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1 – 10 of over 1000
Article
Publication date: 10 September 2020

Sidra Shehzadi, Qasim Ali Nisar, Muhammad Sajjad Hussain, Muhammad Farhan Basheer, Waseem Ul Hameed and Naveed Iqbal Chaudhry

This study is undertaken to examine the role of information and communication technology (ICT), e-service quality and e-information quality towards brand image of universities by…

17822

Abstract

Purpose

This study is undertaken to examine the role of information and communication technology (ICT), e-service quality and e-information quality towards brand image of universities by concentrating on students’ e-learning, e-word of mouth and satisfaction.

Design/methodology/approach

The target population was the students of public and private universities in Pakistan. Data collected using an e-questionnaire by 408 students were subjected to PLS-SEM for analysis.

Findings

Findings revealed that ICT, e-service quality and e-information quality are positively contributed toward students' e-learning which ultimately leads to create positive e-word of mouth and students' satisfaction. Meanwhile, results also identified that e-word of mouth and students' satisfaction lead to generate a positive brand image of universities.

Practical implications

This study has unique implications for universities to develop an e-learning platform to facilitate their students in this situation of COVID-19. It provides guidelines for educational institutions to implement the learning management system effectively with a view to facilitate the students with education.

Originality/value

This study has novel contribution in literature in the domain of digital learning. It is unique in a way to integrate the usage of technology with students' e-learning and satisfaction that ultimately create brand image of universities.

Article
Publication date: 2 July 2024

Sarmad Ali, Hussain Muhammad and Stefania Migliori

This paper examines the moderating role of capital structure decisions in the relationship between research and development (R&D) investment and small and medium enterprises…

Abstract

Purpose

This paper examines the moderating role of capital structure decisions in the relationship between research and development (R&D) investment and small and medium enterprises (SMEs) performance.

Design/methodology/approach

Based on panel data of 1,357 European SMEs from 2014 to 2020, this study employs a generalized method of moments (GMM) regression to examine the R&D-performance link through the moderating role of capital structure.

Findings

The results show that R&D investment and equity financing positively and significantly influence SMEs performance. Debt financing, however, is negatively and significantly associated with SME performance. In addition, we show that capital structure choice significantly moderates the relationship between R&D investment and SME performance. Specifically, debt financing attenuates the positive impact of R&D investment on SMEs performance, whereas equity financing accentuates this relationship.

Practical implications

This study helps policymakers formulate appropriate policies to overcome the challenges of underinvestment in R&D projects to enhance SMEs performance.

Originality/value

Our findings provide new evidence on R&D-performance literature by refining the deeper understanding of the role of capital structure, which has previously been examined in partial and fragmented ways.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 10 July 2024

Hussain Muhammad, Francesco Paolone and Stefania Migliori

This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate…

Abstract

Purpose

This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate social responsibility (CSR) underlying this relationship.

Design/methodology/approach

The authors sample 10,252 firm-year observations from 932 publicly listed firms in 15 European countries over the 2010–2020 period. The authors conduct several models for panel data, applying mediation mechanisms, the Heckman two-stage model and the generalized method of moments and instrumental variable regressions to test the research hypotheses and account for endogeneity problems as well as unobservable heterogeneity.

Findings

Based on an integrated theoretical framework that draws insights from agency, resource dependence and stakeholder theories, the authors establish a positive and significant relationship between BGD and accounting conservatism, which is significantly mediated by CSR. The authors provide empirical evidence for the prior inconsistent results on the gender diversity-conservative accounting link and suggest that BGD promotes effective corporate governance and enhances CSR performance, which in turn, leads to higher conservatism in financial reporting.

Practical implications

The findings have important implications for regulators, policymakers and managers in understanding the drivers to ensure and control the quality of financial reporting. The results alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality.

Social implications

The results are significant in encouraging a higher presence of women on corporate boards, enhancing CSR performance and drawing social attention to mitigating earnings management practices through higher conservatism in financial reporting.

