Search results

1 – 10 of 15
Article
Publication date: 12 April 2024

Eric Justice Eduboah

This paper aims to reexamine the relationship between financial openness and financial development in Ghana.

Abstract

Purpose

This paper aims to reexamine the relationship between financial openness and financial development in Ghana.

Design/methodology/approach

The study applied maximum likelihood estimation and autoregressive distributed lag approach and tested Granger causality using quarterly data from 1990:1 to 2020:4.

Findings

This study revealed a long-run equilibrium relationship between financial openness and development, indicating that financial openness is a critical factor in Ghana’s financial development. Therefore, the study recommends with caution that policies aimed at promoting financial openness could be an effective way to encourage sustainable financial development in Ghana, as financial openness alone may not bring the desired outcome.

Research limitations/implications

The study contributes to the existing body of knowledge by providing empirical evidence of the link between financial openness and financial sector development in Ghana. Future research could delve deeper into the mechanisms through which financial openness affects financial development, exploring potential channels and transmission mechanisms.

Practical implications

The findings suggest that policymakers, particularly the Ministry of Finance and the Bank of Ghana, should prioritize policies aimed at promoting financial openness. This includes continued efforts toward financial liberalization and creating an environment conducive to domestic and international financial transactions. Moreover, policies aimed at increasing trade openness, boosting real GDP and maintaining moderate real interest rates are essential for fostering financial sector development.

Social implications

Enhancing financial sector development can have significant implications for society, including increased access to financial services, improved economic opportunities and enhanced overall economic stability. By promoting financial openness and development, policymakers would contribute to poverty reduction, job creation and overall socio-economic development. The study bridges the gap between theory and practice by providing empirical evidence supporting the theoretical proposition that financial openness stimulates financial sector development.

Originality/value

This study fills a crucial gap in the literature on the effects of financial openness on Ghana’s financial sector development. It focuses on Ghana, which liberalized its financial sector in 1988 as part of the overall economic reforms in 1983, and this justifies the starting point of this paper in 1990, as there are no adequate data before 1990. The study uses principal component analysis to construct an index that measures financial development. The study considers the recent financial crises in Ghana in 2017 and underscores the importance of understanding the link between financial openness and financial development, which becomes useful for policymakers and researchers studying financial system development in sub-Saharan Africa which includes Ghana.

Details

Journal of Financial Economic Policy, vol. 16 no. 3
Type: Research Article
ISSN: 1757-6385

Keywords

Article
Publication date: 8 May 2024

Yosra Mnif and Jihene Kchaou

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…

Abstract

Purpose

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

Design/methodology/approach

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

Findings

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

Research limitations/implications

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

Practical implications

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

Originality/value

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 19 May 2023

Angela Kit Fong Ma and Yiming Chen

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in…

Abstract

Purpose

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in the Chinese technology industry. The second is to investigate the impact of ownership and board attributes on CSR. The third is to examine the moderating effect of media reporting on the relationship between CSR and company financial performance.

Design/methodology/approach

All A-share listed Chinese companies during the years 2011–2019 with 1,573 firm-year observations have been investigated for this study. The data are analysed by CSR metrics in the form of environmental, social and governance (ESG) scores using an ordinary least squares regression analysis and fixed effect regression models.

Findings

The results of this longitudinal study reveal that; no matter whether the companies are state-own or non-state-own, there is a significant positive effect of board independence, monetary incentives, director’s age and board size on the CSR disclosure of the Chinese technology industry. Also, the results support the importance of CSR performance in promoting the corporate financial performance (CFP) of the technology sector. Specifically, media reporting has a positive impact on the CSR reporting of both state-own and non-state-own technological companies in China.

Originality/value

To the best of the authors’ knowledge, this is the first study based on the ESG metrics for analysing the CSR and firm performance relationship conducted in the unique setting of the state-own and non-state-own technological companies in China. The study is an attempt to fill the gap in the extant literature, which has a scarce number of studies focused on the influence of media reporting on the relationship between CSR performance and CFP. This paper not only updates the existing understanding of CSR performance by board attributes and company ownership but also explains the significance of media reporting in enhancing the CSR performance of the Chinese technology industry.

Details

Society and Business Review, vol. 19 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Open Access
Article
Publication date: 29 September 2023

Prateek Kalia, Meenu Singla and Robin Kaushal

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and…

4276

Abstract

Purpose

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and moderation of work experience (WE) and job hopping (JH) in the context of the textile industry.

Design/methodology/approach

This study adopted a quantitative methodology and applied quota sampling to gather data from employees (n = 365) of leading textile companies in India. The conceptual model and hypotheses were tested with the help of Partial Least Squares-Structural Equation Modelling (PLS-SEM).

Findings

The findings of a path analysis revealed that compensation and performance appraisal (CPA) have the highest impact on JS followed by employee work participation (EWP). On the other hand, EWP had the highest impact on ER followed by grievance handling (GRH). The study revealed that JS significantly mediates between HRPs like CPA and ER. During Multi-group analysis (MGA) it was found that the importance of EWP and health and safety (HAS) was more in employee groups with higher WE, but it was the opposite in the case of CPA. In the case of JH behavior, the study observed that EWP leads to JS in loyal employees. Similarly, JS led to ER, and the effect was more pronounced for loyal employees.

