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1 – 10 of 41Mohammad Hassan Shakil and Nor Shaipah Abdul Wahab
This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also…
Abstract
Purpose
This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also, this study examines the moderating effect of CSR between TMT heterogeneity and firm risk.
Design/methodology/approach
This study uses panel regression models to test the hypotheses. The sample of this study is Bursa Malaysia non-financial listed firms from 2013 to 2017 with 3,055 observations.
Findings
This study finds significant effects of TMT age and tenure heterogeneities on total risk. Effects on idiosyncratic risk are evident only within age heterogeneity. Further, this study finds negative effects of CSR on total and idiosyncratic risks. CSR significantly moderates the relationship between total TMT heterogeneity and firm systematic risk.
Practical implications
This study reduces the literature gap by providing useful insights on the effects of CSR activities and TMT heterogeneity on firm risk. The findings can also provide hints to investors to assist them in assessing firm risk based on TMT heterogeneity and firms’ CSR. This study can also benefit shareholders in their attempts to mitigate the risk of their portfolio by investing in firms that are socially responsible as firms with high CSR suffer lower total and idiosyncratic risks.
Originality/value
Previous studies have emphasised on the influence of TMT characteristics and CSR on firm performance. However, studies that investigate the effects of TMT heterogeneity and CSR on firm risk are limited in the context of Malaysia.
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Ata Al Shraah, Ayman Abu-Rumman, Laith Alqhaiwi and Muhammad Turki Alshurideh
The main purpose of this study is to examine the role of Association to Advance Collegiate Schools of Business (AACSB) accreditation in business education students' leadership…
Abstract
Purpose
The main purpose of this study is to examine the role of Association to Advance Collegiate Schools of Business (AACSB) accreditation in business education students' leadership motivation and citizenship motivation.
Design/methodology/approach
This study followed a quantitative approach: a conceptual model was developed based on an extensive review of the related literature; a questionnaire-based survey was conducted through an online link sent to faculty members and heads of business schools across Jordan which has AACSB accreditation. In total, 307 questionnaire surveys were completed and used in the statistical analysis. The two-stage approach of structural equation modeling (SEM) was employed to analyze and interpret the data and used to validate the conceptual model of this research.
Findings
The findings through SEM indicate all five latent constructs of organizational effectiveness have a significant and positive impact on business student citizenship motivation (SCM), whereas for the student leadership motivation (SLM), only student career development (SCD) has an insignificant impact.
Research limitations/implications
Some limitations are associated with the quantitative methods of data analysis, missing demographic details of some respondents, and non-observation of response bias. The study model only includes five latent constructs of organizational effectiveness, which are appropriate to the study population and environment.
Originality/value
This research offers a substantial contribution to the unexplored area of the organizational effectiveness of accreditation and its impact on the student leadership and citizenship, specifically in the context of Jordan. Moreover, as there are few AACSB studies in the Middle East, this research goes some way to address this shortage.
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Imad A. Moosa, Khalid Alsaad and Ibrahim N. Khatatbeh
This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December…
Abstract
Purpose
This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December 2017.
Design/methodology/approach
This study applies the structural time series model to decompose an observed time series into unobserved components based on monthly data covering January 1993 to December 2017 on the consolidated balance sheet of commercial banks in Kuwait.
Findings
The empirical results indicate that Kuwaiti commercial banks indulge in upward window dressing to boost size and liquidity. This kind of behaviour is indicated by a statistically significant rise in assets under the control of banks in December, followed by a statistically significant decline in January. The operation is funded by borrowing, leading to a December rise and a January fall in foreign and other liabilities, which are also under the control of commercial banks.
Originality/value
This study uses a novel methodology to detect window dressing based on the seasonal behaviour of balance sheet items. This study suggests a unified framework for the motives, targets, types and consequences of window dressing and how they are related.
