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Article
Publication date: 13 October 2023

Faraj Salman Alfawareh, Edie Erman Che Johari and Chai-Aun Ooi

This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business…

Abstract

Purpose

This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business environment. This study also examines the moderating role of gender diversity.

Design/methodology/approach

The sample is drawn from the annual reports of 68 Jordanian firms between 2015 and 2019. This paper uses the ordinary least square regression. It also uses the generalised method of moments approach to control any endogeneity issue and analyses the data in depth. In addition, it uses a dynamic model to address concerns regarding causality in the study’s models.

Findings

The results show that governance mechanisms and firm performance have an impact on CEO compensation. Furthermore, the outcomes indicate that gender diversity significantly and positively moderates the association between firm performance and CEO compensation. These findings enhance and support agency theory in the context of Jordan.

Practical implications

The study’s results have significant implications for policymakers, shareholders, investors, academicians and the public in the developing Jordanian market. The findings also support more monitoring and inspection to prevent the occurrence of opportunistic management behaviour and ensure that CEO remuneration packages are appropriately designed.

Originality/value

This study provides a unique understanding by explaining the impact of governance and performance on CEO compensation in a developing country such as Jordan. Besides that, the current study extends prior studies in Jordan significantly.

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: 1 July 2024

Mohammad Alta'any, Salah Kayed, Rasmi Meqbel and Khaldoon Albitar

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial…

Abstract

Purpose

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial performance.

Design/methodology/approach

The sample includes non-financial firms listed in the FTSE 350 index during the period 2010–2015. Managerial tone was measured using positive and negative keywords based on the Loughran-McDonald Sentiment Word Lists, while return on assets was used as a proxy for firms’ financial performance.

Findings

The findings indicate that current financial performance positively affects the managerial tone in earnings conference calls. Likewise, the results also show that there is a positive relationship between managerial tone in earnings conference calls and firms’ future financial performance.

Practical implications

The results have important implications for top management to use more virtual communication media (i.e. earnings conference calls) to continue managing their relationships with financial stakeholders and helping them better understand financial performance, especially in countries where holding such calls is not yet part of firms’ policy.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies that explore the relationship between managerial tone in earnings conference calls and financial performance. Overall, this study contributes to managerial tone literature and holds significant theoretical and practical implications.

Details

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

Keywords

Article
Publication date: 15 January 2024

Faris Elghaish, Sandra Matarneh, Essam Abdellatef, Farzad Rahimian, M. Reza Hosseini and Ahmed Farouk Kineber

Cracks are prevalent signs of pavement distress found on highways globally. The use of artificial intelligence (AI) and deep learning (DL) for crack detection is increasingly…

Abstract

Purpose

Cracks are prevalent signs of pavement distress found on highways globally. The use of artificial intelligence (AI) and deep learning (DL) for crack detection is increasingly considered as an optimal solution. Consequently, this paper introduces a novel, fully connected, optimised convolutional neural network (CNN) model using feature selection algorithms for the purpose of detecting cracks in highway pavements.

Design/methodology/approach

To enhance the accuracy of the CNN model for crack detection, the authors employed a fully connected deep learning layers CNN model along with several optimisation techniques. Specifically, three optimisation algorithms, namely adaptive moment estimation (ADAM), stochastic gradient descent with momentum (SGDM), and RMSProp, were utilised to fine-tune the CNN model and enhance its overall performance. Subsequently, the authors implemented eight feature selection algorithms to further improve the accuracy of the optimised CNN model. These feature selection techniques were thoughtfully selected and systematically applied to identify the most relevant features contributing to crack detection in the given dataset. Finally, the authors subjected the proposed model to testing against seven pre-trained models.

Findings

The study's results show that the accuracy of the three optimisers (ADAM, SGDM, and RMSProp) with the five deep learning layers model is 97.4%, 98.2%, and 96.09%, respectively. Following this, eight feature selection algorithms were applied to the five deep learning layers to enhance accuracy, with particle swarm optimisation (PSO) achieving the highest F-score at 98.72. The model was then compared with other pre-trained models and exhibited the highest performance.

Practical implications

With an achieved precision of 98.19% and F-score of 98.72% using PSO, the developed model is highly accurate and effective in detecting and evaluating the condition of cracks in pavements. As a result, the model has the potential to significantly reduce the effort required for crack detection and evaluation.

Originality/value

The proposed method for enhancing CNN model accuracy in crack detection stands out for its unique combination of optimisation algorithms (ADAM, SGDM, and RMSProp) with systematic application of multiple feature selection techniques to identify relevant crack detection features and comparing results with existing pre-trained models.

Details

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

Keywords

Article
Publication date: 9 May 2024

Mohammed Iqbal Al-Ajlouni, Rawa Hijazi and Sahem Nawafleh

The aim of this paper is to examine a model that combines barriers, drivers, government responses, recovery expectations, expected future changes in performance and the extent of…

Abstract

Purpose

The aim of this paper is to examine a model that combines barriers, drivers, government responses, recovery expectations, expected future changes in performance and the extent of digitalisation as a moderator in SMEs.

