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Article
Publication date: 26 February 2024

Sabrine Cherni and Anis Ben Amar

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Abstract

Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

Details

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

Keywords

Article
Publication date: 9 March 2023

Swechha Chada and Gopal Varadharajan

This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a…

Abstract

Purpose

This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a result of information asymmetry and firms with lower earnings quality increases cash holdings, to shield the firm from future uncertainties. In this paper, the authors propose a ‘private benefits hypothesis’, which suggests that lower earnings quality is an indicator of opportunism and expropriation of resources in the firm, through tunneling or excessive executive compensations. As a result, firms with lower earnings quality increase cash holdings in their control, to increase their private benefits and to avoid the scrutiny of the external stakeholders. The authors further examine the monitoring role played by institutional investors on cash holdings, with varying degrees of earnings quality.

Design/methodology/approach

This study uses an unbalanced panel data sourced from Prowessdx, from 2000 to 2019. The analysis employs 20,231 firm-year observations from 2,421 firms. Earnings quality is calculated following Dechow and Dichev (2002).

Findings

Empirical analysis confirms that the firms with higher earnings quality reduce cash. Further, institutional investors reduce the cash holdings in firms with higher earnings quality. Institutional investors effectively reduce the cash only in firms with at least 10% of equity shareholding. The results are robust to alternative measures of earnings quality and endogeneity concerns.

Originality/value

This study diverges from the information asymmetry hypothesis in the existing literature on earnings quality and cash holdings and highlights the underlying private benefits hypothesis, that will impact cash holdings. Next, the 10% institutional shareholding is important in the Indian context as it represents the minimum threshold at which block holders can request extraordinary general meetings (Section 100 of the Companies Act 2013) or the involvement of the National Company Law Tribunal (NCLT) (Section 213 of the Companies Act 2013). This study highlights that unlike in Anglo-Saxon economies, institutional investors or other minority shareholders are empowered by the Companies Act 2013 to play a vital role in corporate governance with a mere 10% equity.

Details

International Journal of Managerial Finance, vol. 20 no. 1
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 6 March 2024

Elok Zubaidah, Eirene Charista Dea, Ella Saparianti, Rhytia Ayu Christianty Putri, Hidayat Sujuti, Ignatius Srianta, Laura Godelive and Ihab Tewfik

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented…

Abstract

Purpose

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented Javanese turmeric beverage (JTB) and black tea kombucha.

Design/methodology/approach

Forty-two healthy male Balb/c mice (two- to three-week-old, 20–30 g) were divided into six groups with seven replicates each. The treatments were normal diet, normal diet + Javanese turmeric kombucha (JTK), normal diet + diethylnitrosamine (DEN), DEN + JTB, DEN + JTK, DEN + black tea kombucha. Kombuchas and JTB were given at 0.3 mL/20 g BW/d. DEN was induced intraperitoneally at a dose of 100 mg/kg. Observed biomarkers were blood serum glutamate pyruvate transaminase (SGPT) and serum glutamate oxaloacetate transaminase (SGOT) activity, serum malonaldehyde (MDA), as well as liver histology. Data were analyzed using analysis of variance.

Findings

Among DEN-induced groups, JTK significantly (p < 0.05) diminished the level of blood SGPT, SGOT and serum MDA. JTK also had lower blood SGPT (8.604 ± 2.195 U/L) and serum MDA levels (2.884 ± 0.083 nM/mL) compared to the normal group (8.604 ± 2.195 U/L and 5.050 ± 0.998 nM/mL, respectively). JTK also produced the least damaged liver-cell numbers.

Originality/value

JTK demonstrated better hepatoprotective activity compared to JTB.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 16 January 2024

Nasim Babazadeh, Jochen Teizer, Hans-Joachim Bargstädt and Jürgen Melzner

Construction activities conducted in urban areas are often a source of significant noise disturbances, which cause psychological and health issues for residents as well as…

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Abstract

Purpose

Construction activities conducted in urban areas are often a source of significant noise disturbances, which cause psychological and health issues for residents as well as long-term auditory impairments for construction workers. The limited effectiveness of passive noise control measures due to the close proximity of the construction site to surrounding neighborhoods often results in complaints and eventually lawsuits. These can then lead to delays and cost overruns for the construction projects.

Design/methodology/approach

The paper proposes a novel approach to integrating construction noise as an additional dimension into scheduling construction works. To achieve this, a building information model, including the three-dimensional construction site layout object geometry, resource allocation and schedule information, is utilized. The developed method explores further project data that are typically available, such as the assigned equipment to a task, its precise location, and the estimated duration of noisy tasks. This results in a noise prediction model by using noise mapping techniques and suggesting less noisy alternative ways of construction. Finally, noise data obtained from sensors in a case study contribute real values for validating the proposed approach, which can be used later to suggest solutions for noise mitigation.

