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Article
Publication date: 26 May 2023

Bushra Ghannam, Husam Al Khatib, Abeer Alzayyat and Ayman Hamdan Mansour

Adolescence is a developmental stage of transition that is marked by multiple biopsychosocial changes that affect their well- and ill-being. This study aims to examine the…

Abstract

Purpose

Adolescence is a developmental stage of transition that is marked by multiple biopsychosocial changes that affect their well- and ill-being. This study aims to examine the multidimensional of well- and ill-being among adolescents, and to understand the relationship between well-being and depression using the PERMA model among school-age adolescents.

Design/methodology/approach

A descriptive, cross-sectional design was used to recruit 625 school-age adolescents (343 males and 282 females), using convenience sampling technique from the central district of Jordan. Self-administered questionnaire was used to collect data in relation to depression and well-being.

Findings

The analysis revealed that 32% had a well-being score below the median and 19% had severe depressive symptoms. Depression and well-being were moderately correlated, with the connectedness dimension being the most correlated to depression, whereas the engagement dimension was the least correlated. Females had higher scores on all subscales of depression and a significantly higher score on depression than males, whereas males had higher scores on all well-being dimensions and significantly higher scores on overall well-being than females.

Research limitations/implications

Adolescents’ mental health is compromised and affected by their perception of well-being, and a comprehensive psychoeducation for adolescents on how to enhance well-being might combat development of depressive symptoms.

Originality/value

This study used all PERMA model components to provide an in-depth description of adolescents’ well-being, which is a crucial initial phase in better understanding how this age group experiences well-being and how it connects to their ill-being, as indicated by their depressive symptoms. The in-depth description of adolescents’ well-being will aid in planning early intervention and prevention programs for mental illness.

Details

Mental Health and Social Inclusion, vol. 28 no. 5
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 15 September 2022

Hamzeh Al Amosh, Saleh F.A. Khatib and Husam Ananzeh

This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance…

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Abstract

Purpose

This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance represented by Tobin’s Q, return on assets (ROA) and return on equity indices in the Levant countries for the period 2012–2019, which was a period of turmoil and political repercussions that affected the countries of the region.

Design/methodology/approach

Using the content analysis technique, the data was collected from 124 nonfinancial companies from Levant countries (Jordan, Palestine, Syria and Lebanon), and 883 observations were collected as panel data for the research analysis.

Findings

The findings indicate that the environmental, social and ESG collective performance maximizes financial performance, while the governance performance influences ROA only. This suggests that companies pay great attention to various stakeholders, mainly external. Maximizing stakeholder value remains an optimal strategy to achieve the company’s financial goals. Thus, improving the disclosure levels of nonfinancial performance in the capital markets will improve the chances of growth of the financial performance indicators of companies.

Originality/value

The study provided insights about the ESG role and its impact on the financial performance of companies in a less explored context by previous literature, namely, the Levant.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 29 January 2024

Aziza Naz, Nadeem Ahmed Sheikh, Saleh F.A. Khatib, Hamzeh Al Amosh and Husam Ananzeh

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database…

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Abstract

Purpose

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Design/methodology/approach

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Findings

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

Originality/value

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 4
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 3 May 2022

Husam Ananzeh, Hamzeh Al Amosh and Khaldoon Albitar

This paper aims to investigate whether and how better corporate governance practices can lead to philanthropic behavior among companies in the UK. In particular, this study…

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Abstract

Purpose

This paper aims to investigate whether and how better corporate governance practices can lead to philanthropic behavior among companies in the UK. In particular, this study attempts to determine whether corporate governance quality in general, as well as its specific mechanisms, affects corporate giving.

Design/methodology/approach

The analysis is based on a sample of Financial Times Stock Exchange All-Share nonfinancial companies. Data on firm donations, including donations amount and donations intensity, were manually collected from companies’ annual reports for the period 2018–2020. This paper uses panel data models to examine the research hypotheses.

Findings

The results of this study indicate that both donations amount and donations intensity are positively associated with the practice of better corporate governance. Board independence is positively associated with donations amount, but not with the intensity of donations. Furthermore, board size, board gender diversity and the establishment of a corporate social responsibility (CSR) committee are likely to have a positive impact on the amount and the intensity of firms’ donations. However, neither the chief executive officer board membership nor the audit committee’s independence is related to the firm’s donations.

Practical implications

This study sheds light on specific governance factors that affect firm donations in the context of UK companies. This allows regulators and legislators to evaluate the donations activities in the country and issue more directives to reinforce corporate governance practices that support corporate donations. In addition, the findings of this study are considered crucial to investors who prefer investing in companies with significant CSR-related activities to improve the value relevance of their investments.

