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Article
Publication date: 23 February 2024

Anju Goswami and Pooja Malik

The novel coronavirus (COVID-19) has caused financial stress and limited their lending agility, resulting in more non-performing loans (NPLs) and lower performance during the II…

Abstract

Purpose

The novel coronavirus (COVID-19) has caused financial stress and limited their lending agility, resulting in more non-performing loans (NPLs) and lower performance during the II wave of the coronavirus crisis. Therefore, it is essential to identify the risky factors influencing the financial performance of Indian banks spanning 2018–2022.

Design/methodology/approach

Our sample consists of a balanced panel dataset of 75 scheduled commercial banks from three different ownership groups, including public, private and foreign banks, that were actively engaged in their operations during 2018–2022. Factor identification is performed via a fixed-effects model (FEM) that solves the issue of heterogeneity across different with banks over time. Additionally, to ensure the robustness of our findings, we also identify the risky drivers of the financial performance of Indian banks using an alternative measure, the pooled ordinary least squares (OLS) model.

Findings

Empirical evidence indicates that default risk, solvency risk and COVAR reduce financial performance in India. However, high liquidity, Z-score and the COVID-19 crisis enhance the financial performance of Indian banks. Unsystematic risk and systemic risk factors play an important role in determining the prognosis of COVID-19. The study supports the “bad-management,” “moral hazard” and “tail risk spillover of a single bank to the system” hypotheses. Public sector banks (PSBs) have considerable potential to achieve financial performance while controlling unsystematic risk and exogenous shocks relative to their peer group. Finally, robustness check estimates confirm the coefficients of the main model.

Practical implications

This study contributes to the knowledge in the banking literature by identifying risk factors that may affect financial performance during a crisis nexus and providing information about preventive measures. These insights are valuable to bankers, academics, managers and regulators for policy formulation. The findings of this paper provide important insights by considering all the risk factors that may be responsible for reducing the probability of financial performance in the banking system of an emerging market economy.

Originality/value

The empirical analysis has been done with a fresh perspective to consider unsystematic risk, systemic risk and exogenous risk (COVID-19) with the financial performance of Indian banks. Furthermore, none of the existing banking literature explicitly explores the drivers of the I and II waves of COVID-19 while considering COVID-19 as a dependent variable. Therefore, the aim of the present study is to make efforts in this direction.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 4 May 2023

Lin Xiu, Feng Lv and Dirk van Dierendonck

This paper aims to examine the influence of the interplay between servant leadership behaviors and Machiavellianism on leader effectiveness.

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Abstract

Purpose

This paper aims to examine the influence of the interplay between servant leadership behaviors and Machiavellianism on leader effectiveness.

Design/methodology/approach

Drawing on trait activation theory and motivation to lead theory, the authors hypothesize that the effect of servant leadership behaviors on perceived leadership effectiveness is manifested differently in teams with high-Machiavellian vs. low-Machiavellian leaders. In teams with low-Machiavellian leaders, servant leadership behaviors are expected to be associated with a cooperative way of handling team conflicts, which enhances employees' leader effectiveness ratings. In contrast, in teams with high-Machiavellian leaders, this mediation role vanishes due to the incongruency between Machiavellian traits and the cooperative context. The authors conducted a two-wave survey-based study and tested the hypotheses with a matched supervisor-employee sample from 310 employees and their leaders in 91 teams.

Findings

The results showed that servant leadership behaviors positively impact leadership effectiveness and that this effect takes place through cooperative team conflict management (TCM) without controlling for leaders' Machiavellian trait. Further analysis shows this mediation mechanism is only strong and significant in teams led by low-Machiavellian leaders, but not high-Machiavellian leaders.

Originality/value

To the authors’ best knowledge, this is the first study that examines the interplay of servant leadership behaviors and Machiavellianism on perceived leader effectiveness.

研究目的

本文旨在探討僕人式領導行為與馬基雅維利主義之間的相互作用會如何影響領導效能。

研究設計/方法/理念

我們根據特質激活理論和領導動機理論、建立了一個假設,這個假設就是: 僕人式領導行為對感知的領導效能所產生並顯示出來的影響、是會視乎團隊是高/強馬基雅維利主義,還是低/弱馬基雅維利主義而有所分別的。若團隊的領導者是低/弱馬基雅維利主義的話,僕人式領導行為大概會與使用合作的方式去處理團隊衝突有相互之關聯,這會提高僱員對領導效能的評分。與此相反,若團隊的領導者是高/強馬基雅維利主義的話,這調節作用和角色將會因馬基雅維利主義的特質與合作的環境之間存在著不協調而消失。我們進行了一個兩波的、以及基於調查的研究,在這研究中,我們利用管理者和員工相應的樣本來測試各個假設;這些樣本包括91個團隊內的310名員工及其領導者。

研究結果

研究結果顯示、僕人式領導行為對領導效能會產生積極的影響,而這影響是透過以合作方式管理團隊衝突而產生的,亦沒有對領導者的馬基雅維利主義特質加以管控。我們進一步的分析顯示、這調節機制只會在由低/弱馬基雅維利主義的領導者領導的團隊內顯得強烈和顯著,但若領導者是高/強馬基雅維利主義的話,情況就不一樣了。