Design/methodology/approach

This study uses exploratory causal methodologies. The study employs a quantitative methodology based on utilising an electronic questionnaire to gather the opinions of home workers and entrepreneurs in Jordan. The cross-sectional data collection approach was conducted in a single time frame, and a total of 1,179 valid questionnaires were analysed using Smart PLS along with SPSS.

Findings

The findings demonstrate that the barriers lower the expectations of recovering performance, whilst the drivers and government responses raise the expectations of both performance recovery and change in performance. Concerning digitalisation, this study discovered that firms going digital had a significant positive direct impact on expectations of performance change. This paper also found that expectations of performance change are significantly positively impacted by the interaction between drivers and digitalisation. However, the moderating influence of digitalisation on the positive impact of government responses on expectations of performance change was not verified.

Practical implications

The study's conclusions led to the formulation of several policy recommendations aimed at easing the burden on SMEs.

Originality/value

This study adds something new to the body of knowledge on SMEs by investigating the effects of barriers, drivers and government responses on expectations of performance recovery and the expected future change in performance moderated by digitalisation.

Details

Business Process Management Journal, vol. 30 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Book part
Publication date: 31 October 2023

Jimena Hurtado

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and…

Abstract

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and lovable. However, they present their own failings and can counter each other in positive and negative ways, that threaten the communities of beliefs they form and their interactions. An appropriate institutional framework can control the fanaticism and sectarianism that can come with established religion and philosophy.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Abstract

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Book part
Publication date: 31 October 2023

Daniel B. Klein

In Theory of Moral Sentiments, Adam Smith reasons about how a change in one thing, A, is attended by a change in another thing, B. In expounding on such bivariate relationships…

Abstract

In Theory of Moral Sentiments, Adam Smith reasons about how a change in one thing, A, is attended by a change in another thing, B. In expounding on such bivariate relationships, Smith sometimes seems to go out of his way to posit a state of the world in which the relationship would break down. That feature suggests an irony about knowing how a change in B attends a change in A. We might think we understand the bivariate relationship, but it holds only for certain states of the world. The relationship is circumstanced. The more one studies the Moral Sentiments, the more one realizes that circumstantiality suffuses its teachings. My discussion arrives at a place of doubt about the most important bivariate relationship – that between approval from our conscience and doing good. Smith seems to suggest, particularly at the end of his life, that a person can best know the relationship between his conscience’s approval and his doing good under circumstances of his having frank and open friendships. The implication for politics is that we want that kind of government that best conduces to frank and open friendships.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Article
Publication date: 8 April 2024

Khelood A. Mkalaf, Amer A. Kadhum, Rami Hikmat Al-Hadeethi and Ammar Al-Bazi

This study investigates the influence of e-marketing risks on a Corporation’s Reputation (CR) resulting from its online marketing of products and services.

Abstract

Purpose

This study investigates the influence of e-marketing risks on a Corporation’s Reputation (CR) resulting from its online marketing of products and services.

Design/methodology/approach

A comprehensive analysis was conducted to enhance the company’s e-marketing strategies and bolster its reputation in the market. This involved an investigation into key factors of e-marketing risks, such as customer confidence, product quality, marketing fraud, credibility and customer knowledge and proficiency in using online platforms. These factors have directly impacted the company’s reputation, including aspects such as product/service quality, attractiveness, performance and commitment to social responsibility.

Findings

Its finding indicates that customers' lack of confidence in e-marketing has a strong impact on CR, followed by product quality and credibility. The absence of consumer awareness about e-marketing websites and e-fraud frequently negatively affects the organizational reputation.

Practical implications

To enhance the corporation’s reputation, it is recommended that companies provide educational resources on online shopping, including guidance on using the company’s website, comparing prices and other services that facilitate online purchases. This will help to support the credibility of e-marketing and enhance customer trust.

Originality/value

This research is an exploration of how e-marketing has affected a Corporation’s Reputation. It provides modern knowledge about the dynamic interplay between digital strategies and brand perception. Investigating this relationship provides valuable insights into the evolving landscape of consumer trust in the digital age. By analysing the various ways in which e-marketing influences a company’s reputation, innovative approaches can be developed to enhance its online presence and build lasting customer trust.

Details

Journal of Contemporary Marketing Science, vol. 7 no. 2
Type: Research Article
ISSN: 2516-7480

Keywords

Content available
Book part
Publication date: 31 October 2023

Abstract

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Book part
Publication date: 6 August 2024

Jeffrey A. Hayes

This chapter begins by covering four parenting styles and their effects on college students’ wellbeing. Next, the effects of parents’ divorce and parental death on college…

Abstract

This chapter begins by covering four parenting styles and their effects on college students’ wellbeing. Next, the effects of parents’ divorce and parental death on college students are explored. In addition to relationships with their parents, the chapter also examines college students’ relationships with their friends. Friendships based on utility or pleasure are contrasted with those based on virtue. Next, the chapter explores the effects of college students’ friendships on various aspects of their academic performance (e.g., dropping out of school) and social lives (e.g., drinking behaviors). The role of social media in college students’ relationships is considered as well. The chapter concludes with a focus on college students’ romantic relationships.

Details

College Student Mental Health and Wellness: Coping on Campus
Type: Book
ISBN: 978-1-83549-197-3

Keywords

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