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Article
Publication date: 10 May 2024

Mohammed Mehadi Masud Mazumder

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking…

Abstract

Purpose

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking companies. Emphasizing the pivotal role of board directors in ensuring corporate accountability and transparency, the study further explores the connection between board composition and ACD.

Design/methodology/approach

This study adopts automated content analysis (using keyword search) to measure the level of ACD in the annual reports of listed banks in Bangladesh. Drawing upon agency theory and resource-dependence theory, the study proposes that the collective monitoring and resources facilitated by a well-structured board (size, gender diversity and independence) significantly influence a bank’s commitment to combat corruption. The paper employs linear regression to examine the hypotheses. The reliability of the findings is further validated through the application of the Generalized Method of Moments (GMM) and Quantile Regression.

Findings

The results indicate a steady rise in ACD over the sample period (2014–2022). The analysis establishes that larger board sizes and a greater presence of female directors are positively associated with ACD. Notably, the study identifies a critical mass of at least three female directors for a significant positive relationship between gender diversity on the board and ACD. However, no significant relationship is observed between board independence and ACD.

Practical implications

The study sheds light on the current state of ACD within the banking companies of a least-developed country. The findings carry significant implications for regulators to gauge banks' dedication to anti-corruption efforts and make informed decisions on issuing guidance for enhanced ACD. These findings can also assist regulators in assessing the implications of board composition and formulating guidelines within the corporate governance code.

Originality/value

This study contributes to the literature on ACD in the context of a least-developed economy. Notably, the study fills a research gap by exploring ACD in the banking industry. A key aspect of this study is its exploration of the determinants of ACD, explicitly emphasizing how board composition is likely to influence ACD.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 16 April 2024

Asyari Asyari, Mohammad Enamul Hoque, Perengki Susanto, Halima Begum, Awaluddin Awaluddin, Marwan Marwan and Abdullah Al Mamun

This study aims to explore the determinants that impact state Islamic University/Perguruan Tinggi Keagamaan Islam Negeri students’ intention to adopt online cash waqfs. In doing…

Abstract

Purpose

This study aims to explore the determinants that impact state Islamic University/Perguruan Tinggi Keagamaan Islam Negeri students’ intention to adopt online cash waqfs. In doing so, this study integrates knowledge of cash waqf and trust variables within the theory of planned behavior (TPB), allowing an examination of the mediating role of TPB variables and trust within the relationship between knowledge of cash waqf and intention for online cash waqf behavior.

Design/methodology/approach

To carry out an empirical analysis, the authors developed a well-structured questionnaire and distributed it to a group of students currently enrolled in PTKIN, obtaining 443 usable responses. The partial least squares-structural equation modeling (PLS-SEM) technique was used for the dual purposes of data analysis and hypothesis testing.

Findings

This study demonstrates that factors such as attitude, subjective norms, perceived behavioral control, trust and knowledge of cash waqf have a significant and favorable influence on the intention to donate through e-cash waqf. Knowledge of cash waqf impacts attitudes, subjective norms, perceived behavioral control and trust. The final analysis shows that attitude, subjective norms, perceived behavioral control and trust partially mediate the relationship between knowledge and intention in the online cash waqf context.

Practical implications

The aforementioned elucidates the paramount importance of trust in shaping individuals’ tendencies to engage in cash waqfs. The insights mentioned have the potential to be used by cash waqf establishments to promote transparency and accountability, ultimately bolstering the confidence of potential donors.

Originality/value

The concepts of waqf and the use of online cash waqf as a means of donation in developing countries are relatively new. In this study, the intention of students to adopt online cash waqf was predicted for the first time by considering their knowledge of cash waqf and their trust in online cash waqf transactions.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 26 January 2024

Qurat-ul-Ain Burhan and Muhammad Asif Khan

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall…

Abstract

Purpose

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall organization-related outcomes. The major aim of this study is to delve into the function of organizational identification and intellectual capital (structural, relational and human) in mediating the relationship between empowering leadership and organizational innovativeness. Depending upon the resource-based view theory, this study comprehensively investigates the sequential effects of empowered leadership on the mediating roles of organizational identification and intellectual capital in organizational innovativeness.

