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Open Access
Article
Publication date: 27 April 2022

Fahmida Akhter, Mohammad Rokibul Hossain, Hamzah Elrehail, Shafique Ur Rehman and Bashar Almansour

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The…

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Abstract

Purpose

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

Design/methodology/approach

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

Findings

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

Research limitations/implications

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

Originality/value

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

研究目的

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究方法

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

研究的原創性/新穎性

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。

Details

European Journal of Management and Business Economics, vol. 32 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 20 September 2022

Hasan Yousef Aljuhmani, Bashar Ababneh, Lawrence Emeagwali and Hamzah Elrehail

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research…

Abstract

Purpose

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

Design/methodology/approach

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

Findings

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

Research limitations/implications

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

Originality/value

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Open Access
Article
Publication date: 14 February 2020

Ayman El-Dessouki and Ola Rafik Mansour

The purpose of this paper is to unveil the main changes in the UAE’s policy towards Iran since its foundation in 1971. The UAE favored strategic hedging, extending its commercial…

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Abstract

Purpose

The purpose of this paper is to unveil the main changes in the UAE’s policy towards Iran since its foundation in 1971. The UAE favored strategic hedging, extending its commercial and diplomatic relations with Iran, in addition to developing its military capabilities and maintaining military/security alliances with Saudi Arabia and the USA. However, the UAE started to reorient its policy towards Iran by adopting some sort of balancing strategy in the aftermath of the Arab Spring of 2011. This paper examines how and why the UAE had to change course and explores whether it would revert back to strategic hedging with Iran.

Design/methodology/approach

The study will be carried out based on a theoretical framework drawn from strategic hedging theory, a new structural theory in international relations, to examine the shifts in UAE policy towards Iran. Previous literature suggests that small states prefer hedging over balancing or bandwagoning. The authors also undertake a descriptive analysis and deploy a longitudinal within-case method to investigate changes in UAE policy towards Iran and identify the causal mechanisms behind these changes. That method allows investigating the impact of a particular event on a case by comparing the same case before and after that event occurred.

Findings

The main finding of this study is that the UAE hedging strategy towards Iran allowed maximizing the political and economic returns from the cooperation with Iran and mitigating the long-range national security risks without breaking up the consistent and beneficial ties with other regional and global powers. Hedging achieved the desired outcome, which is preventing direct military confrontation with Iran. Hard balancing, adopted by Abu Dhabi after the 2011 Arab Spring, has proved to have some negative effects, most importantly provoking Tehran. Some recent indicators suggest, though that the UAE may revert back to its long-established hedging policy towards Iran.

Originality/value

Strategic hedging is a new structural theory in international relation, although hedging behavior in states’ foreign policies is far from new. It is new enough, thus, not have been researched sufficiently, strategic hedging still needs theorizing and comparison. This paper highlights the importance of strategic hedging as the most appropriate strategy for small states. It provides an important contribution to the application of the theory to the case of UAE policy towards Iran. The paper also assesses the conventional wisdom that small states prefer hedging over balancing in the light of the changes in the UAE foreign policy since 2011.

Details

Review of Economics and Political Science, vol. 8 no. 5
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 24 July 2023

Sheak Salman, Tazim Ahmed, Hasin Md. Muhtasim Taqi, Guilherme F. Frederico, Amit Sarker Dip and Syed Mithun Ali

The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation…

Abstract

Purpose

The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation in the apparel industry has become more difficult. Thus, the purpose of this study is to explore the barriers to implementing LM practices in the apparel industry of Bangladesh in the context of COVID-19 pandemic.

Design/methodology/approach

For evaluating the barriers, an integrated framework that combines the Delphi method and fuzzy total interpretive structural modeling (TISM) has been designed. The application of fuzzy TISM has resulted in a structured hierarchical relationship model of the barriers with driving and driven power.

Findings

The findings reveal that “lack of synchronization of lean planning with strategic planning”, “lack of proper understanding of lean concept” and “low priority from the top management” are the three top most important barriers of LM implementation in apparel industry.

Practical implications

These findings will help the apparel industry to formulate strategy for implementing the LM practices successfully. The proposed model is expected to contribute to the sustainable development goals (SDGs) such as Responsible Consumption and Production (SDG 12); Decent Work and Economic Growth (SDG 8); Industry, Innovation and Infrastructure (SDG 9) via resilient strategies.

Originality/value

This study is one of few initial efforts to investigate LM implementation barriers during the COVID-19 epidemic in a real-world setting.

Details

International Journal of Industrial Engineering and Operations Management, vol. 6 no. 2
Type: Research Article
ISSN: 2690-6090

Keywords

Executive summary
Publication date: 29 November 2023

SYRIA: Stalled Arab ties will constrain president

Details

DOI: 10.1108/OXAN-ES283693

ISSN: 2633-304X

Keywords

Geographic
Topical
Open Access
Article
Publication date: 28 November 2023

Rifath Mahmud Uday, Sheak Salman, Md. Rezaul Karim, Md. Sifat Ar Salan, Muzahidul Islam and Mustak Shahriar

The objective of this study is to investigate the barriers hindering the integration of lean manufacturing (LM) practices within the furniture industry of Bangladesh. The…

Abstract

Purpose

The objective of this study is to investigate the barriers hindering the integration of lean manufacturing (LM) practices within the furniture industry of Bangladesh. The traditional operational paradigms in this sector have posed substantial challenges to the effective implementation of LM. In this study, the barriers of implementing LM in the furniture business are examined, aiming to provide a systematic understanding of the barriers that must be addressed for a successful transition.