Originality/value

This study provides a shred of unique evidence on the impact of corporate governance practices on firms’ donations.

Details

International Journal of Accounting & Information Management, vol. 30 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 9 November 2022

Hashem Alshurafat, Husam Ananzeh, Huthaifa Al-Hazaima and Mohannad Obeid Al Shbail

This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public…

Abstract

Purpose

This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public shareholding companies in Jordan.

Design/methodology/approach

This study uses different proxies to examine the impact of CSRD on companies’ financial and economic value. The data were collected from a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Based on a checklist of 41 indicators, this study employed the manual content analysis technique to collect and analyse CSRD data. A statistical analysis technique was also used to examine the hypothesized relationships between collected data on CSRD and profitability.

Findings

The findings indicate that CSRD is value-relevant. It is positively and statistically associated with firm value proxied by Tobin’s Q. In addition, it is positively and statistically associated with firm financial performance proxied by ROE and ROA.

Research limitations/implications

This study contributes to the research debate on the relationship between CSRD and CEP, particularly in developing nations. The study draws attention to the need for information on different dimensions of CSR, including human resource, environmental, product responsibility, and community participation, as disclosure on such dimensions is positively associated with profitability.

Practical implications

The findings provide important implications for Jordanian corporate managers to maintain CSRD in their best interest. With more emphasis on disclosing stand-alone CSR reports, corporate managers can present more information on different dimensions of CSR, attracting the attention of stakeholders such as investors, the government, media, and humanitarian activists and enhancing overall corporate goodwill.

Originality/value

CSRD activities reflect a positive impact on CEP. Due to the dearth of relevant research conducted in developing countries, this study provides empirical evidence on the positive relationship between CSRD and CEP in an emerging economy, with more emphasis on specific dimensions of CSR, including human resources, environmental, product responsibility, and community participation. Since multiple proxies exist to measure profitability, this study uses multi-approaches for profitability examination proxied by Tobin’s Q, ROE, and ROA. Moreover, the issue of CSR is original and interesting to be examined in the Jordanian context, where the listed firms have reported a homogeneous perception of CSR.

Details

Competitiveness Review: An International Business Journal , vol. 33 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Open Access
Article
Publication date: 19 January 2023

Dania M. Kurdy, Husam-Aldin Nizar Al-Malkawi and Shahid Rizwan

The purpose of this study is to examine the various factors that influence the productivity (PR) of employees who worked remotely in the United Arab Emirates (UAE) during the…

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Abstract

Purpose

The purpose of this study is to examine the various factors that influence the productivity (PR) of employees who worked remotely in the United Arab Emirates (UAE) during the COVID-19 pandemic.

Design/methodology/approach

This study adopts a quantitative approach to analyze data collected online from 110 respondents using the snowball sampling technique during the pandemic. The analysis of the data is conducted using the structural equation modeling (SEM) technique of Smart PLS (Partial least squares) to evaluate the direct and moderating variables.

Findings

The results indicate that direct variables such as workload, job satisfaction, work–life balance and social support have a significant positive impact on employee PR in the UAE. However, the analysis of the moderating variable indicates that job level is not a significant moderator of the above relationships. The findings, generally, provide support for social exchange theory.

Practical implications

The findings of this study will help businesses of various domains in a variety of industries in understanding the core factors that should be considered to enhance the overall PR of their employees while working from home. Businesses can achieve their organizational goals by ensuring steady growth even during uncertain times.

Originality/value

This paper answers the question of whether remote working affects employee PR during the pandemic in an emerging market, namely the UAE. The current study contributes to the existing literature by combining the variables investigated in previous studies into a single study and by considering job level as a moderator variable.

Details

Journal of Business and Socio-economic Development, vol. 3 no. 4
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 16 March 2015

Mahdy Jarboo and Husam Al-Najar

This paper aims to identify the priorities on water sector planning. The priorities are identified by comparing the climate change impact on water consumption and the impact of…

Abstract

Purpose

This paper aims to identify the priorities on water sector planning. The priorities are identified by comparing the climate change impact on water consumption and the impact of using domestic water illegally to irrigate the urban agricultural holdings in suburban areas.

