Search results

The purpose of this study is to identify and assess the role of predictors to women’s economic empowerment (WEE). Moreover, the mediating role of digital banking usage (DBU) between financial literacy (FL) and WEE is empirically tested. The study also examines the moderation effect of educational level (EL) and employment sector (ES) on WEE.

Using a mixed-method approach, a comprehensive questionnaire was used to collect data of 482 women working in the formal ESs of Delhi-NCR. Partial least square structural equation modeling using SmartPLS-4 was used to test the explanatory and predictive power of the proposed model. This was followed by semi-structured interviews to collect qualitative data from 14 respondents.

The results present the following important findings: first, DBU, FL, women’s agency (WA) and workplace human resource policies (HR) significantly impact WEE, whereas government support (GS) and FL significantly impact DBU; second, DBU significantly mediates the relationship between FL and WEE; and third, ES significantly moderates the relationship between DBU and WEE.

This research also shares significant findings for practitioners and organizations by holistically identifying factors affecting WEE. These findings apply to both the human resource department of the employment sectors and the management of the banking sector.

The present study adds value to the scarce literature on the impact of DBU on WEE and highlights the mediating role of DBU along with the moderation effect of EL and ES. The study model incorporates novel constructs that impact WEE and offers new insights to various stakeholders in enhancing WEE. In addition, qualitative method was used to complement the quantitative findings.

This study aims to investigate the influence of banking consolidations on bank stability in Sub-Saharan African (SSA) countries for the period 2003–2019, following a series of bank mergers and acquisitions (M&As) in the region and whether regulation-induced bank M&As affect banking sector stability.

The fixed effect panel regression model is used to understand the influence of regulation-induced and voluntary bank mergers and acquisitions on banking stability in SSA. The study also controlled for bank-specific factors, market concentration and macroeconomic variables that affect banking stability. The study used three measures of bank stability: the Z-score, risk-adjusted return on assets and risk-adjusted bank capital.

The study results reveal that voluntary bank M&As, market concentration, net interest margin, bank capital, bank deposits and income diversification influence banking sector stability positively. However, the findings show that regulation-induced bank mergers and acquisitions impact banking stability negatively. Where bank M&As were a result of banking regulatory reforms, called regulation-induced mergers and acquisitions (RIM&As), banking stability suffered, but voluntary bank M&As improved banking stability. Again, the study supports the concentration–stability argument rather than the competition–stability hypothesis. Therefore, more concentrated banking markets in SSA countries have more stable banks and fewer risks of system-wide bank failures. Other factors influencing banking stability in SSA are return on equity, bank efficiency (cost-to-income), bank size and deposits-to-assets ratio. However, their relationship is negative with the stability of the banking sector.

The findings imply that the regulatory authorities should encourage voluntary bank M&As and not regulation-induced bank M&As to improve the stability of the banking systems in SSA.

The study provides new evidence on the effects of regulation-induced bank M&As on the stability of banks.

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and acquiring a profound understanding of its many connotations, the objective is to shift attitudes and approaches concerning those who are seen to possess knowledge and value within society.

For this study, culturally relevant pedagogies were used as theoretical frameworks in addition to Sankofa and concept explication being used as methodologies.

The authors identified three themes: (1) honorary cultural practice-community nomination of “professahs” and “docs,” (2) (Black) robinhoods – cultural signifiers of distinction and relatability and (3) docs as catalysts – elevating community via consciousness, trust and mentorship as significant understandings of this distinction.

The study emphasizes the importance of “Docs” in both academic and social contexts. The role of “Docs” serves to alleviate potential conflicts of being a Black intellectual. This study further reveals the ways in which Docs align with, promote or possibly undermine established frameworks of thought. Finally, this study provides institutions with opportunities to consider strategies for the utilization, recognition and integration of individuals who are frequently overlooked or undervalued.

The study explores the dynamics among communal-brand connections, corporate reputation, customer satisfaction and their collective influence on service loyalty within the retail customer segment of commercial banks.

Hypotheses are proposed for a parallel and serial-mediated model, in which corporate reputation and customer satisfaction mediate the influence of communal-brand connections on service loyalty. Data are collected from a sample of retail customers of commercial banks in a European country.

Findings indicate that individuals who perceive a strong affiliation with a brand that emphasises community engagement are more likely to demonstrate loyalty to that brand. Results highlight the need for managers allocate resources to cultivate community initiatives that foster communal-brand connection in their drive to improve service loyalty.

