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Article

Mohammed Sawkat Hossain

The authors make a fundamental initial effort to conduct a systematic review analysis on “cryptocurrency,” mainly to analyze the way it has been changing the “stereotype”…

Abstract

Purpose

The authors make a fundamental initial effort to conduct a systematic review analysis on “cryptocurrency,” mainly to analyze the way it has been changing the “stereotype” financial transactions, and also identify the probable unexplored research avenues on this innovative investment regime. The study aims to draw the landscape of the current state, prospects, challenges, trends and possible agendas of cryptocurrency in the global market.

Design/methodology/approach

Using a quali-quantitative approach widely known as meta-literature review, the synthesis analysis on “cryptocurrency” is conducted. Methodologically, the authors review and analyze the most recent and relevant papers preferably published between 2016 and 2020 in leading business and finance journals of ISI Web of Science (ISI WOS) through bibliometric analysis particularly coupled with content analysis.

Findings

The findings of the meta-analysis summarize the relevant stylized facts of the cryptocurrency market: distinctive features of blockchain technology, decentralized payment method, low-cost facility, ensuring pseudo-anonymity, independence from central authority, double spending attack protection, organic and instantaneous nature, among others. In addition, the analysis identified several future research regimes: pricing model, prospect of investment regime, hedging properties, volatility dynamics, information asymmetry, underlying risk factors and bubble-like nature in global cryptocurrency market.

Practical implications

This academic novelty significantly contributes to enhance our knowledge on the current state-of-the-art of digital finance, outlines the research agenda and eventually provides important investment implications for financial managers, research analysts, investors, market practitioners, regulatory compliance professionals and policymakers. Therefore, the findings shed the lights on new investment opportunity in the global market.

Originality/value

Cryptocurrency, virtual currency or digital asset having cryptography for idiosyncratic security features, seems to be a persistent paradigm shift in the digitalized financial system. Despite the continuing growth, the academic research on cryptocurrency is still at nascent stage, particularly because researchers did not deeply draw attention at this financial innovation. In addition, the authors argue that none of the earlier studies yet conducted a meta-analysis on this latest investment regime. Therefore, this review study is the initial attempt to fill up the gap in the finance literature.

Details

China Finance Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1398

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Article

Mohammed Hossain, Omar Al Farooque, Mahmood Ahmed Momin and Obaid Almotairy

This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant…

Abstract

Purpose

This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOBs) on carbon emission issues in the global perspective.

Design/methodology/approach

This study uses the carbon disclosure scores of the CDP from 2011 to 2013 (inclusive). A total observation for the three-year periods is 1,175 companies. However, based on data availability for the model, the sample size totals 331 companies in 33 countries with firms in 12 geographical locations. The authors used a model which is estimated using the fixed-effects estimator.

Findings

The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption and Tobin’s Q, which is common in the existing literature.

Research limitations/implications

The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms.

Practical implications

There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and Financial Times Stock Exchange (FTSE) rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation.

Originality/value

The study has important implications for putting into practice good corporate governance and, in particular, gender diversity. The outcomes of the analyses advocate that companies that included women directors and had a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP.

Details

Social Responsibility Journal, vol. 13 no. 4
Type: Research Article
ISSN: 1747-1117

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Article

Mahmood Ahmed Momin, Deryl Northcott and Mohammed Hossain

This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of the eight most high GHG-emitting Chinese power companies, over…

Abstract

Purpose

This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of the eight most high GHG-emitting Chinese power companies, over a period when government pressure to manage GHG emissions increased.

Design/methodology/approach

Data were collected from the 2000-2009 annual reports, corporate social and environmental responsibility reports and websites of eight Chinese power companies. Content analysis results were supplemented with excerpts from documents written in English or Chinese. Legitimacy theory informed the interpretation of the findings.

Findings

GHG-related disclosures increased from 2002 when the Chinese Government ratified the Kyoto Protocol and promulgated stringent environmental regulations. However, some expected types of GHG-related disclosure were absent or rare. Disclosure practices were found to be underpinned by reputation management objectives and reflected a symbolic rather than substantive legitimation strategy.

Research limitations/implications

This study extends the literature on GHG-related disclosures by carbon-intensive firms and points to the need for future research to examine such disclosures in different countries to appreciate the variety in practice.

Practical implications

While the Chinese Government appears to have driven the emergence of GHG-related disclosure practices, companies can effect improvement by expanding the scope and content of what they disclose. Also, the growing emphasis on website disclosures may present challenges in ensuring the reliability and assurance of GHG disclosures.