Originality/value

In the context of the Indian textile industry, this work is the first attempt to comprehend how HRPs affect ER. Secondly, it confirmed that JS is not a guaranteed mediator between HRPs and ER, it could act as an insignificant, partial or full mediator. Additionally, this study establishes the moderating effects of WE and JH in the model through multigroup analysis.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 4 September 2023

Afia Khalid, Raheel Amir Awan, Rizwan Ali and Imran Sarmad

This study aims to examine the moderating effect of sustainability marketing on brand loyalty of brands that advertise their sustainable development agenda goals. The study…

1297

Abstract

Purpose

This study aims to examine the moderating effect of sustainability marketing on brand loyalty of brands that advertise their sustainable development agenda goals. The study highlights the mediating effect of brand love having cognitive antecedents of brand authenticity, popularity and congruence with private and social self of the consumer.

Design/methodology/approach

A mall intercept survey was used to collect data from consumers who use brands that embrace sustainable marketing strategies. Only those brands were selected which are popular as well as advertise sustainable practices in their brand communication (mainstream and social media). The data was self-administered by trained research assistants, who gathered data from a sample of 350 respondents.

Findings

The findings revealed that the popularity and authenticity of a brand play an essential role in developing brand love and later influences brand loyalty behavior. A larger effect is seen on brand love when there is congruence of private and social self with the brand. The brand has even a stronger relationship with brand loyalty when moderated by sustainability marketing.

Research limitations/implications

Brand love has the potential for long-term influences, only if sustainability marketing is used as a backbone. Brand managers should target an authenticity-seeking segment of consumers, who once convinced can lead to repeat business and brand loyalty and reduce dissonance. As sustainability marketing provides multiple benefits, genuine branding strategies should be devised that amalgamate into a single message spun around sustainability concerns and connecting the ethos of authenticity, popularity and self-expression. Future research may take into consideration more categories than this study on clothing, and consumer goods, adopting a mixed-methods approach. Moreover, a range of potential antecedents of brand love can be determined along with potential outcomes when aligned with external efforts such as sustainability, corporate social responsibility and international investment.

Originality/value

To the best of the authors’ knowledge, this is the first study investigating the moderating role of sustainability marketing on the relationship between brand love and brand loyalty and the mediating role of brand love between brand authenticity, popularity, social/private-self-expression and brand loyalty. It is also the first study documenting how sustainability marketing reinforces the brand loyalty for popular brands in developing countries like Pakistan. This study fills a research gap as it expands the existing literature on sustainability marketing and brand love that is generally focused on brand dimensions and not the brand communications and thus has not reached similar results.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Book part
Publication date: 6 May 2024

Muhammad Umer Mujtaba, Wajih Abbassi and Rashid Mehmood

The aim of our study is to explore the nexus between the gender composition of board and firm financial performance. We use the data of 114 listed banks from 10 Asian emerging…

Abstract

The aim of our study is to explore the nexus between the gender composition of board and firm financial performance. We use the data of 114 listed banks from 10 Asian emerging economies. Data were extracted from the DataStream for the year 2012–2021. We apply fixed effect model to analyze the data. In addition, we use generalized method of moments (GMM) to verify our main findings. We find that both proxies of board gender composition which are the proportion of female board members and the percentage of female executives on the board have a significant impact on banks' financial performance. Findings suggest that female representation on board provides more insights of monitoring and optimal advisory capabilities and, therefore, gender-diversified board enhances firm performance. Females are more active in business matters and take more interests to fulfill their responsibilities. The results of our study provide useful signals for corporate and regulatory policymakers. Board gender disparities between enterprises should be better understood by all stakeholders to have the optimal combination of board members that ultimately lead to better performance of the firm.

Details

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

Keywords

Open Access
Article
Publication date: 21 April 2023

Rana I. Mahmood, Harraa S. Mohammed-Salih, Ata’a Ghazi, Hikmat J. Abdulbaqi and Jameel R. Al-Obaidi

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their…

Abstract

Purpose

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their intriguing characteristics. Its synthesis employing green chemistry principles has become a key source for next-generation antibiotics attributed to its features such as environmental friendliness, ease of use and affordability. Because they are more environmentally benign, plants have been employed to create metallic NPs. These plant extracts serve as capping, stabilising or hydrolytic agents and enable a regulated synthesis as well.

Design/methodology/approach

Organic chemical solvents are harmful and entail intense conditions during nanoparticle synthesis. The copper oxide NPs (CuO-NPs) synthesised by employing the green chemistry principle showed potential antitumor properties. Green synthesised CuO-NPs are regarded to be a strong contender for applications in the pharmacological, biomedical and environmental fields.

