Search results

1 – 10 of 43
Article
Publication date: 24 September 2019

Sahar Feili, H.R. Sabouhi, Hassan Sobhani and M. Traz

This study aims to propose a new scheme for designing a high-sensitivity optical biosensor. For this, two agents have been considered: reflection-type micro-resonators, which…

Abstract

Purpose

This study aims to propose a new scheme for designing a high-sensitivity optical biosensor. For this, two agents have been considered: reflection-type micro-resonators, which filter the noise of the pump, and coupled-ring reflectors (CRRs), which are coupled to partial reflecting elements in the bus waveguide to create Fano-resonance. These two agents improve the sensor sensitivity and have low-power optical switching/modulation.

Design/methodology/approach

The proposed model is based on the coupling of the CRRs with the Fabry–Pérot cavity. The slope of the Fano-resonance line shape and consequently the sensitivity of the proposed CRRs are higher than those of conventional microring resonators.

Findings

The proposed scheme has many characteristics: CRRs have been used to create a higher slope of the Fano-resonance line shape; the sensitivity of the sensor shows improvement on the basis of reflection-type micro-resonators and by the removal of the pump noise; the designed sensor has low-power optical switching/modulation; and the modeling and designing of a novel high-sensitivity resonator is based on coupling the CRRs with the Fabry–Pérot cavity.

Originality/value

This study has proposed a new scheme for designing a high-sensitivity optical biosensor. This method is based on the improvement of the sensitivity by two agents: reflection-type micro-resonators, which filter the noise of the pump, and coupled-ring reflectors, which are coupled to partial reflecting elements in the bus waveguide to create Fano-resonance.

Details

Sensor Review, vol. 39 no. 6
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 9 May 2023

Gabriella Arcese, Grazia Chiara Elmo, Fabio Fortuna, Maria Giovina Pasca and Mario Risso

The study investigates how consumers' food purchasing habits changed during the Covid-19 pandemic in Italy. The research aims to understand if traditional aspects, health…

Abstract

Purpose

The study investigates how consumers' food purchasing habits changed during the Covid-19 pandemic in Italy. The research aims to understand if traditional aspects, health consciousness and environmental concerns have influenced and changed the purchases of food products post-pandemic.

Design/methodology/approach

The authors developed a theoretical model to understand whether health consciousness, traditional aspects and environmental concerns affect consumers' purchasing intention. The study collects secondary data to analyse state of the art and investigate consumer behaviour in the agri-food system after the pandemic. Thereafter, a survey was conducted via a convenience random sampling procedure. The data (n = 622) were analysed using the formulated research framework and tested through the structural equation modelling procedure.

Findings

The findings reveal that health consciousness and traditional aspects (culinary traditions, ingredients usage from one's territory of origin, products' origin attention) are among the main reasons for purchasing agri-food goods after the pandemic. Instead, environmental concerns negatively affect consumers' purchase intentions.

Originality/value

The study identifies which aspects influenced consumers' purchasing intentions after the Covid-19 pandemic. It also provides insights for food companies and policymakers on the factors to be improved to optimize the agri-food sector following a sustainable perspective and in order to develop effective business strategies.

Details

British Food Journal, vol. 126 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 14 July 2022

Ahmad Hambali and Desi Adhariani

This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is…

Abstract

Purpose

This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is worth investigating as there is a concern that companies will reduce their sustainability activities to focus more on economic recovery, thereby leading to lower sustainability performance.

Design/methodology/approach

This study uses data from companies listed on Indonesian and Malaysian stock exchanges. These two countries have experienced rapid developments in Islamic finance and possess similar criteria in assigning the Sharia compliance label to a company. The data on sustainability performance and its three dimensions (environmental, social and governance) were gathered from Refinitiv (Thomson Reuters) and analysed using panel data regression.

Findings

The results show that Sharia-compliant companies had a higher sustainability performance in all research periods, but not during the COVID-19 pandemic. This implies that the pandemic has not triggered a need for Sharia-compliant companies to improve their sustainability performance. The results can be interpreted that sustainability performance is not only at stake during the COVID-19 pandemic but it can also indicate a “business-as-usual” approach applied by companies regardless of the Sharia-compliant label.

