Search results

1 – 6 of 6
To view the access options for this content please click here
Article
Publication date: 7 June 2018

Muhammad Bilal Farooq, Ammad Ahmed and Muhammad Nadeem

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish…

Abstract

Purpose

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of their sustainability reports while others experience no improvement or a decline in sustainability report quality.

Design/methodology/approach

The study draws on the existing literature, which is analysed using a combination of legitimacy theory (i.e. commitment to sustainability reporting) and resource-based view (RBV, i.e. competencies in sustainability reporting).

Findings

A two-dimensional matrix is developed representing organisations’ competencies in (explained using the RBV) and commitment to (explained using legitimacy theory) sustainability reporting. Based on these two dimensions the matrix identifies four reporter classifications: incompetent uncommitted reporters (who publish low-quality reports); competent uncommitted reporters (who publish average-quality reports); incompetent committed reporters (who publish average-quality reports); and competent committed reporters (who publish high-quality reports). The matrix explains how reporters can transition from one quadrant/classification to another and how this transition can be either forward (moving from a lower quadrant to a higher quadrant), resulting in improvements in report quality, or backward (moving from a higher quadrant to a lower quadrant), leading to a deterioration in disclosure quality.

Originality/value

The study builds on the extant literature, combining legitimacy theory with the RBV, to provide a more complete explanation for why organisations publish sustainability reports of varying quality and why this quality varies over time. These insights can also be used to explain variations in the quality of integrated reports. The matrix may prove useful to practitioners as a tool for classifying reporters, identifying issues, assessing risk and tracking progress made.

Details

Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

To view the access options for this content please click here
Article
Publication date: 3 September 2018

Ammad Ahmed, Helen Higgs, Chew Ng and Deborah Anne Delaney

This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It…

Abstract

Purpose

This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further aims to improve the study of Geiger and Marlin (2012) by using a theoretically sound two-limit Tobit model to examine the determinants.

Design/methodology/approach

This study uses the two-limit Tobit model to examine the determinants of women representation on ASX 500 boards. This approach is used due to the censored nature of the dependent variable.

Findings

This study finds that the two-limit Tobit model is an appropriate methodology to accommodate the censored dependent variable. It further finds that firm size, women as chair of boards, corporate governance index, Global Reporting Initiative signatory, debt ratio, average board age, BIG4 auditors, chief executive officer tenure and shareholder concentration are major determinants of women on boards.

Research limitations/implications

The use of only ASX 500 companies and the sample years (2011-2014) may limit the generalisation of the findings.

Originality/value

This is the first extensive longitudinal Australian study to examine the drivers of women representation on corporate boards. It is also the first of its kind to use the two-limit Tobit model to consider these determinants.

Details

Accounting Research Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

To view the access options for this content please click here
Article
Publication date: 24 October 2019

Muhammad Nadeem, Muhammad Bilal Farooq and Ammad Ahmed

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies…

Abstract

Purpose

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on the relationship between gender diversity and firms’ financial performance.

Design/methodology/approach

Drawing on data from top 500 UK listed firms for 2007–2016 (3,279 firm-years), this study employs an adjusted-value-added intellectual coefficient as a measure of IC efficiency. Further, the two-step system-generalised method of moments has been applied to account for endogeneity issues.

Findings

The results reveal a significant positive relationship between female representation on boards and IC efficiency, including human capital, structural/innovation capital and financial capital efficiency. These results are robust to alternative proxies for the independent variable and difference-in-difference estimation.

Practical implications

The results posit that female representation on boards is associated with IC efficiency, which is vital for firms’ value creation and competitive advantage in the knowledge-economy era. The study also endorses current legislation to increase female representation on corporate boards.

Originality/value

This is among the limited studies to explore the role of female representation on boards in IC efficiency – while most prior studies relate IC efficiency to financial performance.

Details

Journal of Intellectual Capital, vol. 20 no. 5
Type: Research Article
ISSN: 1469-1930

Keywords

To view the access options for this content please click here
Article
Publication date: 23 November 2021

Saleh F.A. Khatib, Dewi Fariha Abdullah, Ahmed Elamer, Ibrahim Suleiman Yahaya and Andrews Owusu

This study aims to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps and provides…

Abstract

Purpose

This study aims to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps and provides directions for further work.

Design/methodology/approach

Using a bibliometric analysis, the authors assess the patterns in global board diversity research based on co-occurrences of researchers’ keywords and publication outputs of 991 articles from the Scopus database. Also, the co-citation network analysis was performed to assess the intellectual structure of board diversity research.

Findings

According to the keyword analysis, the authors found that researchers focus on the gender diversity of the boardroom while ignoring the cognitive diversity and other aspects of demographic diversity such as educational, ethnic, age, nationality, experience, background and tenure, pointing to the need for further work to consider other diversity attributes and the interaction between them. Additionally, board diversity research related to (but not limited to) payout policy, cash holding, initial public offerings, small–medium enterprises and financial institutions is limited.

