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Book part
Publication date: 6 May 2024

Mariam Ahmed, Fatma Ahmed and Khaled Hussainey

This chapter provides a comprehensive investigation of the literature on sustainability reporting in Islamic banks using a content analysis of 200 English language articles…

Abstract

This chapter provides a comprehensive investigation of the literature on sustainability reporting in Islamic banks using a content analysis of 200 English language articles published between 2000 and 2023. The data were collected from the Web of Science (WOS) database and analyzed using Bibliometrix in R software. This chapter addresses the trends of the most influential authors, institutions, countries, and research hotspots. This chapter fills one of the gaps in sustainability reporting literature, setting up a statistical description of the principal features of sustainable Islamic banking research and carrying out an analysis of its knowledge structure via bibliometric analysis. This chapter found that the number of articles on sustainability reporting in Islamic banks has increased over time; however, it is concentrated on a few core sources and authors, mostly related to Islamic finance, accounting, and ethics, as well as sustainability and social responsibility. The analysis of the co-authorship network shows a limited degree of collaboration between researchers from different clusters. The most productive and collaborative countries are Malaysia, the United Kingdom, and Pakistan, reflecting their well-developed and regulated Islamic banking industries that follow sustainability guidelines and frameworks. Moreover, the co-word analysis identifies 11 clusters and 43 keywords that represent the main topics and themes in the field, such as corporate governance, performance, disclosure, and risk. This chapter suggests some directions for future research and action on sustainability reporting in Islamic banks. This chapter contributes to the literature on sustainability in Islamic banking and the UN 2030 Agenda for Sustainable Development.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 6 May 2024

Ahmed Hassanein and Hana Tharwat

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR…

Abstract

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 20 January 2022

Paolo Biancone, Silvana Secinaro, Davide Calandra and Federico Chmet

The chapter aims to investigate the link between COVID-19 and Islamic finance, investigating how Islamic countries respond to the impact of the pandemic and how Islamic banks have…

Abstract

The chapter aims to investigate the link between COVID-19 and Islamic finance, investigating how Islamic countries respond to the impact of the pandemic and how Islamic banks have responded in consideration of their financial statements. The study proposes a novel perspective based on thematic analysis of blogs and newspapers to validate the relevant literature. Moreover, the documentary analysis will allow researchers to investigate Islamic banks' financial statements. We find that Islamic countries have used extraordinary Sukuk issuances both at government and cross-border level. Moreover, traditional instruments such as the Zakat have been converted for even more social uses. Concerning the literature, we find that there have been temporary tax suspensions and commodity supply measures to deal with the pandemic crisis's uncertainty. Finally, financial statements analysis reveals prudent behaviour with decreases in profits aimed at increasing risk provisions. The results provide theoretical evidence to researchers and practical evidence to policymakers, public policy investors and citizens.

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Towards a Post-Covid Global Financial System
Type: Book
ISBN: 978-1-80071-625-4

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Book part
Publication date: 10 May 2023

Ruchika Jain and Neena Seth

Purpose: FinTech is exploding all over the world. FinTech companies play a critical role in growing the banking industry. This chapter reviews existing literature on FinTech in…

Abstract

Purpose: FinTech is exploding all over the world. FinTech companies play a critical role in growing the banking industry. This chapter reviews existing literature on FinTech in banking, particularly its publication trend, journal productivity and impact, affiliated organisations and related themes.

Need for the Study: FinTech is reshaping the banking sector as banks move towards digitisation. FinTech has eliminated the need for paper, reduced the requirement for physical presence, and destroyed the necessity for cash. Several researchers have studied the features and benefits of FinTech technologies in the banking field. So, there is a need to analyse the available literature to identify the scope of further research in this field.

Methodology: For a comprehensive review, Bibliometric and content analysis of 77 open access green articles collected through the structured database of ‘Dimensions’ is done. These articles are published in the UGC Journal List Group II.

Findings: It is revealed that the execution of FinTech is continuously increasing in the banking sector, which has resulted in automation in various banking activities. The study revolves around technology and Banking, Financial Inclusion and Growth, and the Impact of the Financial Crisis on Banking and Peer-to-Peer (P2P) lending.