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Margarietha de Villiers Scheepers, Paul Williams, Vikki Schaffer, Anthony Grace, Carl Walling, Jenna Campton, Karen Hands, Deborah Fisher, Hannah Banks, Jo Loth and Aurora Scheelings
In contrast to prior studies examining burnout in academic employees, this paper explores how academic employee agency mitigates burnout risks in the context of the coronavirus…
Abstract
Purpose
In contrast to prior studies examining burnout in academic employees, this paper explores how academic employee agency mitigates burnout risks in the context of the coronavirus pandemic (COVID-19) and how this agency facilitates research productivity and influences well-being in the face of changes in learning and teaching practices.
Design/methodology/approach
The authors use collaborative auto-ethnography (CAE) in the higher education (HE) sector to probe how an employee productivity group supported the group's members during the pandemic.
Findings
Thematic analysis revealed four emerging themes: burnout, beneficial habits for research productivity, blocking-out-time and belonging. The authors' findings suggest that by acknowledging and legitimising employee-initiated groups, feelings of neglect can be combatted. Purposeful employee groups have the potential to create a therapeutic, safe space and, in addition to the groups' productivity intent, diminish the negative effects of a crisis on organisational effectiveness.
Originality/value
This paper contributes to the literature by utilising a CAE approach to provide greater insight into how academics enact agency by creating digital research workspaces, attending to the spatial dimensions of well-being especially during turbulent times.
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Bobbi-Jo Wathen, Patrick D. Cunningham, Paul Singleton, Dejanell C. Mittman, Sophia L. Ángeles, Jessica Fort, Rickya S. F. Freeman and Erik M. Hines
School counselors are committed to serving students' social-emotional, postsecondary, and academic needs while they navigate primary and secondary school (American School…
Abstract
School counselors are committed to serving students' social-emotional, postsecondary, and academic needs while they navigate primary and secondary school (American School Counselor Association, 2019). Much has been said about the ways in which school counselors can impact postsecondary outcomes and social emotional health. It is important that we also address the ways school counselors can impact positive academic outcomes as it is intertwined in postsecondary options and success. For Black males, academic success has traditionally been met with systemic barriers (i.e., school-to-prison pipeline, lower graduation rates, lower incomes, higher unemployment rates, and lower college going rates (National Center for Edcuation Statisitics, 2019a, 2019b, 2020a, 2020b) and low expectations. School counselors are charged to be leaders and change agents for social justice and equity in our schools by the American School Counselor Association (ASCA, 2019) and can impact systemic change. This chapter will explore ways in which school counselors can impact positive academic outcomes for Black males. School counselors as change agents and advocates are positioned to make a real impact for Black male academic success. The authors will also provide some recommendations and best practices for elementary, middle, and high school counselors as they work with students, teachers, and families from an anti-deficit model as outlined by Harper (2012).
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Janset Shawash, Noor Marji and Narmeen Marji
As the Hashemite Kingdom of Jordan celebrates its first centenary, this paper presents a critical reading of the development of architecture in the Kingdom reflecting the…
Abstract
Purpose
As the Hashemite Kingdom of Jordan celebrates its first centenary, this paper presents a critical reading of the development of architecture in the Kingdom reflecting the transformation of national identity.
Design/methodology/approach
The paper achieves this aim by performing an analytical diachronic survey of the main architectural styles and trends that emerged in Jordan and links the architectural styles and trends to four main historical periods that characterize the national temporal trajectory, supported by examples of buildings, projects and architects that represent each period.
Findings
The results show the impacts of different forms of architectural modernism on local practice and explore attempts to create a national architectural identity that range in their ideological drive from Pan-Arabism to Jordanian localism.
Originality/value
The research adds to the discourse on Arab cities and architecture and shows the development of architectural trends in an Arab Muslim country, focusing on the interaction of architectural modernism with local variables. The research aims to supplement literature on Arab architecture with a critical and nuanced historical account of Jordanian architecture in the English language to serve a global audience.
