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1 – 10 of 19Osama Abdelrahim Ahmad Khader and Hosni Shareif Hussein Shanak
This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock…
Abstract
Purpose
This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018.
Design/methodology/approach
The correlation between accounting data and share price was investigated using multiple regression analysis. In this vein, “pooled ordinary least squares (OLS), fixed effect and random effect” static panel data estimators were used. The OLS model was chosen as the best model after a series of diagnostic tests.
Findings
The multiple proxies of accounting information value relevance have a positive and considerable impact on the market value per share, according to panel data research. Comparatively, the authors find proof that among the other accounting data – earnings, dividends and cash flow from operations – book value is statistically the most value-relevant.
Research limitations/implications
This empirical investigation was only conducted in Jordan. Because it is very likely to obtain different results in other nations, the findings cannot be applied to other business environments.
Practical implications
The findings of this paper may highlight the amazing relationship between accounting information and share price for policymakers, regulators and other stakeholders in developing nations, notably in Jordan. This could pave the way for effective accounting disclosures.
Originality/value
Seldom does empirical research on the relationship between accounting data and share prices from publicly traded companies on ASE exist. So, by demonstrating empirical findings from Jordanian companies, this study fills the gap in the existing literature and knowledge.
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Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail and Faozi A. Almaqtari
The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ…
Abstract
Purpose
The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.
Design/methodology/approach
The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.
Findings
The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.
Research limitations/implications
The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.
Practical implications
The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.
Originality/value
The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.
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Ahmed Diab, Samir Ibrahim Abdelazim and Abdelmoneim Bahyeldin Mohamed Metwally
This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the…
Abstract
Purpose
This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.
Design/methodology/approach
The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.
Findings
The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.
Originality/value
The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.
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Roberto Cerchione, Piera Centobelli, Eugenio Oropallo, Domitilla Magni and Elena Borin
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an…
Abstract
Purpose
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.
Design/methodology/approach
A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.
Findings
Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.
Research limitations/implications
This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.
Originality/value
This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.
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Kareem M. Selem, Rupa Sinha, Rimsha Khalid, Mohsin Raza and Mohammad Shahidul Islam
Underpinned by sensation-seeking theory (SST) and regulatory focus theory (RFT), this paper highlights the crucial role of adventurousness in self-protective behavior and future…
Abstract
Purpose
Underpinned by sensation-seeking theory (SST) and regulatory focus theory (RFT), this paper highlights the crucial role of adventurousness in self-protective behavior and future travel avoidance. Furthermore, this paper investigates safety-seeking tendency as a moderator and travel anxiety post-COVID-19 as a mediator.
Design/methodology/approach
Data were gathered from 574 potential visitors to St. Catherine post-COVID-19 and analyzed using Smart-PLS approach.
Findings
Adventurousness negatively and significantly affected travel anxiety, while the latter negatively influenced self-protective behavior and positively influenced future travel avoidance. Besides, the findings proved that travel anxiety partially mediated the adventurousness linkage with self-protective behavior and future travel avoidance. Moreover, safety-seeking tendencies dampened travel anxiety's connection with self-protective behavior and future travel avoidance.
Practical implications
This paper provides valuable insights into travel research in theory and practice to revive tourist attractions post-COVID-19 in developing countries via an adventure tourism pattern. The study helps figure out how to deal with the pandemic and restore the monument of heavenly religions, St. Catherine—sacred mountain peaks, mosques, churches and many monasteries—in addition to its charming and picturesque nature.
Originality/value
The current paper examines a traveler's adventurous nature and post-COVID-19 behavior when visiting St. Catherine and their behaviors related to future avoidance and self-protection. This paper adds the first investigation of travel anxiety and safety-seeking through the lens of SST and RFT theories in the Egyptian tourism context.
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Abbas Ali Daryaei, Afshin Balani and Yasin Fattahi
The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries…
Abstract
Purpose
The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.
Design/methodology/approach
This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.
Findings
The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.
Research limitations/implications
This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.
Originality/value
The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.
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Ahmed Juma Al Sayegh, Syed Zamberi Ahmad, Khadeeja Mohsen AlFaqeeh and Sanjay Kumar Singh
This study aims to investigate factors that influence e-government adoption among public sector departments with the view to determine how such factors may be used to better…
Abstract
Purpose
This study aims to investigate factors that influence e-government adoption among public sector departments with the view to determine how such factors may be used to better facilitate e-government adoption across United Arab Emirates (UAE) public sectors. The use of e-government is advocated for the central government in the UAE.
Design/methodology/approach
Using random sampling, a total of 172 participants from ten departments and organisations in Dubai and Sharjah completed the online survey for this pilot study.
Findings
The authors found that performance expectancy and facilitating conditions have positive effects on e-government adoption. Furthermore, this study revealed the factors that encourage more e-government adoption between government organisations in the UAE. This study reveals three facilitating conditions may encourage e-government adoption in UAE public sector organisations when short- and long-term performances have positive effects on e-government usage.