Findings

The research reveals that “Fragmented Industry Structure,” “Resistance to Lean Practices” and “Inadequate Plant Layout and Maintenance”, emerged as the foremost barriers to LM implementation in the furniture industry. Additionally, “Insufficient Expert Management,” “Limited Technical Resources” and “Lack of Capital Investment” play significant roles.

Research limitations/implications

The outcomes of this study provide valuable insights into the furniture industry, enabling the development of strategies for effective LM implementation. One notable challenge in lean implementation is the tendency to revert to established practices when confronted with barriers. Therefore, this transition necessitates informed guidance and leadership. In addition to addressing these internal challenges, the scope of lean implementation should be broadened.

Originality/value

This study represents one of the initial efforts to systematically identify and assess the barriers to LM implementation within the furniture industry of Bangladesh, contributing to the emerging body of knowledge in this area.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Article
Publication date: 13 November 2023

María García de Blanes Sebastián, Alberto Azuara Grande and José Ramón Sarmiento Guede

Reservation of travel and leisure services through the digital environment has gained a growing role in society, influencing the revolution of the sector. It needs to be noted…

Abstract

Purpose

Reservation of travel and leisure services through the digital environment has gained a growing role in society, influencing the revolution of the sector. It needs to be noted that there is a considerable lack of formal approaches to the identification of factors for the positive reception and use of these digital tools. For this reason, it is necessary to establish the main factors influencing the adoption and use of digital travel and restaurant platforms (TRPs), adding to the theoretical model two new factors: trust and word-of-mouth (WOM). This paper aims to discuss the aforementioned ideas.

Design/methodology/approach

A theoretical model has been proposed, based on the extended unified theory of acceptance and use of technology (UTAUT2). Data collection was conducted through an online survey, in which 331 responses were compiled. Data obtained were analysed using structural equation modelling (SEM) with AMOS v27 software.

Findings

The results show that performance expectancy and WOM have a significant impact on the adoption of TRPs. However, it was found that effort expectancy, social influence, facilitating conditions, trust and price/value are not significant variables.

Social implications

This research confirms that WOM communication positively influences the use of TRPs, facilitating various aspects for restaurant customers, including reducing wait times, streamlining the ordering process for allergic and intolerant customers, enhancing loyalty programs, order management and the opportunity to provide a personalised experience.

Originality/value

This study is the first to incorporate WOM variable into the extended UTAUT2 model applied to TRPs. Through a literature review, it has paved the way for significant future research directions that have not been adequately addressed by the scientific community, including the adoption and usage of food delivery platforms and online review platforms, as well as the behaviour of disabled customers towards these platforms.

Details

British Food Journal, vol. 126 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 15 December 2023

Umar Nawaz Kayani

This study aims to give a glimpse of the existing blockchain applications across industries and add to a complete knowledge of the blockchain’s properties.

Abstract

Purpose

This study aims to give a glimpse of the existing blockchain applications across industries and add to a complete knowledge of the blockchain’s properties.

Design/methodology/approach

Systematic literature review is used as the research strategy for this investigation and other aspects of the preferred reporting items for systematic reviews and meta-analyses framework have been incorporated to create a scholarly publications evaluation of the blockchain-based application in the financial arena and its future. The research looks at 86 studies published between 2018 and 2022.

Findings

There has been a steady but noticeable increase in the study of blockchain’s potential in many application domains over the past few of years. This rising tendency illustrates the newness and potential of blockchain technology, as well as the increasing attention from academics. According to the findings, blockchain is an appropriate solution for processing transactions using cryptocurrencies; nevertheless, it still has significant technical issues and limits that require to be exploring and solving before it can be considered a viable option. It is therefore, necessary to have a high level of reliability for payments and confidentiality, in addition to maintaining the anonymity of nodes, to stop assaults and efforts to disrupt transactions in the blockchain.

Practical implications

This study has several important theoretical and practical implications. First, it adds to the body of knowledge on blockchain and Fintech, focusing on the transaction side. While much blockchain research has focused on how the technology may affect strategic choices, this study has shed light on its potential from the perspective of financial reporting. Second, by highlighting the importance of the demand for the prompt identification of losses, this work adds to the body of knowledge on the factors that influence transaction frauds involving paper money. Additionally, by establishing the link between transparency and virtual transactions, the author backs up the asymmetric responses of investors to different investment possibilities. It looks at the evolution of financial technology (Fintech) and shows how it can be used to take the advantage of unique opportunities.