Design/methodology/approach

Metered water consumption in summer and winter in both urban and suburban areas was studied in Rafah city. A backward chronological linear model of climate change (precipitation and temperature) influence on water consumption was developed using software STATISTICA 10. The developed statistical relation was used to predict the impact of various climate change scenarios for domestic water consumption. Hence, four climate change scenarios were hypothesized – an increase in temperature by 1 and 20°C and a reduction in the rainfall by 10 and 20 per cent, respectively.

Findings

The most influential climate change scenario was the increase of temperature by 20°C, which caused an increase of 1.4 per cent on the average domestic water consumption compared to the current value. The hypothesized reduction of 20 per cent in precipitation caused a negligible increase in water consumption by 0.1 per cent from the current value. Urban agriculture and current practice of using municipal water to irrigate cultivated urban holdings have a significant negative influence on domestic water consumption. The aforementioned practice led to a high percentage of unaccounted for water (UFW) of 33, 38 and 45 per cent for the years 2010, 2011 and 2012, respectively.

Practical implications

The concerned decision-makers should consider the right track in prioritizing dilemmas for planning water sector in suburban areas.

Originality/value

This research could be considered the first of its kind because impacts of urban agriculture and climate change on domestic water consumption have never been previously considered in the Gaza Strip.

Details

International Journal of Climate Change Strategies and Management, vol. 7 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 3 May 2018

Husam-Aldin Nizar Al-Malkawi and Saima Javaid

The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) using Zakat as a measure for CSR.

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Abstract

Purpose

The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) using Zakat as a measure for CSR.

Design/methodology/approach

The study examines a sample of 107 non-financial firms listed on the Saudi Arabia stock market over a ten-year period from 2004 to 2013. The authors use the generalized method of moments framework developed by Arellano and Bover (1995) and Blundell and Bond (1998). In addition, for comparison purpose and as a robustness check, the present study uses other panel data techniques including fixed effects model, random effects model (and pooled ordinary least squares.

Findings

The results reveal that there is a strong positive relationship between CSR (Zakat) and CFP. This suggests that Zakat contribute positively to both firm’s profitability and value and can be considered as a win-win strategy to maximize returns and improve performance while considering the society as a whole. The results are robust to alternative econometric estimation methods.

Practical implications

The companies in Islamic economies can effectively and efficiently implement the basic Shari’a Law of paying Zakat, as a successful measure to implement CSR program, thus benefiting the society by narrowing the gap between the haves and have-nots, that, in turn, leads the company to achieve successfully its short-term as well as long-term goals and enhances the value of the firm in the market. Moreover, corporations are generally encouraged to adopt CSR because of its perceived benefits to both macro- and micro-performances.

Originality/value

To the best of the author’s knowledge, this is the first empirical study attempting to examine CSR-CFP relationship within Saudi context employing Zakat as a proxy for CSR. Additionally, the paper provides support for the stakeholder theory from an Islamic perspective.

Details

Managerial Finance, vol. 44 no. 6
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 8 March 2022

Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan and Khaled Hussainey

This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).

Abstract

Purpose

This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).

Design/methodology/approach

The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses.

Findings

The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.

Originality/value

To the best of the authors’ knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 11 November 2022

Husam Ananzeh, Malek Hamed Alshirah, Ahmad Farhan Alshira'h and Huthaifa Al-Hazaima

A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to…

Abstract

Purpose

A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to contribute to the existing literature by examining the moderating role of political connections on the relationship between family ownership and corporate donations.

Design/methodology/approach

Based on the content analysis approach, the authors determined the level of cash and in-kind donations made by a group of 94 non-financial Jordanian companies listed on the Amman Stock Exchange. This study examined 658 annual reports spanning over seven years from 2010 to 2016. Ordinary least squares regression (OLS) is used to test the study hypotheses. In addition, this study used the probit regression to validate those results reported by the OLS regression.

Findings

Compared to unconnected companies, politically connected companies in Jordan are more likely to donate to philanthropic causes. Moreover, the results revealed that the presence of significant family ownership shareholding in a firm can weaken the firm tendency to donate. Despite this, the regression analysis results indicate that family-controlled firms with political connections are more likely to engage in charitable giving activities compared to those without political nexuses.

Research limitations/implications

The study contributes to the conversation surrounding corporate giving and sheds light on the role political connections and ownership structure (particularly family-owned firms) play in affecting donations by firms.

Practical implications

Managers of Jordanian firms listed on the stock exchange can use the study's findings to make better decisions about their donations and other philanthropic activities.

Originality/value

This study is the first to examine the relationship between firm donations and political connections in Jordan, and how political nexuses can moderate the relationship between family ownership and corporate donations. Hence, it extends prior research significantly.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

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