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Article
Publication date: 24 October 2019

Muhammad Nadeem, Muhammad Bilal Farooq and Ammad Ahmed

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies…

Abstract

Purpose

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on the relationship between gender diversity and firms’ financial performance.

Design/methodology/approach

Drawing on data from top 500 UK listed firms for 2007–2016 (3,279 firm-years), this study employs an adjusted-value-added intellectual coefficient as a measure of IC efficiency. Further, the two-step system-generalised method of moments has been applied to account for endogeneity issues.

Findings

The results reveal a significant positive relationship between female representation on boards and IC efficiency, including human capital, structural/innovation capital and financial capital efficiency. These results are robust to alternative proxies for the independent variable and difference-in-difference estimation.

Practical implications

The results posit that female representation on boards is associated with IC efficiency, which is vital for firms’ value creation and competitive advantage in the knowledge-economy era. The study also endorses current legislation to increase female representation on corporate boards.

Originality/value

This is among the limited studies to explore the role of female representation on boards in IC efficiency – while most prior studies relate IC efficiency to financial performance.

Details

Journal of Intellectual Capital, vol. 20 no. 5
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 19 March 2021

Muhammad Bilal Farooq, Rashid Zaman and Muhammad Nadeem

This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality…

Abstract

Purpose

This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard.

Design/methodology/approach

Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory.

Findings

In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder engagement. While most companies undertake a materiality assessment (with varying degrees of rigour) to support sustainability reporting, only some use it to drive planning and decision-making. Companies demonstrate responsiveness to stakeholder concerns through corporate governance and sustainability initiatives. Companies are monitoring and measuring their impact on stakeholders using sustainability key performance indicators (KPIs). However, measuring traditional metrics is easier than measuring areas such as the community. In rare instances, the executive’s remuneration is linked to these sustainability KPIs.

Practical implications

The study findings offer useful examples of the integration of sustainability into corporate processes and systems. Practitioners may find the insights useful in understanding how sustainability is currently being integrated into corporate practices by best practice New Zealand companies. Regulators may consider incorporating AA1000AP into their corporate governance guidelines. Finally, academics may find the study useful for teaching business and accounting courses and to guide the next generation of business managers.

Originality/value

First, the study brings together four streams of research on how sustainability reports are prepared (inclusivity, materiality, responsiveness and impact) in a single study. Second, the findings offer novel insights by evaluating corporate sustainability against the requirements of a standard that has received little academic attention.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 5
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 May 2021

Muhammad Umar Nadeem, Rosli Mohammed, Syarizan Dalib and Samavia Mumtaz

The purpose of this study is to highlight the importance of intercultural communication competence (ICC) of international students living in Malaysia. This study…

Abstract

Purpose

The purpose of this study is to highlight the importance of intercultural communication competence (ICC) of international students living in Malaysia. This study considered the culture-general factors of integrated model of ICC (IMICC) established from the West with an addition of empathy and further addressed these influencers on the international students from a Malaysian university. It is proposed that empathy, sensation seeking, ethnocentrism, attitude and motivation have a direct influence on ICC.

Design/methodology/approach

A quantitative research methodology was considered to address the relationship between the variables of this study. Data were collected through a survey by visiting different parts of the university campus. A total of 388 international students took part in the study voluntarily. Data were analysed using statistical package for social sciences (SPSS) and structural equation modeling-analysis of a moment structures (SEM-AMOS).

Findings

The findings revealed that empathy, sensation seeking and attitude are the antecedents of ICC. However, ethnocentrism and motivation do not influence ICC significantly.

Originality/value

Through the findings of this study, a series of training sessions can be conducted by Malaysia (host country training) and sender countries (home country training) to educate international students regarding ICC. Furthermore, ministry of higher education (MoHE) Malaysia and higher education institutes (HEIs) can improve their infrastructure and services in terms of hosting and accommodating more international students by considering the findings of this study. These approaches could help international students to adjust in a new cultural setting of Malaysia.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 14 February 2020

Naeem Akhtar, Muhammad Nadeem Akhtar, Umar Iqbal Siddiqi, Muhammad Riaz and Weiqing Zhuang

The present study develops a conceptual model that shows how the manipulation attributes of word choice, sentence fluency, convention of meaning, and organization of…

Abstract

Purpose

The present study develops a conceptual model that shows how the manipulation attributes of word choice, sentence fluency, convention of meaning, and organization of sentence structure in online hotel reviews are connected to linguistic errors, such as spelling and grammar and argument errors, how such errors intensify the likelihood that messages will be misunderstood, and how these misunderstandings affect customers' responses.