Findings

The results of this study indicate that the proposed approach can accurately predict construction noise given a few available parameters from digital project planning and sensors installed on a construction site. Proactively integrating construction noise control measures into the planning process has benefits for both residents and construction managers, as it reduces construction noise-related disturbances, prevents unexpected legal issues and ensures the health and well-being of the workforce.

Originality/value

While previous research has concentrated on real-time data collection using sensors, a more effective solution would also involve addressing and mitigating construction noise during the pre-construction work planning phase.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 8 May 2023

S.M. Aparna and Sangeeta Sahney

The study aims to explore the effectiveness of performance-oriented practices like high-performance work practices (HPWPs) in higher education (HE), given its explicit focus on…

Abstract

Purpose

The study aims to explore the effectiveness of performance-oriented practices like high-performance work practices (HPWPs) in higher education (HE), given its explicit focus on performance these days.

Design/methodology/approach

The study uses hierarchical linear modeling using statistical package for social sciences (SPSS 22.0) to test the hypotheses. An intertwined framework of the ability–motivation–opportunity (AMO) model and the job demand-resources (JD-R) model was proposed. The study considered strategic hiring, recognition and participatory decision-making as ability, motivation and opportunity-enhancing practices respectively. Further, the study addressed the impact of institutional level moderators, like administrative workload (AWL) and support staff (SS).

Findings

The findings based on the responses of 385 faculties and 443 students from 36 Indian institutes, indicated that HPWPs enhanced the education performance (EP) of HE institutes. Further, results revealed that both AWL and SS had differential effects on the relationship between HPWPs and EP. Contrary to authors’ expectations, SS showed a negative effect of the relationship between HPWPs and EP.

Research limitations/implications

The increased AWL was debilitating the beneficial effects HPWPs. The negative interaction effect of SS sheds light on the hidden issues surrounding SS in HE institutes. Based on findings, the study offered important theoretical and practical implications.

Originality/value

To the best of authors’ knowledge, the impact of innovative human resource (HR) practices in academia remains relatively under-researched, and the current study is an attempt to fill this void.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 8 March 2024

Rasha Mohammad Nouraldeen

The focus on corporate governance has increased after the financial collapses of several banks worldwide, such as Silicon Valley Bank and First Republic Bank in the USA, and the…

Abstract

Purpose

The focus on corporate governance has increased after the financial collapses of several banks worldwide, such as Silicon Valley Bank and First Republic Bank in the USA, and the failure of the Lebanese banking sector. This study examines the impact of audit committee (AC) characteristics on financial performance and investigates the moderating effect of ownership concentration (OC) on the associations between AC characteristics and profitability.

Design/methodology/approach

The current research is carried out based on 211 Lebanese banks’ annual reports, focusing on the period from 2012 to 2021. The ordinal least squares (OLS) and the hierarchical multiple regression analysis were adopted to test the study’s hypotheses.

Findings

The outcomes reveal that AC size, AC frequency of meetings, and banks’ size (control variable) positively affect financial performance; however, OC does not moderate the associations between the AC characteristics and banks’ profitability.

Originality/value

According to the researcher’s knowledge, no prior study has investigated the moderating effect of OC on these associations. Moreover, the current study contributes to the literature that documented mixed and inconsistent results regarding the direct associations between AC characteristics and financial performance.

Details

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

Keywords

Article
Publication date: 31 October 2023

Rabiu Saminu Jibril, Muhammad Aminu Isa, Zaharaddeen Salisu Maigoshi and Kabir Tahir Hamid

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of…

Abstract

Purpose

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.

Design/methodology/approach

The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.

Findings

The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.

Research limitations/implications

The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.

Practical implications

The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

Originality/value

To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.

Details

International Journal of Innovation Science, vol. 16 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 21 September 2022

Kundan Zheng, Jeetesh Kumar, Puvaneswaran Kunasekaran and Marco Valeri

This study examines the influencing factors of smart technology use behaviour (STUB), influencing tourist satisfaction and enhancing revisit intention for the Chinese tourism…

Abstract

Purpose

This study examines the influencing factors of smart technology use behaviour (STUB), influencing tourist satisfaction and enhancing revisit intention for the Chinese tourism destination. Further, the moderating role of place attachment on the relationship between STUB, tourist satisfaction and revisit intention has been examined.

Design/methodology/approach

The study employs quantitative methodology by incorporating the planned behaviour theory to develop the hypotheses. Using an online survey link, 409 responses were collected from the tourists employing a non-probability convenience random sampling technique.