Originality/value

The study is different and novel from the previously published literature on this topic mainly because of its comprehensiveness, as it revolves around all industrial and commercial areas. The three main lines of research have been outlined, namely, classifying the many blockchain-based innovations that will alter the financial landscape in many industries; identifying whether these industries are a good fit for blockchain’s wealth creation potential; and directing researchers by outlining prospective study pathways.

Details

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

Keywords

Article
Publication date: 29 December 2023

Fatima Shaukat, Muhammad Shafiq and Atif Hussain

As a little research has been conducted to understand the factors influencing users’ intentions to adopt blockchain-based telemedicine (BBT), it is important to investigate BBT…

Abstract

Purpose

As a little research has been conducted to understand the factors influencing users’ intentions to adopt blockchain-based telemedicine (BBT), it is important to investigate BBT acceptance as incorporation of blockchain technology can solve telemedicine-related issues. Accordingly, this study aims to investigate the factors influencing behavioral intentions (BI) to adopt BBT.

Design/methodology/approach

An integrated model comprising the constructs taken from technology–organization–environment framework, technology acceptance model, unified theory of acceptance and use of technology and theory of planned behavior based on their relevance to the context and the objectives of the study has been used for this research. A quantitative approach has been used to test the hypotheses, for which the data was collected from 324 respondents through a self-administered questionnaire. Partial least squares structural equation modeling has been used to test the hypotheses.

Findings

The results of the study show that relative advantage, perceived usefulness, trust and perceived ease of use have a significant impact on BI to adopt BBT, whereas regulatory support, subjective norms and facilitating conditions do not have any significant impact on the same.

Research limitations/implications

As the concept of BCT in Pakistan is at its nascent stage and literature regarding this technology’s adoption is also limited, researchers and scholars can apply it to several other fields in Pakistan. For example, this study can be extended to explore the factors influencing blockchain adoption in areas such as education, logistics, transportation, finances and management. This research only considers the direct effects of constructs on BI to adopt BBT and does not consider any mediation and moderations constructs. Future researchers can also study the influence of mediation and moderation constructs on BI to adopt BCT.

Originality/value

Although studies on the acceptance of telemedicine exist, there is a gap concerning the acceptance of BBT, which the current study helps to bridge. From a practical standpoint, the current study makes a highly valuable contribution toward understanding acceptance factors for BBT projects, leading to help policymakers devise policies to promote telemedicine.

Details

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

Keywords

Article
Publication date: 31 October 2023

Asif Zaman, Issam Tlemsani, Robin Matthews and Mohamed Ashmel Mohamed Hashim

The rapid rise of Islamic crypto assets, underpinned by blockchain technology, has introduced a novel dimension to the Islamic financial landscape, raising questions about their…

Abstract

Purpose

The rapid rise of Islamic crypto assets, underpinned by blockchain technology, has introduced a novel dimension to the Islamic financial landscape, raising questions about their potential as safe havens within emerging Islamic economies. However, the opportunities and challenges associated with this phenomenon remain insufficiently explored. In this context, this study aims to empirically investigate the extent to which blockchain technology can establish Islamic crypto assets as safe havens in equity markets within Islamic economies.

Design/methodology/approach

This study addresses the need for rigorous empirical analysis to understand the dynamics between Islamic crypto assets and stock markets in emerging Islamic economies, focusing on the transmission of volatility. While the evolving nature of the Islamic financial sector demands reliable data, the reliance on the most available data offers insights into the expected future trends in this emerging field. The research specifically focuses on three essential assets in the Islamic financial portfolio: OneGram Coin and X8XToken, both backed by gold and MRHB DeFi, an Islamic DeFi asset lacking gold backing. These crypto assets are compared with corresponding assets in seven stock markets of emerging Islamic economies. Using daily log returns of the Islamic crypto assets from various sources and seven Islamic stock indices. The data covers the period from December 27, 2021, to December 28, 2022, capturing the fluctuations in Islamic stocks and cryptocurrency markets during the post-COVID-19 era. This research uses advanced econometric techniques, including pairwise dynamic correlation and the DCC GARCH model.

Findings

The findings indicate that Islamic crypto assets exhibit distinct characteristics, with lower volatility and low correlations compared to their conventional counterparts in non-Islamic contexts. This outcome suggests that these Islamic crypto assets could potentially serve as safe havens within Islamic stock markets, offering valuable insights for various stakeholders, including investors, governments and policymakers.

Research limitations/implications

The findings are based on a specific set of Islamic crypto assets and may vary with a different selection. Market dynamics can also influence the relationships observed. Nevertheless, the outcomes provide valuable insights for investors, policymakers and researchers interested in the intersection of Islamic finance, cryptocurrency and technology.

Originality/value

In essence, this research not only unveils the potential of Islamic crypto assets as stabilizing forces but also delineates a trajectory for subsequent research endeavours within the realm of emerging Islamic Fintech, elucidating the challenges, opportunities and benefits that lie therein. With a discerning eye on circumventing the pitfalls entrenched within conventional crypto finance, this study contributes to a heightened comprehension of the transformative role that Islamic crypto assets can assume, ultimately enriching the financial resilience of Islamic economies.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

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