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Article
Publication date: 26 February 2024

Ayman Issa, Ahmad Sahyouni and Miroslav Mateev

This paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North…

Abstract

Purpose

This paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North Africa (MENA) region. Unlike previous studies, this analysis also investigates the role of board gender diversity in moderating the relationship between board educational level diversity and bank efficiency and financial stability in MENA.

Design/methodology/approach

In this study, a sample of 77 banks in the MENA region spanning the years 2011 to 2018 is used. The relationship between the presence of highly educated directors on the board, bank efficiency and stability is assessed using the ordinary least squares method. Additionally, the authors use the Generalized Method of Moments technique to correct endogeneity problem.

Findings

This study establishes a positive association between the presence of directors with advanced educational backgrounds on bank boards and bank efficiency and stability. Furthermore, the inclusion of women on the board strengthens this relationship.

Practical implications

These findings have important implications for policymakers and regulators in the MENA region, suggesting that promoting diversity policies that encourage the participation of highly educated directors on bank boards can contribute to enhanced efficiency and financial stability. Policymakers may also consider implementing quotas or guidelines to improve gender diversity in board appointments, thereby fostering bank performance in the region.

Originality/value

This study stands out for its innovation and distinctiveness, as it delves into the connection between board educational level diversity and bank efficiency in the MENA region. Notably, it surpasses previous research by investigating the moderating role of board gender diversity, thus offering valuable insights into the complex interplay between these two facets of board diversity. This contribution enriches the existing literature by providing novel perspectives on board composition dynamics and its influence on bank efficiency and stability.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 4 June 2024

Adebowale Martins Obalalu, Adil Darvesh, Lateefat Aselebe, Sulyman Olakunle Salawu and Kazeem Issa

The primary focus of this study is to tackle a critical industry issue concerning energy inefficiency. This is achieved through an investigation into enhancing heat transfer in…

Abstract

Purpose

The primary focus of this study is to tackle a critical industry issue concerning energy inefficiency. This is achieved through an investigation into enhancing heat transfer in solar radiation phenomena on a curved surface. The problem formulation of governing equations includes the combined effects of thermal relaxation, Newtonian heating, radiation mechanism, and Darcy-Forchheimer to enhance the uniqueness of the model. This research employs the Cattaneo–Christov heat theory model to investigate the thermal flux via utilizing the above-mentioned phenomenon with a purpose of advancing thermal technology. A mixture of silicon dioxide (SiO_2)\ and Molybdenum disulfide (MoS_2) is considered for the nanoparticle’s thermal propagation in base solvent propylene glycol. The simulation of the modeled equations is solved using the Shifted Legendre collocation scheme (SLCS). The findings show that, the solar radiation effects boosted the heating performance of the hybrid nanofluid. Furthermore, the heat transmission progress increases against the curvature and thermal relaxation parameter.

Design/methodology/approach

Shifted Legendre collocation scheme (SLCS) is utilized to solve the simulation of the modeled equations.

Findings

The findings show that, the solar radiation effects boosted the heating performance of the hybrid nanofluid. The heat transmission progress increase against the curvature and thermal relaxation parameter.

Originality/value

This research employs the Cattaneo–Christov heat theory model to investigate the thermal flux via utilizing the above-mentioned phenomenon with a purpose of advancing thermal technology.

Details

Multidiscipline Modeling in Materials and Structures, vol. 20 no. 4
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

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

Keywords

Article
Publication date: 1 July 2024

Shubhangi Rajawat and Ritika Mahajan

This literature review aims to present the thematic and intellectual structure of sustainability in banking literature.

Abstract

Purpose

This literature review aims to present the thematic and intellectual structure of sustainability in banking literature.

Design/methodology/approach

A systematic literature review and manual content analysis of 158 studies from the Web of Science and Scopus databases has been conducted.

Findings

The study reveals three major themes: conceptualization of sustainability, measurement of sustainability performance and communication of sustainability. The review provides future research directions regarding the quality of reporting, the contribution of sustainable banking toward achieving sustainable development goals, the use of primary data for analyzing sustainable banking initiatives and distinctions in the concepts of sustainability in banking.