研究的原創性

盡我們所知,本研究為首個研究、去探討僕人式領導行為與馬基雅維利主義之間的相互作用會如何影響感知的領導效能。

Details

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

Keywords

Article
Publication date: 4 September 2023

P. Ravi Kiran, Akriti Chaubey and Rajesh Kumar Shastri

The research paper aims to analyse the scholarly literature on advancing HR analytics as an intervention for attrition, a problem that lingers on organisational performance. This…

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Abstract

Purpose

The research paper aims to analyse the scholarly literature on advancing HR analytics as an intervention for attrition, a problem that lingers on organisational performance. This study aspires to provide an in-depth literature review and critically assess the knowledge gaps in HR analytics and attritions within organisational performance.

Design/methodology/approach

The review analyses the corpus of 196 research articles published in ostensible journals between 2011 and 2023. To identify research gaps and provide valuable insights, this study synthesises relevant studies using School of thought (S), Context (C), Methodology (M), Triggers (T), Barriers (B), Facilitators (F) and Outcomes (O) (SCM-TBFO framework). This study employs the R programming language to conduct a systematic literature review in accordance with the “preferred reporting items for systematic reviews and meta-analysis” (PRISMA) guidelines.

Findings

The emerging discipline of HR analytics encompasses the potential to manage attrition and drive organisational performance enhancements effectively. The study of SCM-TBFO encompasses a multidimensional approach, incorporating diverse perspectives and analysing its complex aspects compared to various approaches. The School of thought includes the human capital theory, expectancy theory and resource-based view. The varied research contexts entail the USA, United Kingdom, China, France, Italy and India. Further, the methodologies adopted in the studies are artificial neural networking (ANN), regression, structure equation modelling (SEM) case studies and other theoretical studies. HR analytics and attrition triggers are data mining decision systems, forecasting for firm performance and employee satisfaction. The barriers include leadership styles, cultural adaptability and lack of analytic skills, data security and organisational orientation. The facilitators were categorised into data and technology-related facilitators, human resource policies and organisational growth and performance-related facilitators. The study's primary outcomes are technology adoption, effective HR policies, HR strategies, employee satisfaction, career and organisational expansion and growth.

Originality/value

The primary goal of the literature review is to provide a comprehensive overview of the current state of HR analytics and its impact on organisational performance, particularly in relation to attrition. Further, the study suggests that attrition, a critical organisational concern, can be effectively managed by strategically utilising HR analytics and empowering data-driven interventions that optimise performance and enhance overall organisational outcomes.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 10 January 2024

Seda Özcan and Bengü Sevil Oflaç

In business-to-business interactions, conflicts are inevitable, and conflict-handling strategies that consider different variables improve the decision-making process of actors…

Abstract

Purpose

In business-to-business interactions, conflicts are inevitable, and conflict-handling strategies that consider different variables improve the decision-making process of actors. This study aims to reveal the role of power and criticality in conflict-handling research in logistics service networks.

Design/methodology/approach

A 2 × 2 between-subject experimental design with four different scenarios was used. One hundred sixty logistics service actors completed an online questionnaire. Data were analyzed with ANOVA and paired sample t-tests using the SPSS 28.0 program.

Findings

In comparative scenarios involving high and low power dynamics, individuals with high power and high criticality situations are more inclined to favor the dominating strategy compared to low-power and low-criticality contexts. However, when faced with specific circumstances characterized by both high power and high criticality, actors tend to prioritize the integrating strategy initially, followed by the dominating and obliging strategies in that order. Notably, the statistical analysis revealed no significant interaction effect between criticality and power concerning the integrating, obliging and dominating conflict-handling strategies.

Originality/value

This study used an experimental approach to investigate criticality and power as contextual elements in determining conflict-handling strategies in an inter-firm environment within logistics service networks. This study is particularly groundbreaking in its knowledge of the relationship among power dynamics, conflict criticality and conflict-handling strategies.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 29 August 2023

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

Abstract

Purpose

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Design/methodology/approach

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

Findings

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

Research limitations/implications

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

Originality/value

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

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: 16 April 2024

Yani Permatasari, Suham Cahyono, Amalia Rizki, Nurul Fitriani and Khairul Anuar Kamarudin

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Abstract

Purpose

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Design/methodology/approach

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

Findings

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

Practical implications

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

Originality/value

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

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: 14 March 2024

Attia Aman-Ullah, Azelin Aziz, Waqas Mehmood, Aidar Vafin and Mohammad Hassan

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the…

Abstract

Purpose

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the moderation role of personality traits agreeableness, extraversion, emotional stability, conscientiousness and openness in the relationship.

Design/methodology/approach

Data for the present study were collected from 209 university teachers. The employed sampling technique was convenience, and the sample size was calculated through the Kerjis–Morgan method. Furthermore, a survey method using a questionnaire was used in this study. For the data analysis, SPSS and SmartPLS were used.

