dependency theory and the stakeholder theory. Therefore, regulators and policymakers in the UK can use the outcomes of this study to enforce the representation of female directors on boards to enhance the financial performance of financial institutions. Moreover, the findings could be useful for regulatory bodies to encourage financial institutions to practice CSR activities and disclose them in their annual reports.

Originality/value

To the best of the authors’ knowledge, this is the first study investigating the moderating role of CSR on the relationship between BGD and financial performance in the context of the financial sector. It is also the first study documenting that CSR reinforces the relationship between gender-diverse boards and financial institutions' performance. This study fills a research gap as it expands the existing literature that has generally focused on the impact of BGD on financial performance and has not reached similar results.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 7
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 11 July 2023

Anthony Nkrumah Agyabeng, Justice Nyigmah Bawole, Albert Ahenkan, James Kwame Mensah and Alexander Preko

In the space of slums are many stakeholders; the extent to which their assistance contributes to slum administration is sparsely studied. The study aims to examine how external…

Abstract

Purpose

In the space of slums are many stakeholders; the extent to which their assistance contributes to slum administration is sparsely studied. The study aims to examine how external stakeholders contribute to slum administration within the Ghanaian context.

Design/methodology/approach

Using the stakeholder theory, the study used an exploratory qualitative design based on face-to-face, in-depth interviews among 21 respondents. Participants were purposively selected from stakeholder organisations and slum residents based on the stake in slums governance in Ghana.

Findings

The results indicate that stakeholders have contributed towards slums livelihoods in the general areas of housing, trading, skill development and capacity building. It shows that stakeholders’ contributions tend to enhance slums’ living conditions and affect local assemblies positively. The study finds that slum dwellers categorise stakeholders’ contributions as short-term relief and long-term solutions. Additionally, it emerged that in the areas of policy design, implementation and policy feedback, external stakeholders have supported the government in that regard.

Research limitations/implications

The conclusion drawn from the study is limited to the four communities and the stakeholder organisations. However, communities with similar characteristics globally might benefit from the findings.

Practical implications

The study uncovers a context-specific role and assistance of external stakeholders in the domain of slums. This provides a guide to the government regarding key areas of stakeholder collaboration towards slum governance in the Ghanaian context. Theoretically, this study has contributed to new knowledge about stakeholders’ contribution to the overall governance of slums.

Originality/value

The study expands the frontiers of knowledge in the field of slum administration by focusing on external stakeholders. This study departs from previous studies, which have examined, in broader perspectives, stakeholders’ roles within the space of slums.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 17 April 2024

Awaisu Adamu Salihi, Haslindar Ibrahim and Dayana Mastura Baharudin

The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria.

Abstract

Purpose

The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria.

Design/methodology/approach

The study analyzes data of public companies for the period of 2011 through 2020. Data on board gender diversity, CSR and REM were collected from audited financial statements.

Findings

The empirical findings show that companies with greater diverse board are effective in restraining REM, thus supporting the theoretical framework of the study. Also, the result provides strong evidence of association between CSR performance and REM for policy management decision.

Research limitations/implications

The study is constrained by not considering all public companies in the country. Furthermore, it considered only gender among numerous important board attributes and environmental, social and governance (ESG) among numerous CSR attributes. Hence, future studies should consider other important attributes on REM and important attributes of board diversity and CSR on real earnings management.

Originality/value

To the best of the authors’ knowledge, this study is the first to investigate the relationship between heterogeneous board gender diversity, CSR via ESG and REM in emerging markets such as Nigeria. Therefore, it provides appropriate treatment of CSR with science and technology via EGS viewpoint of organizational operations and behavior of managing earnings. Therefore, developing better policy management for sustainable development

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

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