Design/methodology/approach

Data were gathered through a self-administered questionnaire, which got 337 responses from telecom employees. To evaluate the hypotheses, the data were analyzed in SEM-M-Plus using exploratory and confirmatory factor analyses.

Findings

The findings demonstrate that empowering leadership impacts organizational innovativeness with the sequential mediation of organizational identification and intellectual capital (structural, human and social).

Practical implications

Organizations can identify and encourage leaders who exhibit empowering behaviors such as delegating responsibilities, providing autonomy and fostering a sense of ownership among employees. Also, organizations can foster intellectual capital by providing opportunities for learning, training and development. Additionally, knowledge sharing and collaboration can help to enhance the intellectual capital of employees.

Originality/value

While much research has been conducted on empowering leadership, the continued development of knowledge and the emergence of new perspectives related to identification and intellectual capital highlights the importance of exploring alternative paths that have been overlooked. Therefore, there is a pressing need to conduct research that takes into account these additional factors.

Details

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

Keywords

Article
Publication date: 25 March 2024

Michael Kyei-Frimpong, Obi Berko Obeng Damoah and Majoreen Osafroadu Amankwah

This study aims to examine authentic leadership behavior (ALB) and empowering leadership behavior (ELB) as predictors of innovative work behavior (IWB) while assessing the…

Abstract

Purpose

This study aims to examine authentic leadership behavior (ALB) and empowering leadership behavior (ELB) as predictors of innovative work behavior (IWB) while assessing the mediating role of work-family enrichment (WFE).

Design/methodology/approach

Through the explanatory research design, data was retrieved from 303 respondents from 16 small-sized hotels in Ghana and analyzed quantitatively using descriptive and inferential statistics (hierarchical component analysis within PLS-SEM).

Findings

The study’s findings revealed that both ALB and ELB positively and significantly relate to IWB. Additionally, our study found that WFE partially mediated the nexus between ALB and IWB as well as ELB and IWB.

Practical implications

The findings of our study imply that in the pursuit of excellence, ALB and ELB in the hospitality industry are crucial, as they not only nurture employee potential but also help employees to thrive both at home and at the workplace.

Originality/value

The hospitality literature lacks a comprehensive understanding of the underlying mechanism by which ALB and ELB influence IWB. To the best of the authors' knowledge, our study is the first empirical study conducted on ALB, ELB, WFE, and IWB in the hospitality industry.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 2
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 8 May 2024

Hossa F. Al-Shareef, Ahmed M. Yousif, Rafaat Eleisawy, Ammar M. Mahmoud and Hamada Abdelwahab

This paper aims to prepare alkyd protective paint by using modified alkyd with 3,6-dichloro benzo[b]thiophene-2-carbonyl glutamic acid (DCBTGA) as a source of dicarboxylic acid…

Abstract

Purpose

This paper aims to prepare alkyd protective paint by using modified alkyd with 3,6-dichloro benzo[b]thiophene-2-carbonyl glutamic acid (DCBTGA) as a source of dicarboxylic acid and evaluating their anticorrosive properties compared with those of unmodified alkyd coatings for steel protection.

Design/methodology/approach

Short, medium and long oil alkyds, which represented as (0, 10, 20 and 30% excess-OH) according to the resin constants (Patton, 1962), were prepared through a condensation polymerization reaction via a solvent process in a one-step reaction. The modification of alkyd was carried out by using DCBTGA as a source of dicarboxylic acid. The prepared modified alkyd was confirmed by IR and NMR spectral analysis. The physicochemical, mechanical and anticorrosion performance properties of the considered modified coating formulations against unmodified blank coating were studied to confirm their application efficiency.

Findings

The best results in terms of physicochemical, mechanical and anticorrosion performance properties were found according to the following of this order activity: 30 replacements of the modifier (DCBTGA) for each hydroxyl continent were 30% Ex-OH > 20% Ex-OH > 10% Ex-OH > 0% Ex-OH, compared with that formulation containing unmodified alkyd, especially with increasing the modifier percent.

Originality/value

The prepared DCBTGA-modified resins can be used for different applications based on the type of alkyd and application.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

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