A non-representative sample was collected, with a focus on a limited set of variables and employing a unidimensional measure of service loyalty. Additionally, the significance of communal-brand connection may vary across brands, warranting replication studies among smaller banks.

Recognition of communal-brand connection as an important driver of customer loyalty suggests that customers are motivated by intrinsic positioning factors related to the community. As part of their positioning, commercial banks can leverage their marketing and communication efforts to foster community development, thereby enhancing customer identification, connection and narratives that foster belongingness among customers.

The model of direct and mediated model of communal-brand connection on service loyalty has not been previously explored. Moreover, the research is conducted among retail bank customers that representing a context seldom considered in the domain of brand communities.

Intellectual property (IP) theft is an increasing threat that can lead to large financial losses and reputational harm. These attacks are typically noticed only after the IP is stolen, which is usually too late. This paper aims to investigate the psychological profile and the socio-technical events that statistically predict the likelihood of an IP threat.

This paper analyses 86 IP theft cases found in court documents. Two novel analyses are conducted. The research uses LLMs to analyse the personality of these insiders, which is followed by an investigation of the pathways to the attack using behaviour sequence analysis (BSA).

These IP theft insiders scored significantly higher on measures of Machiavellianism compared to the normal population. Socio-technical variables, including IP theft via photographs, travelling overseas, approaching multiple organisations and delivering presentations, were identified. Contrary to previous assumptions that there is a single pathway to an attack, the authors found that multiple, complex pathways lead to an attack (sometimes multiple attacks). This work, therefore, provides a new framework for considering critical pathways to insider attacks.

These findings reveal that IP theft insiders may come across as charming, star employees rather than the stereotype of disgruntled employees. Moreover, organisations’ policies may need to consider that IP theft occurs via non-linear and multiple pathways. This means that sequences of events need to be considered in detecting these attacks instead of anomalies outright. The authors also argue that there may be a case for “continuous evaluation” to detect insider activity.

This paper offers a new framework for understanding and studying insider threats. Instead of a single critical pathway, this work demonstrates the need to consider multiple interconnected pathways. It elucidates the importance of a multidisciplinary approach and provides opportunities to reconsider current practices in detection and prevention.

The purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have more discretion in recognizing loan-loss provisions than before IFRS 9. Hence, after IFRS 9, banks could use EM and CM to a greater extent.

This paper analyzes a sample of European banks and uses regression analysis. First, this paper examines whether EM and CM changed after IFRS 9 was adopted. Next, this study examines whether any changes in EM and CM under IFRS 9 depend on regulatory quality (RQ) in the country where banks are located.

This paper has three results. First, after IFRS 9, EM increased relative to before IFRS 9. Second, after IFRS 9, CM increased relative to before IFRS 9. Third, this increase in EM was only for banks in countries with low RQ – in countries with high RQ, this study finds no change in EM after IFRS 9. Altogether, these results suggest that, first, EM and CM increased after IFRS 9 and, second, this increase in EM depended on the RQ of a bank’s country.

This paper identifies how the adoption of IFRS 9 affected EM and CM by European banks. The main contribution of this paper is that it examines the impact of the adoption of IFRS 9 on EM and CM by European banks using data from banks’ actual financial statements.

This study aims to explore the current trends in the literature about environmental, social and governance (ESG) practices within Islamic banking. It also seeks to identify research gaps and propose directions for future inquiry.

Using a bibliometric analysis, this study synthesises 753 articles from the Scopus database from 1988 to 2023. The analysis was conducted using the biblioshiny package in RStudio and VOSviewer.

It reveals an increasing trajectory in the volume of literature on ESG within Islamic banking, with Muslim-majority countries supported by robust regulatory frameworks leading the discourse. Emerging interest from Muslim-minority countries is also noted. This research delineates five principal research streams and proposes future investigative pathways, including the influence of institutional factors on Islamic banks’ ESG practices.

This study offers valuable insights for Islamic bank management and stakeholders, enhancing their comprehension of ESG practices’ current landscape. Additionally, it directs emerging scholars towards novel and pertinent research opportunities within this domain.