Practical Implications: The conclusions of this study can help academia and industry improve their understanding of FinTech in Banking, specifically its publication trend, geographical distribution, and creation of coherent themes. Careful analysis of collected articles will help to explore the scope of further research.

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Contemporary Studies of Risks in Emerging Technology, Part A
Type: Book
ISBN: 978-1-80455-563-7

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Book part
Publication date: 29 May 2023

Adriana AnaMaria Davidescu and Eduard Mihai Manta

Purpose: The study’s objective is to look at the link between money laundering and economic and financial performance, emphasising the effectiveness of the literature and possible…

Abstract

Purpose: The study’s objective is to look at the link between money laundering and economic and financial performance, emphasising the effectiveness of the literature and possible later research directions using science mapping, which allows for scientific knowledge analysis.

Need for the Study: This study is related to a better understanding of the field’s historical evolution in terms of publications.

Methodology: This study used bibliometric approaches to analyse a sample of 660 studies from the Web of Science between 1994 and 2022, concentrating on keywords, author, paper, journal, and subject analysis. This study focused on performance analysis and scientific mapping of articles using the R package.

Findings: The empirical results indicated that the research field’s primary issues include corporate governance, fraud, machine learning, fraud detection, financial fraud, financial statement, corruption, earnings management, ethics, governance, financial reporting, bankruptcy, internal control, or performance. M. S. Beasly, D. B. Farber, E. M. Fich, R. Romano, and A. Shivdasani are the most well-known authors on the issue of money laundering and financial and economic performance. At the same time, the most typical journals are the Journal of Business Ethics, Journal of Money Laundering Control, Accounting Review, Journal of Financial Economics, and Journal of Corporate Finance.

Practical Implications: This study will act as a guide for researchers of various fields to evaluate the development of scientific publications in a particular theme over time, especially for those who are in the field of money laundering and financial performance.

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Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

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Book part
Publication date: 6 December 2023

Wang Fengwen and Muhammad Ali

This review shows the systematic and bibliometric review of 361 papers on the impact of corporate social responsibility on firm performance from 2013 to 2023. The aim of this…

Abstract

This review shows the systematic and bibliometric review of 361 papers on the impact of corporate social responsibility on firm performance from 2013 to 2023. The aim of this review is to research the development trends of women’s financial inclusion and women’s financial literacy during this period. The outcomes show that the issue of women’s financial literacy and women’s financial inclusion is particularly highlighted by scholars since 2019, especially for 2021 and 2022. This review focusses on two aspects of analysis: publish performance and content. In terms of published performance analysis, the publication information of papers is analysed to understand the publication trends and author’s research trends in this decade, and bibliometric maps are generated using VOS-viewer software. The bibliometric map shows that India and the USA are in the middle of the map which shows that the authors from these two nations have strong correlations with other authors. For the content analysis, we used VOS-viewer software to analyse the content of the title and abstract, the outcomes reveal three main streams about financial literacy and financial inclusion for women, especially in rural regions in developing economics and the suggestions for policymakers and government. This review attempts to cover the systematic and bibliometric analysis by presenting findings through analysis of selected papers, which highlights some possible gaps and opportunities in the literature along with a scope of directions for future research.

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Financial Inclusion Across Asia: Bringing Opportunities for Businesses
Type: Book
ISBN: 978-1-83753-305-3

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Book part
Publication date: 14 November 2022

Deepak Kumar and Hardeep Singh Mundi

The chapter reviews existing research on merger and acquisition (M&A) activities and chief executive officers (CEOs) in organizations. The study provides insights into the…

Abstract

The chapter reviews existing research on merger and acquisition (M&A) activities and chief executive officers (CEOs) in organizations. The study provides insights into the existing literature and proposes avenues for future research on M&A activities and CEOs. The present study adopts bibliometric analysis on 319 articles identified from the literature. The articles selected for analysis are extracted from the Scopus database and are selected based on the focus of the papers on M&A activities and CEOs. Existing studies on M&A activities and CEOs demonstrate that CEOs affect M&A activities, CEOs affect the performance of M&A activities, and M&A activities also influence the role of CEOs in M&A activities. We identify and list scientific mapping in trending topics, scientific production, citation analysis, prominent authors, and their affiliations. The study is relevant to academicians, practitioners, and policymakers interested in corporate finance, especially in the areas overlapping CEO attributes and M&A activities.