Findings

The partial least squire-structural equation modelling (PLS-SEM) results show that social influence significantly affects STUB, tourist satisfaction and revisit intention. Also, the anticipated positive behaviour has positive and significantly affects STUB and revisit intention. Finally, the findings show that tourist satisfaction significantly affects revisit intention in the tourist destinations in China.

Research limitations/implications

A quantitative research design was applied, employing a random sampling technique, and surveys were conducted with tourists only in current research. However, future research can incorporate a wide range of methodology by collecting data from other tourism stakeholders to have an in-depth evaluation of repeat visitation behaviour. Future research can enhance the current conceptual framework by including other relevant variables like negative anticipated emotions at other locations, as the current study was conducted in the Chinese context.

Originality/value

This research adds value to the tourism destination to formulate tourist satisfaction and revisit intention. Implications are provided for a more nuanced understanding and effective planning in tourism destinations while considering smart technology use.

Details

European Journal of Innovation Management, vol. 27 no. 3
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 3 January 2024

Abba Suganda Girsang and Bima Krisna Noveta

The purpose of this study is to provide the location of natural disasters that are poured into maps by extracting Twitter data. The Twitter text is extracted by using named entity…

Abstract

Purpose

The purpose of this study is to provide the location of natural disasters that are poured into maps by extracting Twitter data. The Twitter text is extracted by using named entity recognition (NER) with six classes hierarchy location in Indonesia. Moreover, the tweet then is classified into eight classes of natural disasters using the support vector machine (SVM). Overall, the system is able to classify tweet and mapping the position of the content tweet.

Design/methodology/approach

This research builds a model to map the geolocation of tweet data using NER. This research uses six classes of NER which is based on region Indonesia. This data is then classified into eight classes of natural disasters using the SVM.

Findings

Experiment results demonstrate that the proposed NER with six special classes based on the regional level in Indonesia is able to map the location of the disaster based on data Twitter. The results also show good performance in geocoding such as match rate, match score and match type. Moreover, with SVM, this study can also classify tweet into eight classes of types of natural disasters specifically for the Indonesian region, which originate from the tweets collected.

Research limitations/implications

This study implements in Indonesia region.

Originality/value

(a)NER with six classes is used to create a location classification model with StanfordNER and ArcGIS tools. The use of six location classes is based on the Indonesia regional which has the large area. Hence, it has many levels in its regional location, such as province, district/city, sub-district, village, road and place names. (b) SVM is used to classify natural disasters. Classification of types of natural disasters is divided into eight: floods, earthquakes, landslides, tsunamis, hurricanes, forest fires, droughts and volcanic eruptions.

Details

International Journal of Intelligent Computing and Cybernetics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 21 June 2023

Sattar Khan and Yasir Kamal

This paper aims to examine whether family business groups’ (FBG) having the same network auditor among their affiliates mitigates earnings manipulation (EM).

Abstract

Purpose

This paper aims to examine whether family business groups’ (FBG) having the same network auditor among their affiliates mitigates earnings manipulation (EM).

Design/methodology/approach

This paper used unbalanced panel data from the years 2010–2019. The sample of the study is composed of 327 nonfinancial listed Pakistan Stock Exchange firms, consisting of 187 FBG-affiliated firms and 140 nonaffiliated firms. The ordinary least square and generalized least square regressions have been used to check the hypothesized relationship. Furthermore, the propensity score matching technique is used to ascertain comparable companies’ features and to control the potential endogeneity problem. Finally, the results are robust to various measures of EM and FBG’ proxies.

Findings

The findings of the study show that the same network auditor is reducing EM in FBG affiliates. In addition, the BIG4 same network auditors are also instrumental in constraining EM as compared to non-BIG4 audit firms. Overall, the results of this study depict that the same network auditor in FBG’s affiliated firms significantly influences EM. These results are robust with respect to generalized least squares and the endogeneity problem.

Research limitations/implications

This research study has two important implications for the interested parties. First, although the authors find in this research study that the same network auditor is negatively associated with EM in the FBG-affiliated firms, however, FBG-affiliated firms might use opportunistically the real activity manipulation. Second, regulators highlight the change in audit partner/firm rotation, though the study findings indicate that regulators and practitioners may consider the benefits associated with the same network auditors for FBG.

Originality/value

This research study adds a new investigation to previous literature by examining the role of the same network auditors in the EM of the FBG’ affiliates. To the best of the author’s knowledge, this is the first study to bring new knowledge by investigating the role played by the same network auditors along with the BIG4 same network audit firms in constraining EM in FBG.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

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