Amidst a growing body of work on ESG and Islamic banking, this study is, to the best of the authors’ knowledge, the first bibliometric review dedicated solely to ESG considerations in Islamic banks. It augments the extant literature by adopting a more stringent methodological approach and a rigid quality assessment.

Research on artificial intelligence (AI) and its potential effects on the workplace is increasing. How AI and the futures of work are framed in traditional media has been examined in prior studies, but current research has not gone far enough in examining how AI is framed on social media. This paper aims to fill this gap by examining how people frame the futures of work and intelligent machines when they post on social media.

We investigate public interpretations, assumptions and expectations, referring to framing expressed in social media conversations. We also coded the emotions and attitudes expressed in the text data. A corpus consisting of 998 unique Reddit post titles and their corresponding 16,611 comments was analyzed using computer-aided textual analysis comprising a BERTopic model and two BERT text classification models, one for emotion and the other for sentiment analysis, supported by human judgment.

Different interpretations, assumptions and expectations were found in the conversations. Three subframes were analyzed in detail under the overarching frame of the New World of Work: (1) general impacts of intelligent machines on society, (2) undertaking of tasks (augmentation and substitution) and (3) loss of jobs. The general attitude observed in conversations was slightly positive, and the most common emotion category was curiosity.

Findings from this research can uncover public needs and expectations regarding the future of work with intelligent machines. The findings may also help shape research directions about futures of work. Furthermore, firms, organizations or industries may employ framing methods to analyze customers’ or workers’ responses or even influence the responses. Another contribution of this work is the application of framing theory to interpreting how people conceptualize the future of work with intelligent machines.

This study aims to investigate the direct relationship between audit committee effectiveness and sustainability performance and the mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance.

The Hayes Process regression mediation model was used in this study. The data included 2,590 firm-year observations from 518 publicly non-banking and finance companies on the Indonesia Stock Exchange from 2017 to 2021.

This study proves the important role of risk management in mediating the effect of audit committee effectiveness on firm sustainability performance. Audit committee effectiveness was found to positively and significantly affect risk management. However, the effect of audit committee effectiveness on firm sustainability performance was statistically insignificant. The robustness checks and additional tests support all the main regression results.

Sample firms from Indonesia were used as representatives of developing countries. Further research may use more sample firms from multiple countries or provide a comparative study between firms in different countries.

The authority must enhance the audit committee’s role in risk management quality due to the indirect effect between the audit committee and sustainability disclosure. It should also expand the audit committee’s role to include sustainability disclosure.

This study could increase community awareness of firm sustainability. Where a company is required to provide more eco-products, stakeholders are, therefore, expected to have more equal concerns.

To the best of the authors’ knowledge, this study is the first to examine risk management as a mediator of the effect of audit committee effectiveness on firm sustainability performance.

This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of sustainability reporting that influence FR.

A simple ordinary least squares (OLS) regression model is initially run to test the hypotheses. Advanced econometric methods are used to detect the presence of heteroskedasticity. The study utilizes fixed-effect, two-stage least squares (2SLS) and two-step generalized method of moments (GMM) regression models to address endogeneity issues.

Findings suggest that NFSR has a negative influence on FR. Conversely, environmental, social and governance (ESG) sustainability reporting exhibited positive associations with a FR in fixed-effect, 2SLS and GMM results.

This study has limitations, and data collection is restricted to the period from January 2018 to June 2023, limiting the scope of findings due to data constraints. Brand equity measurement is considered only one aspect of a company's activities, and other methods can also be considered for measuring brand equity. Another limitation is a standardized method for measuring NFSR. While this study used the Arianpoor and Salehi (2021) model to measure sustainability reporting in the Chinese market, future research could explore different methods.

The findings of this study have important practical implications for corporate management, highlighting reputation challenges and the strategic importance of sustainability. Managers are encouraged to use NFSR strategically to enhance their reputation and corporate strategy.

The social implications highlight ownership and regulatory structures, promoting enhanced sustainability reporting in China's business culture. This insight informs policymakers, businesses and stakeholders regarding the importance of sustainability reporting, guiding decisions on corporate reputation and sustainability regulations.

The research indicates the importance of context-specific sustainability reporting for enhancing reputation. It provides insights into sustainability's impact on a company's reputation, promoting responsible practices for a sustainable global economy. To the best of the authors' knowledge, this is the first research that utilizes the NFSR frameworks and a sample of firms in China to discuss sustainability reporting with different guidelines.