Practical implications
This study provides middle managers clarity on factors that would influence government-to-government (G2G) uptake in more government organisations across the country. For uniformity and consistency, middle managers are now better informed as a result of this study to determine how best to use the six factors to motivate subordinates for more effective G2G.
Originality/value
The scope and results of this study is a contribution to e-government studies because it identifies the factors that positively influence G2G adoption. This scope exceeds the studies by Chan et al. (2021) and Habib et al. (2020) which focuses on the use of e-government for citizens or the public. This study focuses on the use of e-government within the government and between government departments.
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Ruchi Mishra, Rajesh Singh and Kannan Govindan
The purpose of this study is to systematically review the state-of-art literature on the net-zero economy in the field of supply chain management.
Abstract
Purpose
The purpose of this study is to systematically review the state-of-art literature on the net-zero economy in the field of supply chain management.
Design/methodology/approach
A systematic literature review of 79 articles published from 2009 to 2021 has been conducted to minimise the researchers' bias and maximise the reliability and replicability of the study.
Findings
The thematic analysis reveals that studies in the field of net-zero economy have mostly been done on decarbonisation in the supply chain, emission control and life cycle analysis and environmental and energy management. The findings highlight the strong positive association between digitalisation, circular economy and resources optimization practices with net-zero economy goals. The study also addresses the challenges linked with the net-zero economy at the firm and country levels.
Research limitations/implications
Practitioners in companies and academics might find this review valuable as this study reviews, classifies and analyses the studies, outlines the evolution of literature and offers directions for future studies using the theory, methodology and context (TMC) framework.
Originality/value
This is the first study that uses a structured approach to analyse studies done in the net-zero field by assessing publications from 2009 to 2021.
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Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez and Caterina Farao
Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational…
Abstract
Purpose
Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational performance highlighting the role of employee relations climate as an underlying mechanism.
Design/methodology/approach
Data were collected from 239 employees working in diverse sectors in the state of Qatar. Structural equation modeling of partial least squares was used to analyze the data of the study.
Findings
The results suggest that IWEs positively impact organizational performance and employee relations climate. Furthermore, employee relations climate demonstrated to play a mediating role in the IWEs-organizational performance link.
Practical implications
The study can be used by administrators pertaining to the importance of IWE and employee relations climate to cultivate higher organizational outcomes such as organizational performance.
Originality/value
This research is distinctive as it examines the connection between IWEs and organizational performance in Qatar, a country where the influence of Islamic values and beliefs on work ethics is profound. In addition, the research sheds light on a topic that has received little attention in the literature: the significance of the workplace climate in determining how IWEs affect organizational performance. Finally, the research integrates two important theoretical frameworks, the RBV and the theory of other orientation, to create a comprehensive model that explains the complex relationship between IWEs, employee relations climate and organizational performance.
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Muhammad Shahrul Ifwat Ishak and Nur Syahirah Mohammad Nasir
The purpose of this study is to analyse potential models of Islamic crowdfunding as an alternative financing option for micro-entrepreneurs in Malaysia. While crowdfunding has…
Abstract
Purpose
The purpose of this study is to analyse potential models of Islamic crowdfunding as an alternative financing option for micro-entrepreneurs in Malaysia. While crowdfunding has gained traction as an alternative funding source for businesses, it is unclear how far this concept can benefit a group of micro-entrepreneurs in Malaysia.
Design/methodology/approach
This study uses a qualitative research approach by using data collected through semi-structured interviews with several experts and practitioners in crowdfunding, Shariah and entrepreneurship. Prior to discussing the facets of the findings, the data were analysed based on a thematic approach.
Findings
The findings reveal that while previous works of related literature suggest crowdfunding as a viable alternative financing option for entrepreneurs and their businesses, in reality, its practical implementation presents challenges. Numerous micro-entrepreneurs need more training in the areas of management and marketing. Such concerns raise questions about their ability to attract potential project backers. With the proper selection of Shariah contracts and several approaches to risk management, Islamic crowdfunding can potentially become an alternative funding source for microbusinesses.
Research limitations/implications
Given the exploratory nature of this study regarding the applicability of Islamic crowdfunding as an alternative fund for micro-entrepreneurs, its findings may not fully encompass Malaysia’s context because of the limited number of participants involved.
Practical implications
The findings of this study offer guidelines on how to implement Islamic crowdfunding for micro-entrepreneurs. Consequently, Islamic crowdfunding has the potential to alleviate the government’s burden of providing funds for micro-enterprises and enhance their skills and mentality to be more independent, creative and able to promote their products.
Social implications
While Islamic crowdfunding can be an alternative opportunity for business enterprises and community-based projects, it promotes the spirit of cooperation and collaboration within society.
Originality/value
Although Islamic crowdfunding is a topic that has been discussed previously, empirical investigations in this area remain scarce, mainly through qualitative approaches. Distinguishing from prior literature, this study analyses several potential models of Islamic crowdfunding from the perspectives of experts, practitioners and related agencies for micro-entrepreneurs. Moreover, this study bridges insights from related literature so that they offer practical applications to support micro-entrepreneurs in Malaysia.
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