Originality/value

This is the first study to examine GHG-related disclosure practices by Chinese power-generating companies, a sector crucial to managing the GHG effects of China’s significant economic growth.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 3
Type: Research Article
ISSN: 1832-5912

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Article

Mohammed Hossain and Omar Farooque

The purpose of this study is to examine the impact of emission trading system, board risk management committee and firm age on firms’ responsiveness to climate change in…

Abstract

Purpose

The purpose of this study is to examine the impact of emission trading system, board risk management committee and firm age on firms’ responsiveness to climate change in Carbon Disclosure Project (CDP) 2011. More specifically, this study investigates whether global corporation’s responses on carbon-related disclosure are influenced by some specific attributes.

Design/methodology/approach

The study covers a sample of 500 companies in 38 countries in 12 geographical locations. It uses the carbon disclosure scores in the CDP 2011 as the dependent variable. The authors estimate the OLS regression model to investigate the hypotheses.

Findings

The findings demonstrate that the presence of an emission trading system, a board risk management committee and the firm age have a significant positive relationship with carbon disclosure scores (i.e. CDP scores). However, the impacts of the board risk management committee and firm age on CDP scores are not moderated by the emission trading system at the firm level, suggesting that they have an independent and substitutive effect on climate change-related risk disclosure.

Originality/value

The study may be of relevance to investors and other stakeholders in evaluating the accountability of companies in relation to strategies for managing climate risk.

Details

International Journal of Accounting & Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1834-7649

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Article

Mohammed Hossain and Shirley Leo

The purpose of this paper is to evaluate the service quality in retail banking in the Middle East in general, and Qatar in particular, based on different levels of…

Abstract

Purpose

The purpose of this paper is to evaluate the service quality in retail banking in the Middle East in general, and Qatar in particular, based on different levels of customers' perception regarding service quality.

Design/methodology/approach

This is an analytical study based mainly on the primary data collected through a scientifically developed questionnaire. The questionnaire have been personally administered on a sample size of 120, chosen on a convenient basis from four Qatari banks, i.e. Qatar National Bank, Doha Bank, Qatar International Islamic Bank, and Arab Bank. The questionnaire has been designed on the basis of the study of previous scholars such as Berry et al., Parasuraman et al., Zeithaml and Bitner, and Stafford.

Findings

The result indicates that customers' perception is highest in the tangibles area and lowest in the competence area.

Practical implications

In order to achieving higher levels of quality service in retail banking, banks should deliver higher levels of service quality and in the present context customers' perceptions are highest in the level of infrastructure facilities of the bank, followed by timing of the bank, and return on deposit. Owing to the increasing competition in retail banking, customer service is an important part and bank managers should be rethinking how to improve customer satisfaction with respect to service quality.

Originality/value

This paper makes a useful contribution given that there are only a few studies dealing with the assessment of service quality in banking environments.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 2 no. 4
Type: Research Article
ISSN: 1753-8394

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Article

Houda Arouri, Mohammed Hossain and Mohammad Badrul Muttakin

The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in…

Abstract

Purpose

The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries.

Design/methodology/approach

A dataset of 58-listed banks of GCC countries for the period 2010 is used. The methodology is based on multivariate regression analysis.

Findings

The result shows that the extent of family ownership, foreign ownership and institutional ownership has a significant positive association with bank performance. However, government ownership does not have a significant impact on performance. Other governance variables such as CEO duality and board size appear to have an insignificant impact on performance.

Practical implications

Better corporate governance mechanisms are imperative for every company and should be encouraged for the interest of the investors and other stakeholders. The study implies that ownership by corporate governance is more effective for GCC countries. The study also suggests that unlike in western countries, corporate boards may not be an effective corporate governance mechanism in GCC countries.

Originality/value

The paper extends the findings of the corporate governance and bank performance relationship in GCC countries that are neglected in the previous literature.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Article

Helmi Hammami and Mohammed Hossain

The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession.

Abstract

Purpose

The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession.

Design/methodology/approach

The paper designs a survey based on Osgood semantic differential theory of attitude assessment (30 bipolar pairs). The survey is administrated to 400 respondents. Factor analysis reduces variables to five and analysis of variance is employed to study the main differences between groups.

Findings

Findings show that professionals and students, taken together, report a fairly positive image of the accountancy profession. However, students' perceptions are more positive compared to professionals. Among students, other demographics affect how students view the accountancy profession.