Originality/value

This paper recognized a gap in the literature not yet examined and contributed to the body of knowledge through the mediating role of CSR in the relationship between gender diversity and accounting conservatism.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 February 2022

Hussain Muhammad, Stefania Migliori and Sana Mohsni

This study aims to explore the moderating role of board gender diversity (BGD) in the relationship between corporate governance mechanisms (i.e. board size, board independence…

1516

Abstract

Purpose

This study aims to explore the moderating role of board gender diversity (BGD) in the relationship between corporate governance mechanisms (i.e. board size, board independence, chief executive officer (CEO) gender, CEO duality and ownership concentration) and firm risk-taking.

Design/methodology/approach

Using a sample of 192 non-financial publicly traded Italian firms over 2014–2018, this study tests the proposed research hypotheses and assess the moderating effect of BGD.

Findings

Drawing on agency theory and resource dependence theory, this study finds a significant relationship between corporate governance mechanisms and firm risk-taking, which is significantly moderated by BGD. BGD accentuates the negative effect of board size, independent directors, CEO gender and CEO duality on firm systematic risk and attenuates the positive impact of CEO duality on firm unsystematic risk. The results, which are consistent with the risk-reduction effect of BGD, are robust to the use of alternative measures of firm risk-taking.

Practical implications

Women’s presence on corporate boards plays a critical role in the board’s involvement in risk-taking. Hence, investors and stakeholders should consider women on corporate boards as a crucial risk-mitigating factor.

Originality/value

This paper contributes to our knowledge on risk management by demonstrating the moderating role of BGD while relating corporate governance mechanisms and firm risk-taking.

Article
Publication date: 11 April 2016

Asmadi Mohamed Naim, Mohd Noor Habibi Hj Long, Mahyuddin Abu Bakar and Muhammad Nasri Md Hussain

The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case…

Abstract

Purpose

The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case the actual profit was below the expected profit in trust-based contracts such as mudarabah and musharakah.

Design/methodology/approach

This paper is part of the research which applies qualitative research approaches, including among others, content analysis, interviews, observations and descriptive analysis using fiqh muqaran (comparative analysis of jurists’ arguments) in few phases.

Findings

The study found that shifting the burden of proof to the fiduciary is the weightier view and necessary to ensure that both sides are protected. The considerations of protecting people’s wealth (ḥifẓ amwāl al-nās) and mitigating widespread greed (ṭamaʿ) are among the reasons for allowing elements such as ʿurf, tuhmah and dalālat al-ḥāl to be treated as bayyinah in trust-based contracts when the fiduciary is obliged to defend himself from litigation.

Research limitations/implications

The study is meant to strengthen the practices of Islamic banks world wide.

Practical implications

Few protections can be applied for capital provider.

Social implications

This study is meant to give solution in dealing with moral hazard of both parties, and to provide solution to the regulator for policy drafting and to increase confidence to the industry.

Originality/value

The finding is important in assisting the regulators in drafting the policy to protect both parties without neglecting the essence of trust-based contracts.

Details

Journal of Islamic Accounting and Business Research, vol. 7 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 8 May 2017

Nor Shamimi Shaari, Jamaliah Md Said, Aidah Jumahat and Muhammad Hussain Ismail

The purpose of this paper is to study the wear behaviour of copper matrix composites reinforced with carbon nanotubes (CNTs) prepared by powder metallurgy route.

203

Abstract

Purpose

The purpose of this paper is to study the wear behaviour of copper matrix composites reinforced with carbon nanotubes (CNTs) prepared by powder metallurgy route.

Design/methodology/approach

The CNTs were treated by sulphuric acid and nitric acid to deagglomerate the CNTs prior mixing with copper powder. The composites comprised 0 to 4 Vol.% pristine CNTs (PCNTs) and also after acid-treated CNTs (ACNTs). The optimum value (pure Cu, 3 Vol.% PCNTs, 3 Vol.% ACNTs) evaluated by micro-hardness test was selected for wear test analysis.

Findings

The results showed that the enhancement of hardness, weight loss, coefficient of friction, wear depth and surface roughness (Ra) was due to the effect of homogenous distribution of ACNTs in Cu matrix and significant bonding compared to pure Cu and Cu-reinforced PCNTs. The scanning electron microscopy micrograph of worn surfaces and wear depth of the specimens also showed that the addition of ACNTs in Cu resulted in better wear performances.

