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Open Access
Article
Publication date: 26 September 2023

Mingxiao Zhao and Indra Abeysekera

Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual…

Abstract

Purpose

Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).

Design/methodology/approach

The study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.

Findings

The findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.

Research limitations/implications

The findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.

Practical implications

The findings provide insights into firms' board composition and structure associated with ICD.

Originality/value

This is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.

Details

Journal of Intellectual Capital, vol. 24 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 12 September 2023

Syaima Adznan, Zulkarnain Bin Muhamad Sori and Shamsher Mohamad

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

Abstract

Purpose

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

Design/methodology/approach

This study provides evidence from an analysis of a sample of Islamic banks in multiple countries over a seven-year period (2012–2018). The extent of intellectual capital information was measured and regressed against several corporate governance attributes covering board and audit committee characteristics, gender diversity of SC members and moderating variables of the SC, while controlling for firm-specific variables. A checklist was developed to measure the extent of the ICD of Islamic banks on a rubric scale ranging from 0 to 3.

Findings

The results show that the size and gender diversity among SC significantly influence the ICD practices of Islamic banks. Apart from contributing to the literature, this study may serve as valuable input for Islamic banking practitioners including regulators and standard setters to empower women and use all their potential for better intellectual capital output.

Practical implications

The paper highlights two main implications. Firstly, the regulator should look at the size and composition of the SC to enable a conducive environment for sound deliberation of Shariah matters. Secondly, the gender diversity among SC should be considered because women and man may have different approaches, and the best optimal combination of resources could enhance Islamic banks’ competitive advantage.

Originality/value

This study highlights the importance of gender diversity and size of SC in influencing the disclosure practices related to Shariah matters by the Islamic banks.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 6
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 24 November 2023

Vitiana L’Abate, Nicola Raimo, Michele Rubino and Filippo Vitolla

The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However…

Abstract

Purpose

The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.

Design/methodology/approach

Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.

Findings

Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.

Originality/value

This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

Details

Measuring Business Excellence, vol. 28 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 30 April 2024

Giovanni Schiuma, Nicola Raimo, Stefano Bresciani, Alessandra Ricciardelli and Filippo Vitolla

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new…

Abstract

Purpose

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value.

Design/methodology/approach

This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value.

Findings

Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders.

Research limitations/implications

This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value.

Practical implications

This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents.

Originality/value

This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value.

Details

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

Keywords

Article
Publication date: 19 December 2022

Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tinashe Chuchu

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The…

Abstract

Purpose

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

Design/methodology/approach

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

Findings

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

Practical implications

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

Originality/value

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.

Details

European Journal of Innovation Management, vol. 27 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Open Access
Article
Publication date: 15 November 2023

Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tinashe Chuchu

The purpose of the study was to ascertain the influence of innovation conviction, innovation mindset and innovation creed on the performance of women entrepreneurs in South…

1191

Abstract

Purpose

The purpose of the study was to ascertain the influence of innovation conviction, innovation mindset and innovation creed on the performance of women entrepreneurs in South African small and medium enterprises and their capacity for innovation. The study also examined how proactive personality and entrepreneurial education moderate the relationship between innovative capability and women entrepreneurs' performance.

Design/methodology/approach

The study used a quantitative research design and administered a questionnaire to collect data from participants. Since there was no sampling frame available, purposive sampling, a non-probability sampling technique, was used to select suitable respondents who were identified as entrepreneurial women. Data were collected from 304 women entrepreneurs in the Gauteng province of South Africa. The data were analyzed using smart partial least squares.

Findings

The findings demonstrated that innovation conviction, innovation mindset and innovation creed have a positive impact on innovation capability. It was also discovered that innovation capability, proactive personality and entrepreneurial education all positively and significantly impact women entrepreneurs' performance. Furthermore, the results showed that entrepreneurial education and proactive personality had a positive and significant moderating effect on the nexus between innovation capability and the performance of women entrepreneurs.

Originality/value

This study will add to the body of knowledge on women's small business management and entrepreneurship in Africa, two topics that are typically ignored by academics in developing nations.

Details

Business Analyst Journal, vol. 44 no. 2
Type: Research Article
ISSN: 0973-211X

Keywords

Article
Publication date: 28 February 2023

Aman Dua, Rishika Chhabra and Deepankar Sinha

The first purpose is to assess the quality of containerized multimodal export and the second is to develop and demonstrate the design of a service network with quality approach.