Design/methodology/approach

A structured questionnaire was employed to collect data from 591 inbound tourists in Beijing, China. Data analysis was conducted using SPSS 25.0 and Amos Graphics 23.0. Descriptive analysis was performed to explain the sociodemographic characteristic of respondents. Structural equation modeling was performed to examine hypothesized relationships.

Findings

Results demonstrate that manipulation attributes increase linguistic errors, and two linguistic errors have profound positive effects on customers' understanding of meaning, which influence their responses in the form of negative online ratings and low purchase intentions.

Originality/value

The study's findings contribute to the literature on hospitality, linguistics, and consumer behavior, and have managerial implications for online review websites, online travel agents, and hotel management. Research limitations lead to suggestions for future research for hospitality scholars.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 32 no. 8
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 4 November 2021

Asim Rafiq, Ameer Muhammad Aamir and Muhammad Nadeem

The aim of the paper is to determine the asymmetric impact of tourism on the deficit in the balance of payments (BOPs).

Abstract

Purpose

The aim of the paper is to determine the asymmetric impact of tourism on the deficit in the balance of payments (BOPs).

Design/methodology/approach

The research uses the non-linear autoregressive distributed lag (ARDL) model to investigate the asymmetric impact of tourism on Pakistan's BOPs deficit using quarterly data from 1995 to 2019.

Findings

The finding reveals that due to the positive change in tourism, the BOPs deficit decreases by 27%, although due to the negative change in tourism, the BOPs deficit rises by 2.3%. In addition, the significance of F-statistics (10.609) confirms the existence of co-integration between tourism and the deficit in the BOPs. The Wald test confirms the asymmetric association between tourism and the deficit in the BOPs over the long term.

Research limitations/implications

In order to improve tourism in Pakistan, policymakers must consider the following implications. First, there is a need for an adequate infrastructure that can help the tourist. Second, the Government must maintain a stable law and order situation as a whole and particularly at tourist destinations. Finally, the Government should develop tourism-friendly policies in order to boost tourism in Pakistan.

Originality/value

The research provides new evidence of the impact of tourism on the BOPs using the novel non-linear ARDL (NARDL) technique. The evidence will help policymakers to develop policies to improve tourism in order to reduce the BOPs deficit.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

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Article
Publication date: 10 September 2020

Rashid Zaman, Muhammad Nadeem and Mariela Carvajal

This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous…

Abstract

Purpose

This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature on CG and CSR, very little effort has been put forward to explore the nature of this relationship.

Design/methodology/approach

Using interviews with Senior Executives of New Zealand Stock Exchange listed firms, this research assesses CG and CSR practices, identifies barriers for CG and CSR adoption and investigates the nature of the relationship between CG and CSR.

Findings

The results indicate a moderate level of CG and CSR practices, with a lack of resources and cost-time balance as common barriers for CG and CSR adoption. However, despite these barriers, we note that the majority of executives appreciate the increasing convergence between CG and CSR, and believe that a more robust CG framework will lead to more sustainable CSR practices.

Originality/value

These findings have important implications for managers and policymakers interested in understanding the CG-CSR nexus and promoting responsible business practices.

Details

Meditari Accountancy Research, vol. 29 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 4 June 2018

Rashid Zaman, Jamal Roudaki and Muhammad Nadeem

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence…

Abstract

Purpose

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence on the adoption of firms’ corporate social responsibility (CSR) practices.

Design/methodology/approach

The study applied structural equation modelling to empirically test the proposed model on a sample of 109 Pakistan Stock Exchange (PSX) listed firms.

Findings

The study finds that the Islamic religiosity parameters of riba and mafsadah have a positive influence on the adoption of CSR practices, thus confirming the two study hypotheses. However, the authors did not find any significant influence of the zakat parameter on the adoption of firms’ CSR practices.

Research limitations/implications

This study is limited to the Islamic religious concept and only surveyed one stakeholder group, i.e. firms’ managers in the Pakistani context. The authors recommend that future studies should look beyond a single religion with the inclusion of multiple stakeholders in a cross-country setting.

Practical implications

The findings possess important policy implication for regulators, stakeholders and practitioners, as the authors demonstrate that different parameters of religiosity are related to CSR practices and these parameters can be used as a substitute for and complement legal institutions in promoting and developing CSR practices.

Social implications

The stakeholders’ particular investors and other market participants should be aware of the degree of religiousness and the CSR nexus, as surveyed manger responses in PSX listed firms indicate that better religious firms seem to place more emphasis on social responsibility obligations.