Originality/value

Sustainability performance has been intensively investigated in prior research, but how it is related to the current health crisis and Sharia compliance has been scantily studied and becomes the originality of this research.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 11 April 2023

M. Kabir Hassan, Muhammed Tarık İslam, Zobayer Ahmed and Jahidul Islam Sarker

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate…

Abstract

Purpose

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate of publications on IB indicates that this subject has attracted a substantial amount of scholarly attention. It has also been a prioritized topic for many banking and financial scholars in Bangladesh. This paper aims to conduct a bibliometric analysis to assess the research on IB in Bangladesh.

Design/methodology/approach

The method used in this study is a bibliometric analysis of the sample literature collected in January 2022 from the SCOPUS database. The sample size of the study is 120 articles published between 1999 and 2021 which meet the specific selection criteria. To analyze the data, software such as Rstudio (Rshiny), Microsoft Excel and VOSviewer have been used. The analyses were performed in three broad categories: overall performance indicators, citation analysis and cross-dimensional keyword analysis, followed by a brief content analysis that identifies research streams.

Findings

This paper shows a notable increase in the number of publications between 2012 and 2021 with Alam M.K. being the highest contributor to this momentum publishing 12 articles. The findings also highlight the most contributing countries, organizations, publications, articles, sources and subjects. Out of 120 articles, this study has identified 14 research streams that have already been investigated by previous authors. The research streams include the growth of IB in Bangladesh; corporate social responsibility; Islamic human resource management; comparative study; customer satisfaction; development issues; efficiency of Islamic banks; green banking; Islami Bank Bangladesh Limited; IB industry; Islamic finance; Islamic microfinance; Shariah governance; and theoretical aspects of IB in Bangladesh. This study further identified future research agenda with specific research questions.

Research limitations/implications

This research is limited to journal articles published in English in Scopus-indexed publications. Further research could include various databases, such as the Web of Science, and increase studied units. While this study focused only on bibliometric analysis and research streams, future studies may center on the systematic review of articles published on specific topics.

Originality/value

Although IB is a rising sector in the financial system of Bangladesh, to the best of the authors’ knowledge, this is the first bibliometric analysis of IB in Bangladesh. The 14 research streams identified in this study also uniquely provide 10 future research agendas with 39 specific research questions.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 5
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 1 January 2021

Tze Kiat Lui, Mohd Haniff Zainuldin, Ahmad Nazri Wahidudin and Chuan Chew Foo

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as…

1569

Abstract

Purpose

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as Malaysian banks have different shareholding patterns that are more highly concentrated than those in the developed economies, this study also investigates the impact of ownership concentration on CSRD in both types of banks.

Design/methodology/approach

This study employs hand-collected corporate social responsibility (CSR) data from the annual and sustainability reports of 21 conventional banks and 16 Islamic banks in Malaysia during 2010–2017. The data are then run using the pooled ordinary least square (OLS) with robust standard errors and robust regressions models together with all possible factors determining CSRD in the banking sector.

Findings

This study discovers that Islamic banks disclose a higher level of total CSRD than their conventional counterparts after controlling a number of important determinants of CSRD. These results remain consistent for four different dimensions of CSRD, i.e. employees, communities, environment and products and services. In relation to the impact of ownership concentration on CSRD level, the results show that high ownership concentration reduces the level of CSRD by Malaysian banks. However, in an additional interaction test, the result exhibits a complementary relationship between Islamic banks and ownership concentration in influencing CSRD level.

Research limitations/implications

This study finds that the principle of Islamic accountability has been internalised by Islamic banks, and shaped them to put equal emphasis on the disclosure of CSR practices and the financial information disclosure.

Practical implications

It is recommended for all banks to ensure the integration of a more comprehensive ethical system, such as theological ethical values in every aspect of their business activities. The findings from this study also highlight the necessity for the central bank to increase their monitoring role, especially towards banks with a more concentrated ownership structure by limiting the size of shareholdings by any particular types of owners.