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Ritu Tayal, Mamta Tripathi, Nishant Singh and Umesh Bamel
The objective of this paper is to employ a model to expand the literature's comprehension of the organisational citizenship behaviour (OCB) phenomenon in the Indian banking…
Abstract
Purpose
The objective of this paper is to employ a model to expand the literature's comprehension of the organisational citizenship behaviour (OCB) phenomenon in the Indian banking sector. The authors examine OCB as a mediator of the relationship between job embeddedness (JE), self-efficacy (SE) and organisation effectiveness (OE). The authors also verify the moderating role of affective commitment (AC) on the JE, SE and OE relationship.
Design/methodology/approach
Data for the purpose of this paper are collected from 568 employees in 89 branches of banks located in North and Central India using a survey questionnaire. The data collected were analysed using structural equation modelling (SEM).
Findings
The findings confirm the positive association between JE, SE and OE. The results also suggest that OCB mediates the association between the independent and dependent variables. Furthermore, the authors observed that AC moderates the OCB and OE relationship.
Practical implications
The results of this examination will assist the employees to realise the substance of OCB in directing their performance towards OE. This investigation will inspire bank managers to notice that employee readiness to put in extra effort in a bank is primarily the effect of apt individual characteristics, namely JE and SE, that can be shaped and developed. Furthermore, this study draws the attention of bank managers towards the significance of AC, as an essential phenomenon to emotionally attach the employees to their organisation.
Originality/value
This study contributes to the existing literature on OCB by examining how OCB leads to desired outcomes and the conditions that promote the effect of OCB. The authors address these questions by building on a more contemporary perspective, i.e., PsyCap.
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Mehtap Aldogan Eklund and Pedro Pinheiro
This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental social and governance (ESG) performance and…
Abstract
Purpose
This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental social and governance (ESG) performance and firm performance are the significant predictors of CSR committees, in addition to CEO, firm and corporate governance characteristics, from the tenet of stakeholder and managerial power theories.
Design/methodology/approach
Switzerland is an exemplary country from the perspective of corporate governance and executive compensation. This empirical study includes a panel data set of listed Swiss companies, so fixed-effect logistic regression has been used.
Findings
It has been found that the companies that offer CSR-based incentives and higher compensation to their CEOs and have better ESG performance are more likely to have CSR committees.
Practical implications
This empirical paper fills the gap in the literature, guides practitioners about the factors that influence the creation and efficiency of CSR committees, and inspires regulatory bodies to ponder on a mandatory CSR committee to form resilient and sustainable organizations worldwide.
Social implications
COVID-19 has re-emphasized the prominence of sustainability and the stakeholder approach. Thus, this paper indicates that CSR committees require the adaption and implementation of a holistic sustainability policy that integrates both external and internal factors and thereby provides a whole process for sustainability issues.
Originality/value
The impact of CSR committees on corporate social performance (CSP) has already been investigated. However, the predictors of CSR committees have been less scrutinized in the literature.
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Zayyad Abdul-Baki, Roszaini Haniffa and Ahmed Diab
This study aims to examine whether corporate governance mechanisms – board size, board independence and CEO duality – influence the actions of oil companies operating in Nigeria…
Abstract
Purpose
This study aims to examine whether corporate governance mechanisms – board size, board independence and CEO duality – influence the actions of oil companies operating in Nigeria to clean up oil spills from their facilities.
Design/methodology/approach
Both binary logistic regression (linear) and random-effects logistic regression models were used to test three hypotheses using a unique data set of 1,262 oil spill events involving 24 oil companies from 2017 to 2019.
Findings
The study found that board size and board independence are positively related to oil spill cleanup.
Practical implications
Private oil companies in Nigeria should encourage larger and more independent boards in their corporate governance (CG) structures, as these boards may be more effective in serving the interests of stakeholders by bringing diverse knowledge and experience to the boards. Similarly, regulators should extend the enforcement of CG codes to private firms.
Originality/value
To the best of the authors’ knowledge, this is the first study that investigates the influence of CG attributes on oil spill cleanup.
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Ahmed Al-Dmour, Hala Zaidan and Abdul Rahman Al Natour
This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes…
Abstract
Purpose
This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.
Design/methodology/approach
Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.
Findings
The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.
Originality/value
This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.
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