Originality/value

This study provides a comprehensive evaluation of the development of board diversity research (using a large archival database) and identifies the common construct as well as the potential opportunities for future research directions.

Details

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

Keywords

To view the access options for this content please click here
Article
Publication date: 2 November 2020

Farhan Aadil, Oh-young Song, Mahreen Mushtaq, Muazzam Maqsood, Sadia Ejaz Sheikh and Junaid Baber

Wireless Body Area Network (WBAN) technology envisions a network in which sensors continuously operate on and obtained critical physical and physiological readings…

Abstract

Purpose

Wireless Body Area Network (WBAN) technology envisions a network in which sensors continuously operate on and obtained critical physical and physiological readings. Sensors deployed in WBANs have restricted resources such as battery energy, computing power and bandwidth. We can utilize these resources efficiently. By devising a mechanism that is energy efficient with following characteristics, i.e. computational complexity is less, routing overhead is minimized, and throughput will be maximum. A lot of work has been done in this area but still WBAN faces some challenges like mobility, network lifetime, transmission range, heterogeneous environment, and limited resources. In the present years well, contemplative studies have been made through a large body to reach some holistic points pertaining to the energy consumption in WBAN. Thus we/put forward appropriate algorithm for energy efficiency which can vividly corroborate the advances in this specific domain. We have also focused on various aspects and phases of the studies like study computational complexity, routing overhead and throughput type of characteristics. There is still a room for improvement to get the desired energy optimization in WBAN. The network performance mainly relies upon the algorithm used for optimization process. In this work, we intended to develop an energy optimization algorithm for energy consumption in WBAN which is based on evolutionary algorithms for inter-BAN communications using cluster-based routing protocol.

Design/methodology/approach

In this paper we propose a meta heuristics algorithm Goa to solve the optimization problem in WBAN. Grasshopper is an insect. Generally, this insect is viewed individually and creating large swarm in nature. Figure 5 shows the individual grasshoppers' primitive patterns in swarm. Figure 7 depicts the pseudo code of Goa. In Goa, experiments are done to view the behavior of grasshoppers in swarm. How they gradually move towards the stationary and mobile target. Through experimentation it is conceived that swarm gradually converge towards their target. Another interesting pattern related to convergence of grasshopper is that it slowly towards its target. This shows that grasshopper does not trapped in local optima. In starting iterations of exploration process Goa, search globally and in last iterations it searches local optima. Goa makes the exploration and exploitation process balanced while solving challenging optimization problems.

Findings

Energy efficiency is achieved in the optimization process of cluster formation process. As the use of proposed algorithm Goa creates the optimal number of clusters. Shorter cluster lifetime means more times clustering procedure is called. It increases the network computational cost and the communication overhead. Experimentation results show that proposed Goa algorithm performs well. We compare the results of Goa with existing optimization Algorithms ACO and MFO. Results are generated using MATLAB.

Originality/value

A lot of work has done for the sake of energy optimization in WBAN. Many algorithms are proposed in past for energy optimization of WBAN. All of them have some strengths and weaknesses. In this paper we propose a nature inspired algorithm Goa. We use the Goa algorithm for the sake of energy optimization in WBAN.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

To view the access options for this content please click here
Article
Publication date: 4 March 2014

Masoud Karami, Omid Olfati and Alan J. Dubinsky

– The main purpose of this research was to investigate whether there is a relationship between religiosity and ethical behavior of salespeople.

Abstract

Purpose

The main purpose of this research was to investigate whether there is a relationship between religiosity and ethical behavior of salespeople.

Design/methodology/approach

To investigate this association, structural equation modeling (SEM) was used; also, both exploratory and confirmatory factor analyses were undertaken to examine a scale measuring salespeople's ethical behaviors. The context in which the study was conducted was in Iranian retail specialty stores.

Findings

The results revealed for the first time the impact of religiosity on ethical behavior of the seller, a key entity in the buyer-seller dyad, that had been virtually ignored in extant empirical work.

Research limitations/implications

The study focused solely on retail salespeople in Iran. Future research should examine the religiosity-ethical behavior nexus using other kinds of sales personnel and those practicing other kinds of religion than the Shia Muslim faith investigated here. The investigation examined the association between religiosity and ethical behavior. Future work could include additional measures of religion (e.g. religious orientation) as well other individual, cultural, and organizational factors that may have an influence on salespeople's ethical conduct.

Practical implications

Sales managers should try to convince salespeople to behave ethically. Also, sales managers should not establish unachievable sales objectives for salespeople and try to employ more religious individuals as salespeople. Multinational corporations (MNCs) should treat Shia Muslim salespersons with the utmost of respect, relying on their word. Similarly, MNCs should incorporate ethical guidelines into their training classes in order to be able to communicate conveniently with local salespeople and persuade them to act more ethically.

Originality/value

The authors believe that this research can arouse managers in retail stores to set specific plans for evaluating their ethical behaviors. This research also has managerial and research implications for designing and formulating operations strategy in providing ethical standards for sales force.

Details

Journal of Islamic Marketing, vol. 5 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

1 – 6 of 6