Research limitations/implications

The sample is limited. Larger samples would confirm or otherwise the findings of this study. Future research could enlarge the scope by including other actors such as educators. Also, exploring other Arab countries would contribute to building knowledge of the subject matter.

Practical implications

The study has implications for the accounting profession regulatory bodies who would certainly benefit from knowledge of the general perception of the profession. Such knowledge could give rise to specific initiatives aimed as enhancing aspects of the profession that are perceived less than positively.

Originality/value

This paper builds on research commencing in the early 1970s concerning perceptions of the accountant and the accounting profession in general. So far, most of the studies have been conducted in developed countries. This study makes a moderate contribution by being one of the few that focuses the research on a new emerging country, namely Qatar.

Details

Education, Business and Society: Contemporary Middle Eastern Issues, vol. 3 no. 1
Type: Research Article
ISSN: 1753-7983

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Article

Hend Abdulla AlNaimi, Mohammed Hossain and Mahmood Ahmed Momin

The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed…

Abstract

Purpose

The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre descriptive literature on CSRR in emerging economies in general, and in Gulf Cooperation Council (GCC) countries in particular.

Design/methodology/approach

The paper reviews the annual reports of companies from both the financial and manufacturing sectors. The paper uses content analysis and covers five areas of CSR reporting including environment, human resources, product development, community involvement and others relating to inequality and the employment of disabled people.

Findings

The paper finds that most companies disclosed information related to human resources and product development, followed by community involvement. However, no companies reported environmental issues in their annual reports.

Research limitations/implications

The research is based on annual reports for the financial year 2007. Hence, the conclusions reached cannot be generalized. A longitudinal analysis is needed to highlight trends in CSRR practices in Qatar. An in‐depth case study would also facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in Qatar.

Originality/value

Descriptions of CSRR in different parts of the world are still welcome, and arguably CSRR research in GCC in general and Qatar in particular is very limited.

Details

Social Responsibility Journal, vol. 8 no. 4
Type: Research Article
ISSN: 1747-1117

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Article

Mohammed Awal Hossain Mollah

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of…

Abstract

Purpose

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of Bangladesh. Although, the judicial system of Bangladesh comprises Supreme Court, subordinate courts and tribunals. However, this study focuses Supreme Court only to keep the study in a manageable extent.

Design/methodology/approach

The study is qualitative in nature and based on content analysis. Dhaka Law Report (DLR), which is a monthly published report on case laws[1] decided by the Supreme Court has been selected as content for this study. Some case laws selected from DLR (2004‐2008) were analyzed using purposive sampling method, with a view to evaluating the effectiveness of judiciary (as an external but formal mechanism of accountability) in accountability of government administration and management and its impact on overall governance.

Findings

The most important finding of this paper is that the judiciary is very effective for ensuring legal accountability of government officials, which ultimately contributes to human rights and good governance. However, a major problem found was that until and unless an affected person files a case against a government authority, maintaining the required procedures of judiciary, it (the judiciary) has no scope to settle any disputes. Though there is a provision of Suo Muto (by own initiative) rule of the Supreme Court, this practice is very rare in Bangladesh. Furthermore, the executive is responsible for implementing the verdict of the judiciary. Therefore, if the government has not enough respect for, or does not care to implement judiciary's verdict, justice and rule of law will not be ensured. This study also found some cases like this.

Research limitations/implications

This work does not address detailed issues of governance and is not based on empirical data.

Practical implications

This is a mixed study of judiciary and public administration, which is very rare in Bangladesh. Therefore, it will be brought into line with current practice by the concerned researchers and policy makers in public administration and judiciary.

Originality/value

This paper will be of interest to legal practitioners, policy makers, academicians and those in the field of governance.

Details

International Journal of Law and Management, vol. 52 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

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Book part

Jesse J. Norris

It is commonly claimed that the entrapment defense has never succeeded in a terrorism case. Yet that is not precisely true. In several post-9/11 cases, entrapment claims…

Abstract

It is commonly claimed that the entrapment defense has never succeeded in a terrorism case. Yet that is not precisely true. In several post-9/11 cases, entrapment claims have contributed to full or partial acquittals, hung juries, and unexpectedly lenient sentences. Prosecutors have also dropped charges, setting convicted defendants free, to prevent successful entrapment defenses upon retrial. This chapter concludes that, despite the fragility and ambiguity of the right not to be entrapped, entrapment claims can achieve partial victories even in terrorism cases, due to the multiple discretion points at which entrapment can inform strategic or normative judgments.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-83982-278-0

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