Findings

The present study found that innovative leadership has a significantly positive relationship with sustainable performance. Results also confirmed the moderating effects of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness.

Originality/value

The relationship between innovative leadership and sustainable performance for the first time in the education sector’s context. Secondly, this study contributed to the moderating role of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness between innovative leadership and sustainable performance, which was a yet-to-explored phenomenon. The study model was tested through the combination of the big five-factor model and the theory of planned behaviour, which is another novelty of the study.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 31 May 2023

Roméo Parfait Ngaha and Sabine Patricia Moungou Mbenda

The perception of Islamic finance by its various stakeholders is not always reconcilable. Its foundations and attributes are subject to a plurality of perceptions making it almost…

Abstract

Purpose

The perception of Islamic finance by its various stakeholders is not always reconcilable. Its foundations and attributes are subject to a plurality of perceptions making it almost impossible to reach a consensus about them. This paper aims to understand the perception of Islamic finance by bank employees in Cameroon.

Design/methodology/approach

This research follows the interpretativist paradigm and is qualitative and exploratory in nature. The data are collected through semi-structured face-to-face interviews with bank employees, mainly branch managers. These interview data are analysed using the thematic analysis method.

Findings

Bank employees in Cameroon perceive Islamic finance as a finance that: targets everyone, regardless of religion, but Muslims first (Islamic finance is both inclusive and exclusive); offers original products and services; has a religious anchor that may hinder non-Muslim economic agents; has many advantages, mainly for financial institutions, and some limitations for financial institutions and their customers; is full of opportunities for its stakeholders; and is not yet fully practiced in Cameroon.

Originality/value

This study mobilises a qualitative approach, provides new insights into the research on the perception of Islamic finance and reaches a consensus on the perception of certain aspects and attributes of Islamic finance, namely, for the perception of the target and the Shariah compliance of Islamic finance. Furthermore, this study is a pioneering effort to understand bank employees’ perception of Islamic finance in non-Islamic and developing countries where Islamic finance is underdeveloped.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 22 March 2024

Shahin Alipour Bonab, Alireza Sadeghi and Mohammad Yazdani-Asrami

The ionization of the air surrounding the phase conductor in high-voltage transmission lines results in a phenomenon known as the Corona effect. To avoid this, Corona rings are…

Abstract

Purpose

The ionization of the air surrounding the phase conductor in high-voltage transmission lines results in a phenomenon known as the Corona effect. To avoid this, Corona rings are used to dampen the electric field imposed on the insulator. The purpose of this study is to present a fast and intelligent surrogate model for determination of the electric field imposed on the surface of a 120 kV composite insulator, in presence of the Corona ring.

Design/methodology/approach

Usually, the structural design parameters of the Corona ring are selected through an optimization procedure combined with some numerical simulations such as finite element method (FEM). These methods are slow and computationally expensive and thus, extremely reducing the speed of optimization problems. In this paper, a novel surrogate model was proposed that could calculate the maximum electric field imposed on a ceramic insulator in a 120 kV line. The surrogate model was created based on the different scenarios of height, radius and inner radius of the Corona ring, as the inputs of the model, while the maximum electric field on the body of the insulator was considered as the output.

Findings

The proposed model was based on artificial intelligence techniques that have high accuracy and low computational time. Three methods were used here to develop the AI-based surrogate model, namely, Cascade forward neural network (CFNN), support vector regression and K-nearest neighbors regression. The results indicated that the CFNN has the highest accuracy among these methods with 99.81% R-squared and only 0.045468 root mean squared error while the testing time is less than 10 ms.

Originality/value

To the best of the authors’ knowledge, for the first time, a surrogate method is proposed for the prediction of the maximum electric field imposed on the high voltage insulators in the presence Corona ring which is faster than any conventional finite element method.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 15 May 2023

Azhar Hussain, Qasim Ali Nisar, Waqas Khan, Umair Imran Niazi and Maida Malik

This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the…

148

Abstract

Purpose

This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the moderating role of big data analytics on the banking sector operating in Pakistan.

Design/methodology/approach

This study collected quantitative and cross-sectional data using structured questionnaire forms distributed to selected targeted respondents using a convenient sampling technique. The 518 useable questionnaires were analysed using the SmartPLS software through a structural equation modelling technique to test the proposed research hypotheses.

Findings

The study results revealed that IC has shown an impact on FP. The role of HPWP significantly mediates between IC and FP, while the moderating role of big data analytics remains insignificant.

Practical implications

This study highlights IC's role in enhancing FP in the Pakistani banking sector. It will bring a higher quality IC in the banking sector, and they will be better positioned to serve the community. Policymakers need to invest in IC and HPWP and utilise BDA, which will boost FP and uplift the quality of the banking sector.

Originality/value

This study extends the concept of IC and adds the theoretical role of HPWPs and big data analytics in the literature on IC, along with the contextual application. The study also develops a unique role of the integrated IC model theory with a relationship to the banking sector of Pakistan.

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