Originality/value

Since the beginning of the century, the literature on sustainability in banking has been prolific but heterogeneous and fragmented. Reviews have been restricted to niche areas. This review addresses the lack of a unifying paradigm for sustainability in banking literature.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 17 September 2024

Solomon Oyebisi, Mahaad Issa Shammas, Hilary Owamah and Samuel Oladeji

The purpose of this study is to forecast the mechanical properties of ternary blended concrete (TBC) modified with oyster shell powder (OSP) and shea nutshell ash (SNA) using deep…

Abstract

Purpose

The purpose of this study is to forecast the mechanical properties of ternary blended concrete (TBC) modified with oyster shell powder (OSP) and shea nutshell ash (SNA) using deep neural network (DNN) models.

Design/methodology/approach

DNN models with three hidden layers, each layer containing 5–30 nodes, were used to predict the target variables (compressive strength [CS], flexural strength [FS] and split tensile strength [STS]) for the eight input variables of concrete classes 25 and 30 MPa. The concrete samples were cured for 3–120 days. Levenberg−Marquardt's backpropagation learning technique trained the networks, and the model's precision was confirmed using the experimental data set.

Findings

The DNN model with a 25-node structure yielded a strong relation for training, validating and testing the input and output variables with the lowest mean squared error (MSE) and the highest correlation coefficient (R) values of 0.0099 and 99.91% for CS and 0.010 and 98.42% for FS compared to other architectures. However, the DNN model with a 20-node architecture yielded a strong correlation for STS, with the lowest MSE and the highest R values of 0.013 and 97.26%. Strong relationships were found between the developed models and raw experimental data sets, with R2 values of 99.58%, 97.85% and 97.58% for CS, FS and STS, respectively.

Originality/value

To the best of the authors’ knowledge, this novel research establishes the prospects of replacing SNA and OSP with Portland limestone cement (PLC) to produce TBC. In addition, predicting the CS, FS and STS of TBC modified with OSP and SNA using DNN models is original, optimizing the time, cost and quality of concrete.

Details

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

Keywords

Article
Publication date: 17 July 2024

Nejla Ould Daoud Ellili

This study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and…

Abstract

Purpose

This study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and the threshold effect between board gender diversity and INVEFF. This investigation focuses on the Gulf Cooperation Council (GCC) region, which is characterized by rapid socio-economic transformations and a recent emphasis on gender diversity.

Design/methodology/approach

Panel data regressions are applied to estimate the impact of board gender diversity on INVEFF using companies listed in the GCC in 2013–2022 as a sample. The estimations consider subsamples of underinvestment and overinvestment, as well as the pre- and post-COVID-19 pandemic periods.

Findings

The empirical results show a nonlinear impact of board gender diversity on INVEFF, a relationship that is more pronounced in the underinvestment subsample. The results indicate that INVEFF mediates the relationship between board gender diversity and corporate sustainable growth, which helps companies optimize their board composition to enhance their sustainable growth strategies.

Research limitations/implications

These findings could inform GCC regulators in mandating further increases in women’s presence on boards of directors to improve INVEFF. This study examined only GCC-listed companies. Future research should investigate other factors influencing INVEFF and conduct comparative studies across Middle Eastern and North African countries to consider different regulatory and economic contexts and to examine compliance with international standards.

Social implications

This study reveals the significant nonlinear impact of board gender diversity on INVEFF and the mediation of INVEFF in the relationship between board gender diversity and sustainable growth. These findings will help companies optimize their board of directors’ composition by increasing the presence of women on boards to improve their INVEFF and sustainable growth. This study aims to develop knowledge that will not only benefit companies regarding the potential impact of board gender diversity but also help international communities create better gender equality within companies.

Originality/value

To the best of the author’s knowledge, this study is the first to explore the relationship between board gender diversity and INVEFF in the emerging economies of the GCC region. It is also the first to examine the nonlinear relationship between board gender diversity and INVEFF and the mediating role of INVEFF in the relationship between board diversity and sustainable growth. This study contributes to the understanding of the financial impact of board gender diversity in improving corporate INVEFF and sustainable growth.