Findings

The aim of this study is to evaluate the anticancer potential of CuO-NPs plant extracts to isolate and characterise the active anticancer principles as well as to yield more effective, affordable, and safer cancer therapies.

Originality/value

This review article highlights the copper oxide nanoparticle's biomedical applications such as anticancer, antimicrobial, dental and drug delivery properties, future research perspectives and direction are also discussed.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 23 January 2024

Mehak Maqbool, Bei Lyu, Sami Ullah, Muhammad Tasnim Khan, Ali Zain ul Abeden and Mohit Kukreti

Abusive supervision (AS) provides insights into the darker aspects of leadership behavior and its effects on employees. Understanding and addressing AS can contribute to creating…

Abstract

Purpose

Abusive supervision (AS) provides insights into the darker aspects of leadership behavior and its effects on employees. Understanding and addressing AS can contribute to creating healthier work environments and promoting employee well-being. The effect of abusive leadership (AS) on counterproductive work behaviors (CWB) in nursing staff is examined through the theoretical lens of the social exchange theory.

Design/methodology/approach

Data were collected from 302 nursing staff working at public and private hospitals through a self-administered questionnaire. Measurement scales were adapted from the literature and the data were tested for validity and reliability before performing hypotheses testing through structural equation modeling in SmartPLS 4.0.

Findings

AS positively affects CWB, and psychological contract breach mediates this relationship. However, employees with high Islamic work ethics (IWE) are less concerned with supervisors' dysfunctional behaviors and pay less attention to them; thus, IWE buffers the effect of AS on CWBs.

Originality/value

A positive and supportive organizational climate is crucial for attracting and retaining skilled healthcare professionals. When healthcare professionals are subjected to abusive behaviors, their ability to share knowledge, adopt safety protocols and provide the best patient care may be hampered. Therefore, addressing AS in hospitals is vital to promoting a positive work environment, enhancing employee well-being and improving patient care.

Details

Leadership & Organization Development Journal, vol. 45 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 10 May 2024

Amjad Nawaz, Aihua Gu and Tao Jiang

In the wake of the COVID-19 outbreak understanding the behavioral dynamics and role of knowledge-oriented leadership (KOL) in driving knowledge worker performance (KWP) is…

Abstract

Purpose

In the wake of the COVID-19 outbreak understanding the behavioral dynamics and role of knowledge-oriented leadership (KOL) in driving knowledge worker performance (KWP) is paramount for organizations striving to adapt and thrive in the post-pandemic era. Drawing on the path-goal theory, this study explores the impact of KOL on KWP. In addition, this study seeks to examine both the direct and indirect influences of KOL on KWP via digital orientation (DO) and digital citizenship practices (DCP), especially for higher education institutions (HEIs) located in China.

Design/methodology/approach

The sample consisted of 319 academic staff from HEIs in China. The study used Smart-PLS 4.0 for analytical examination.

Findings

The results indicate that the impact of knowledge-oriented leadership on KWP is negligible. Furthermore, DCP and DO partially mediate the relationship between KOL and KWP. The findings of this research have practical implications for Chinese HEIs and organizations across industries, providing insights into how to navigate the complexities of the post-pandemic work environment and effectively harness digitalization to optimize the KWP.

Research limitations/implications

The implications of this research extend beyond the HEIs, providing organizations in various industries with evidence-based strategies to promote effective leadership, foster digital skills, and cultivate a culture of digital citizenship in the post-pandemic work landscape.

Originality/value

Despite the increasing significance of KOL in the higher education sector, there is a dearth of studies establishing a relationship between KOL and KWP in HEIs. The present study seeks to fill this gap by examining the association among KOL, KWP, DO, and DCP in HEIs during the post-pandemic. This research provides significant contributions to the existing literature on the topic by scientifically exploring the association between KOL and KWP by examining the intervention mechanism of both digital citizenship practices and digital orientation.

Open Access
Article
Publication date: 30 April 2024

Shamima Haque, Debadrita Panda and Arpita Ghosh

This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for…

Abstract

Purpose

This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for identifying motivational drives and entwins it to self-efficacy theory seeking to motivate and engage the employees through game techniques.

Design/methodology/approach

This paper uses qualitative approach where semi-structured interviews were conducted through snowball sampling technique with managers in senior positions in power sector holding significant decision-making authority. The interviews were transcribed and were analysed thematically.

Findings

This study offers compelling evidence that industrial firms are grappling to inculcate pro-environmental behaviour largely losing on incentivising motivation. Gamification can provide an enjoyable framework balancing intrinsic and extrinsic motivational drives.

Practical implications

This study offers a framework applicable to organisations across sectors, addressing challenges in implementing green behaviour by leveraging four phases of game mechanics. It tackles issues related to motivation and demand for incentives by striking a balance between intrinsic and extrinsic motivations.

Originality/value

This research stands out by incorporating game mechanics, specifically designed through Octalysis, to boost self-efficacy and encourage green behaviour among employees. Furthermore, it is in harmony with Sustainable Development Goals and circular principles.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

1 – 10 of 15