Abstract

Purpose

The first purpose is to assess the quality of containerized multimodal export and the second is to develop and demonstrate the design of a service network with quality approach.

Design/methodology/approach

The article used the structural equation model to develop a model to measure the quality of multimodal transportation for containerized exports and finalized the model with an alternative approach. The evolutionary algorithm had been used to design a service network based on quality.

Findings

Provided factors affecting quality of multimodal transportation and reverse to one hypothesis, the construct variation in cost, time shape and quantity did not affect the quality of multimodal transportation for containerized exports. The model without variation construct was finalized by exploring causality.

Research limitations/implications

This research had scope till container loading onto the vessel and assessed the quality for containerized cargo only, and second research purpose is limited by assumed values of fitness function and the limited number of nodes, in service network design demonstration.

Practical implications

This research provided a tool to measure the quality of multimodal transportation for containerized exports and demonstrated the field application of the model developed in service network design. This approach included all factors applicable across the container movement. The integrated approach of the article provided an organized method to design a service network for containerized exports.

Originality/value

This work provided the tool to assess the quality of multimodal transportation for containerized exports and developed an approach to design a service network of multimodal transportation based on quality. This approach has considered the factors of multimodal transportation comprehensively in contrast to the optimization approaches based on operation research techniques.

Details

Benchmarking: An International Journal, vol. 31 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 1 November 2023

Caroline Duncan, Ewan Wilkinson, Sujeet Jaydeokar and Daniel James Acton

This study aims to evaluate the dementia assessment and diagnosis care provided to adults with intellectual disability. The authors selected recommendations from the National…

Abstract

Purpose

This study aims to evaluate the dementia assessment and diagnosis care provided to adults with intellectual disability. The authors selected recommendations from the National Institute for Health and Care Excellence (NICE) standards which could be evidenced in clinical notes and aimed to identify characteristics which may be associated with improved adherence to these recommendations.

Design/methodology/approach

The study population was adults with an intellectual disability who were diagnosed with dementia between January 2019 and December 2022 by a UK-based intellectual disability service. Data to demonstrate adherence to selected recommendations and demographic and clinical characteristics were extracted from electronic patient records.

Findings

The authors identified 41 individuals. A mean of six of the eight recommendations were adhered to. There was low adherence with structural imaging to support dementia subtype diagnosis (9 individuals, 22%). This may be linked with the low percentage of people diagnosed with vascular dementia (1 individual, 2%) despite a national figure of 20%. No demographic or clinical characteristics were associated with level of adherence recorded. The authors found incomplete recording of diagnostic clinical coding in electronic patient records. This may disadvantage this population, as they cannot be readily identified for post diagnostic support or resource allocation.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine adherence to these NICE guidelines in this population.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 18 no. 1
Type: Research Article
ISSN: 2044-1282

Keywords

Article
Publication date: 11 December 2023

Alam Asadov, Ikhtiyorjon Turaboev and Ramazan Yildirim

Despite its potential as an emerging market for Islamic financial services, Uzbekistan has lagged in legislative support. This study aims to evaluate the feasibility of…

Abstract

Purpose

Despite its potential as an emerging market for Islamic financial services, Uzbekistan has lagged in legislative support. This study aims to evaluate the feasibility of introducing an Islamic capital market (ICM) in Uzbekistan, preceding a broader industry establishment.

Design/methodology/approach

The authors begin by assessing Islamic finance literacy and the potential demand for ICMs in Uzbekistan. The authors then scrutinize Uzbekistan’s capital market legislation and its readiness. This analysis uses primary data, including surveys and interviews, and secondary data from literature and financial legislation.

Findings

This study highlights a significant demand for ICMs, despite low Islamic finance awareness in Uzbekistan. Presently, Uzbekistan’s capital market development is lacking, with regulations not yet suitable for ICMs. As a result, legal and operational enhancements are needed.

Practical implications

The authors provide essential policy recommendations for authorities and practitioners to facilitate the effective launch of ICMs and enhance Uzbekistan’s capital market stature.

Originality/value

To the best of the authors’ knowledge, this is the first study offering an in-depth analysis of the potential and feasibility of ICMs in Uzbekistan.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

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