Originality/value

Only a few studies have compared CSR practices between these two types of banks, and most of them are descriptive and qualitative in nature. This study is the first that uses a robust model with a high R-squared value, which control for all possible factors determining CSRD in the banking sector.

Details

International Journal of Bank Marketing, vol. 39 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 5 March 2024

Mahmoud Agha, Md Mosharraf Hossain and Md Shajul Islam

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial…

Abstract

Purpose

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

Design/methodology/approach

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Findings

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

Originality/value

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 20 April 2020

Shamsun Nahar, Mohammad Istiaq Azim and Md Moazzem Hossain

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business…

1281

Abstract

Purpose

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is conducted in a setting where banks are not mandated to follow international standards for their risk disclosures.

Design/methodology/approach

Using 300 bank-year observations comprising hand-collected private commercial bank data, the study uses regression analysis to investigate the influence of risk governance characteristics on risk disclosure.

Findings

This paper reports a positive relationship between risk disclosure and banks’ governance characteristics, such as the presence of various risk committees and a risk management unit.

Practical implications

Because studies are lacking on risk disclosure and risk governance conducted in developing countries, it is expected that this research will make a significant contribution to the literature and provide a foundation for further research in this field.

Social implications

This study complements the corporate governance literature, more specifically the risk governance literature, by incorporating agency theory, institutional theory and proprietary cost theory to provide robust evidence of the impact of risk governance practices in the context of a developing economy.

Originality/value

Previous studies on risk disclosure and governance determinants primarily involve developed countries. This paper’s contribution is to examine risk disclosure and risk governance characteristics in a developing country in which reporting according to international standards is effectively voluntary.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 March 2016

Shamsun Nahar, Christine Jubb and Mohammad I Azim

The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary…

2663

Abstract

Purpose

The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary.

Design/methodology/approach

Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance.

Findings

This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study.

Research limitations/implications

This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008).

Practical implications

Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank.

Originality/value

The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place.

Details

Managerial Auditing Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 4 June 2018

Rashid Zaman, Jamal Roudaki and Muhammad Nadeem

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence on the…

1275

Abstract

Purpose

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence on the adoption of firms’ corporate social responsibility (CSR) practices.

Design/methodology/approach

The study applied structural equation modelling to empirically test the proposed model on a sample of 109 Pakistan Stock Exchange (PSX) listed firms.

Findings

The study finds that the Islamic religiosity parameters of riba and mafsadah have a positive influence on the adoption of CSR practices, thus confirming the two study hypotheses. However, the authors did not find any significant influence of the zakat parameter on the adoption of firms’ CSR practices.

Research limitations/implications

This study is limited to the Islamic religious concept and only surveyed one stakeholder group, i.e. firms’ managers in the Pakistani context. The authors recommend that future studies should look beyond a single religion with the inclusion of multiple stakeholders in a cross-country setting.

Practical implications

The findings possess important policy implication for regulators, stakeholders and practitioners, as the authors demonstrate that different parameters of religiosity are related to CSR practices and these parameters can be used as a substitute for and complement legal institutions in promoting and developing CSR practices.

Social implications

The stakeholders’ particular investors and other market participants should be aware of the degree of religiousness and the CSR nexus, as surveyed manger responses in PSX listed firms indicate that better religious firms seem to place more emphasis on social responsibility obligations.

Originality/value

This study is among few studies that propose a comprehensive conceptual Islamic religiosity framework to evaluate the influence of a firm’s Islamic religiosity on CSR best practices. It differs from the past studies that were either on Islamic financial institutes or examined the religious influence on a firm’s economic behaviours.

Details

Social Responsibility Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 17 April 2024

Mohamud Said Yusuf, Khadar Ahmed Dirie, Md. Mahmudul Alam and Isyaku Salisu

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the…

Abstract

Purpose

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Design/methodology/approach

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

Practical implications

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

Originality/value

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

1 – 10 of 43