Details

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

Keywords

Article
Publication date: 13 August 2024

Md Jahidur Rahman, Hongtao Zhu and Li Yue

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

Abstract

Purpose

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

Design/methodology/approach

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

Findings

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Originality/value

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 26 August 2024

George Ghassan Issa Kidess, Liam Browning, Nicole Oska, Liza Hinchey, Arwa Saleem, Sadie Knill, Malaak Elhage and Arash Javanbakht

Arab Americans experience higher rates of mental illness and lower rates of treatment compared to the general population. While some factors leading to this disparity have been…

Abstract

Purpose

Arab Americans experience higher rates of mental illness and lower rates of treatment compared to the general population. While some factors leading to this disparity have been proposed, data in the literature remains lacking. This study aims to explore the mental health perspectives of Arab Americans living in Southeastern Michigan regarding barriers to mental health treatment, treatment resource preferences and telemental health preferences.

Design/methodology/approach

Responses were collected through an anonymous bilingual Qualtrics survey from both Arab and non-Arab participants (n = 294, ages 18+) in Southeastern Michigan. Participants’ perceptions regarding mental health barriers, resource preferences and telemental health were assessed. Comparisons were performed between Arabs and non-Arabs, and among Arabs.

Findings

Compared to non-Arabs, Arabs were less likely to seek mental health treatment from a therapist or a primary care provider and were more likely to not seek treatment. Arabs were more likely than non-Arabs to list fear of being called crazy by others and cultural barriers. With regards to preferences on telemental health utilization, no significant differences between Arab and non-Arab participants were found.

Originality/value

The results provide insights into Arab-American mental health perspectives, especially pertaining to mental health barriers, resources and telemental health preferences, adding a novel perspective on the mental health preferences of Arab-American subgroups, especially regarding gender and age differences. This study highlights the Arab-American population as a nuanced and diverse group, emphasizing the importance of future studies to show a more complete picture of Arab-American mental health.

Details

International Journal of Migration, Health and Social Care, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-9894

Keywords

Article
Publication date: 1 September 2023

Tamer H. Elsharnouby, Said Elbanna, Shatha M. Obeidat and Nasrina Issa Mauji

The influx of expatriates to the Gulf Cooperation Council (GCC) countries has led to labor imbalance inducing these countries to initiate workforce nationalization policies…

Abstract

Purpose

The influx of expatriates to the Gulf Cooperation Council (GCC) countries has led to labor imbalance inducing these countries to initiate workforce nationalization policies. However, despite the policies' emphasis on increasing the presence of nationals in all sectors, employing nationals in the private sector is still a critical challenge for policymakers. This paper explores local job seekers' and employees' perceptions of employment choices in the private and public sectors.

Design/methodology/approach

Adopting a qualitative approach, data were collected through in-depth interviews with 28 local job seekers, either not currently employed or employed but seeking another job.

Findings

The data revealed a contextualized understanding of positive and negative connotations pertaining to employment in the private and public sectors in Qatar.

Research limitations/implications

Understanding nationals' negative preconceived notions against working in the private sector and the perceived benefits of public sector employment lays the groundwork for developing measures to help policymakers to create labor market-oriented policies that stimulate mobility between the public and private sectors.

Originality/value

This study contributes to the workforce nationalization literature in the GCC countries by examining local job seekers' perceptions associated with employment in the private sector and the public sector. A closer examination of why nationals are hesitant to enter the private sector can propel the pendulum towards higher success rates of workforce nationalization.

Details

Personnel Review, vol. 53 no. 6
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 20 September 2024

Mohammad A.A. Zaid, Ayman Issa, Fitim Deari, Ploypailin Kijkasiwat and Vijay Kumar

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply…

Abstract

Purpose

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply investigating the mediating effect of corporate environmental performance measured by the effectiveness of emission reduction.

Design/methodology/approach

This study analyzes nonfinancial-listed firms on the Australian Securities Exchange from 2002 to 2019 using multiple regression analysis on a panel data set. Initially, different static panel data approaches were used. To account for the potential endogeneity issue and generate robust outcomes, the authors apply the one-step system generalized method of moment, two-stage least squares and lagged model approaches.

Findings

The results provide a clear indication that the practices of green innovation can favorably contribute to the level of environmental performance, which in turn affect the firm’s ability in opening the new financial doors and shape solid capital structure. In this context, the effective environmental performance fully mediates the nexus between CGI and capital structure of a firm. More importantly, the outcomes are robust and coherent across different estimation techniques.

Originality/value

The originality of this study lies in its utilization of mediation analysis to explore the relationship between CGI and a firm's financial structure. This approach distinguishes it from previous research by offering a thorough and nuanced understanding of how green innovation practices influence the financing decisions of a firm.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

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