Originality/value

CNTs were treated prior processing to improve hardness and wear properties of Cu/CNTs composites.

Details

Industrial Lubrication and Tribology, vol. 69 no. 3
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 15 September 2023

Muhammad Jameel Hussain, Gaoliang Tian, Umair Bin Yousaf and Junyan Li

This study aims to explore the impact of the chief executive officer’s (CEO) age on adopting global reporting initiative (GRI) framework for corporate social responsibility (CSR…

Abstract

Purpose

This study aims to explore the impact of the chief executive officer’s (CEO) age on adopting global reporting initiative (GRI) framework for corporate social responsibility (CSR) reporting. It also underlines how board social capital moderates the relationship between CEO age and the adoption of the GRI framework.

Design/methodology/approach

Chinese A-listed companies during 2010–2018 were used. The authors applied a logistic regression model due to the binary nature of the dependent variable. For robustness, two-step generalized method of moments (GMM) and lagged independent variables are used.

Findings

The study finds that CEO age negatively impacts the firm’s choice of GRI reporting framework. The social capital of the board positively moderates this relationship. This finding is based on the notion that as a CEO grows older or headed toward retirement age, his/her interest in CSR diminishes due to a shorter career horizon. Boards with external links provide better advice on CSR issues and mitigate the negative impact of CEO age.

Practical implications

The study results are important for understanding the GRI framework’s development and implementation, particularly in China.

Originality/value

To the best of the authors’ knowledge, this is the first study that deeply examines how CEO age affects GRI adoption in the Chinese context and how the board’s social capital moderates this relationship.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 16 January 2024

Muhammad Jameel Hussain, Dongfang Nie and Adnan Ashraf

Foreign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this…

Abstract

Purpose

Foreign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this study is to explore the relationship between foreign directors from developed countries on Chinese listed firms and firms’ green commitment.

Design/methodology/approach

For the empirical analysis, first, this study applies ordinary least square regression and firm fixed model to explore the relationship between foreign directors and green commitment. For the endogeneity concerns, this study first added more control variable in the main model, then applied instrumental variable approach and propensity score matching technique.

Findings

This study predicts and finds that percentage of foreign directors from developed countries on Chinese listed firms’ board positively enhances the firms’ green commitment. Furthermore, this study also finds that the positive relationship between foreign directors and firms’ green commitment is more significant when firms are in a low competitive industry, have no financial constraints and are overseas-listed. This study’s findings are robust after controlling for endogeneity concerns.

Originality/value

This is new research on the impact of foreign directors on corporate green commitment.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 15 October 2020

Bishwajeet Pandey, Geetam Singh Tomar, Robin Singh Bhadoria, Dil Muhammad Akbar Hussain and Ciro Rodriguez Rodriguez

The Purpose of this research is to make an energy efficient finite state machine (FSM) in order to achieve the core objective of green computing because FSM is an indispensable…

Abstract

Purpose

The Purpose of this research is to make an energy efficient finite state machine (FSM) in order to achieve the core objective of green computing because FSM is an indispensable part of multiple computer hardware.

Design/methodology/approach

This study uses ultra-scale plus FPGA architecture in place of seven-series field-programmable gate array (FPGA) for the implementation of the FSM design and also uses output load scaling for the design of environment-friendly FSM. This design study is done using Verilog Hardware description language and Vivado integrated system environment design tools and implemented on 16 nm ultra-scale FPGA architecture.

Findings

There is up to 98.57% reduction in dynamic power when operating frequency is managed as per smart job scheduling. There is up to a 21.97% reduction in static power with proper management of output load capacitance. There is up to 98.43% saving in dynamic power with the proposed management of output load capacitance.

Originality/value

The proposed design will be environment friendly that eventually leads to the green earth. This is the main motive of the research area i.e. green computing.

Details

World Journal of Engineering, vol. 18 no. 4
Type: Research Article
ISSN: 1708-5284

Keywords

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