Originality/value

This study is among few studies that propose a comprehensive conceptual Islamic religiosity framework to evaluate the influence of a firm’s Islamic religiosity on CSR best practices. It differs from the past studies that were either on Islamic financial institutes or examined the religious influence on a firm’s economic behaviours.

Details

Social Responsibility Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 27 July 2020

Naeem Akhtar, Umar Iqbal Siddiqi, Muhammad Nadeem Akhtar, Muhammad Usman and Wasim Ahmad

This study aims to offer a conceptual framework that elaborates on how tourists’ perception of contradictory features in reviews’ factuality and comprehension – within a…

Abstract

Purpose

This study aims to offer a conceptual framework that elaborates on how tourists’ perception of contradictory features in reviews’ factuality and comprehension – within a single hotel review and across multiple hotel reviews – trigger attitude ambivalence and psychological discomfort, which determine their behaviors – choice deferral and hotel booking intentions. It also investigates the moderating role of anticipated conflicting reactions (ACRs) through contradictory features on consumers’ attitude ambivalence.

Design/methodology/approach

Using a Chinese setting, researchers collected data from 524 inbound tourists who were the consumers of hotels in Beijing. The study used IBM Amos 23.0 to test measurement and structural models for the proposed relationships. It also used PROCESS macro 3.4 for the moderation analysis.

Findings

The findings reveal a positive association between contradictory features in reviews and the resulting ambivalence that affects consumers’ discomfort and leads to the decision to defer the choice of hotel. Conversely, consumers’ discomfort has a positive impact on the hotel booking intentions. ACRs have positive moderating effects on the associations between contradictory features and consumers’ attitude ambivalence.

Originality/value

By investigating the contradictory features in hotel reviews, this study extends the body of research on dual information processing (i.e. the heuristic–systematic model) and the literature on service management, psychological behaviors, travel intermediaries and hotel firms. Future research directions are recommended for tourism and hospitality researchers.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 9
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 7 June 2018

Muhammad Bilal Farooq, Ammad Ahmed and Muhammad Nadeem

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish…

Abstract

Purpose

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of their sustainability reports while others experience no improvement or a decline in sustainability report quality.

Design/methodology/approach

The study draws on the existing literature, which is analysed using a combination of legitimacy theory (i.e. commitment to sustainability reporting) and resource-based view (RBV, i.e. competencies in sustainability reporting).

Findings

A two-dimensional matrix is developed representing organisations’ competencies in (explained using the RBV) and commitment to (explained using legitimacy theory) sustainability reporting. Based on these two dimensions the matrix identifies four reporter classifications: incompetent uncommitted reporters (who publish low-quality reports); competent uncommitted reporters (who publish average-quality reports); incompetent committed reporters (who publish average-quality reports); and competent committed reporters (who publish high-quality reports). The matrix explains how reporters can transition from one quadrant/classification to another and how this transition can be either forward (moving from a lower quadrant to a higher quadrant), resulting in improvements in report quality, or backward (moving from a higher quadrant to a lower quadrant), leading to a deterioration in disclosure quality.

Originality/value

The study builds on the extant literature, combining legitimacy theory with the RBV, to provide a more complete explanation for why organisations publish sustainability reports of varying quality and why this quality varies over time. These insights can also be used to explain variations in the quality of integrated reports. The matrix may prove useful to practitioners as a tool for classifying reporters, identifying issues, assessing risk and tracking progress made.

Details

Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 20 September 2021

Amna Akhound, Aseem Majeed Rizvi, Waqar Ahmed and Muhammad Nadeem Khan

Energy-saving behavior of individuals is essential to minimize energy use and reduce the emission of toxic gases. This study's actual focus is to find out the determinants…

Abstract

Purpose

Energy-saving behavior of individuals is essential to minimize energy use and reduce the emission of toxic gases. This study's actual focus is to find out the determinants of the energy-saving behavior of individuals in the workplace.

Design/methodology/approach

As a theoretical research model, the extended theory of planned behavior (TPB) has been used to analyze the determinants of energy-saving intentions. A survey method is used to collect 289 valid data, and structural equation modeling (SEM) is used to analyze the data.

Findings

The final result shows that the variables attitude at home, subjective norm (SN) and descriptive norms positively impact intention to save energy at the workplace. In contrast, the construct attitude and perceived behavior control is insignificant in this research. On the other hand, the personal moral norm (PMN) is a powerful predictor of individual energy-saving intentions at the workplace.

Originality/value

This research provides insights that will help the organizations understand the behavior of individuals at the workplace for energy-saving intentions to formulate such policies that will enhance individuals' practice for energy savings.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

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