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Exploring the Latest Trends in Management Literature
Type: Book
ISBN: 978-1-80262-357-4

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Content available
Book part
Publication date: 6 May 2024

Abstract

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Book part
Publication date: 6 December 2023

Chen Ying-Ting and Muhammad Ali

Due to its contribution to poverty reduction, which is one of the United Nations’ Sustainable Development Goals, inclusive finance is an issue of discussion. By using a…

Abstract

Due to its contribution to poverty reduction, which is one of the United Nations’ Sustainable Development Goals, inclusive finance is an issue of discussion. By using a bibliometric analysis approach, this study conducts performance analysis and keyword co-occurrences analysis under VOS viewer to synthesize the characteristics and essential dimensions of financial inclusion in Asia. This research studies 1,072 articles contributed by 1,928 authors, during the years 2005–2022. Numerous figures and networks are provided in order to comprehend publication trends, influential authors and their affiliations and countries, influential publications, and keyword occurrences. Six clusters were discovered, and financial inclusion is in the same cluster as financial literacy and financial service. This research will provide valuable insights for governments, regional authorities, and academic researchers, enabling them to enhance their comprehension of Asian financial inclusion and identify prospective avenues for future research. Ahead of this research, a comprehensive bibliometric analysis of financial inclusion in Asian countries has not been conducted, as far as the authors’ knowledge goes. The study offers a comprehensive overview of financial inclusion in Asia and reveals insights into the field’s crucial messages. Future researchers can use this knowledge to obtain a deeper understanding of the field.

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Financial Inclusion Across Asia: Bringing Opportunities for Businesses
Type: Book
ISBN: 978-1-83753-305-3

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Book part
Publication date: 25 September 2023

Mehmet Bağış, Mehmet Nurullah Kurutkan and Liridon Kryeziu

This research aims to determine the contribution of publications in the context of Türkiye to the international entrepreneurship literature between 2005 and 2022. We examined 471…

Abstract

This research aims to determine the contribution of publications in the context of Türkiye to the international entrepreneurship literature between 2005 and 2022. We examined 471 articles published in international journals in the Web of Science (WoS) Core Collection database using bibliometric analysis techniques. We analyzed the data with the software Biblioshiny+Bibliometrix, SciMAT, and VOSViewer. We used performance, theme and evolution, co-authorship, and document analysis in data analysis. Performance analysis findings show that the most publications were made in 2021, the journal with the most publications was sustainability, and the author with the most publications was Bakır, C. Theme and evolution analysis revealed that the motor themes were corporate entrepreneurship, gender and entrepreneurial intentions in the first period (2005–2014), while institutional entrepreneurship stood out as the niche theme. In the second period (2015–2022), “corporate entrepreneurship” and “performance” emerged as the motor themes, while the niche themes in this period were “Syrian refugees” and “entrepreneurial intentions.” Document analysis findings show that the most studied entrepreneurship types are gender, family, corporate, social, and small business, respectively. In addition, immigrant/refugee entrepreneurship is emerging as a new topic, while indigenous entrepreneurship, informal entrepreneurship, sustainable entrepreneurship, and religion entrepreneurship are the most minor studied topics in entrepreneurship. Evidence-based decision-making inputs were obtained for those holding the resource allocation authority in Türkiye. Policymakers and funders, as well as individuals and institutions that want to design the future in terms of resources, can benefit from the findings and analysis of this chapter. Türkiye, which ranks 26th in the world regarding entrepreneurship, must develop a policy based on data.

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Entrepreneurship Development in the Balkans: Perspective from Diverse Contexts
Type: Book
ISBN: 978-1-83753-455-5

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