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Article
Publication date: 15 September 2023

Rana Taha, Noor Taha and Husam Ananzeh

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and…

Abstract

Purpose

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and litigation risk in the Jordanian financial sector is a crucial area of research that can help financial institutions understand the factors that increase their probability of litigation risk.

Design/methodology/approach

The sample for this study comprised 92 publicly traded financial firms listed on the Amman Stock Exchange. The study used a quantitative research approach to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021.

Findings

Our findings reveal that firm size has a significant positive impact on litigation risk, whereas profitability was found to have no significant impact on litigation risk. Moreover, the authors found that financial leverage substantially positively impacts litigation risk levels. However, the firm age was found to have no significant impact on litigation risk.

Originality/value

The results provide valuable insights into factors contributing to litigation risk in the Jordanian financial sector and the findings can inform strategic decisions for financial firms as they seek to manage litigation risk and improve financial performance. The study contributes to the existing literature on litigation risk by examining the impact of multiple firm indicators on litigation risk in the context of the Jordanian financial sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 9 September 2022

Rana Taha and Noor Taha

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from…

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Abstract

Purpose

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from 23 Jordanian banks listed at the ASE from 2014 to 2019.

Design/methodology/approach

A regression model was employed using four independent variables that represent the HRM (i.e. managing the environment of human resources, human resources acquisition and preparation, human resources assessment and development and human resources compensation) and using economic sustainability as the dependent variable. The study also controlled for banks’ age, size, leverage and return on equity.

Findings

Results show that all independent variables are positively correlated with economic sustainability. The results imply that HRM is an important tool to enhance economic sustainability within the banking sector.

Originality/value

This study provides practical implications for banks’ managers, future researchers and policymakers. This is achieved by investigating the impact of the independent variables, including managing the human resources environment, the acquisition and preparation of human resources, the assessment and development of human resources and the compensation of human resources on the economic, social and environmental sustainability in Jordanian banks.

Details

Journal of Business and Socio-economic Development, vol. 3 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 5 July 2024

Noor Taha, Walid Siam, Hashem Alshurafat and Mohannad Obeid Al Shbail

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to…

Abstract

Purpose

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.

Design/methodology/approach

This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.

Findings

Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.

Originality/value

This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.

Details

Journal of Intellectual Capital, vol. 25 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 25 October 2018

A.K. Arof, N.A. Mat Nor, N.R. Ramli, I.M. Noor, N. Aziz and R.M. Taha

The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color…

Abstract

Purpose

The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color quality of the extract over a nine-month period.

Design/methodology/approach

Six colored liquid samples with different CDCA contents ranging from 0 to 45 Wt.% have been successfully prepared. Chromaticity (C*), color saturation (s), UV-Vis spectroscopy and coloring strength studies have been assessed to determine how CDCA influences the color properties and to study the color quality over time. The color quality was analyzed using the Commission Internationale de l’Eclairage (CIE) system.

Findings

All results obtained revealed that the addition of CDCA significantly influenced the overall color performance of the saffron extraction. However, the most pronounced improvement was recorded with the use of 45 Wt.% CDCA. The sample exhibited the highest color quality at the end of nine months of storage with highest absorbance: C* value = 91.38, color saturation = 0.96 and coloring strength = 687.

Practical implications

This preliminary study offers significant findings for further research focused on stability of natural colorants extracted from Spanish saffron that can provide benefits for future applications especially in coating industry, food, agriculture, medicine and others.

Originality/value

The values of this work can be observed from the information and evidence provided by CIE color stability in terms of chromaticity and saturation, as well as UV-Vis spectrophotometric measurement. It showed that the addition of CDCA additive can help to prolong and enhance the natural colorant properties from Spanish saffron (Crocus sativus L.) for nine month of storage. This proved that by adding additives such as CDCA the saffron colorant can be maintained. To the best of the authors’ concern, this is the first time CDCA is used to prevent color degradation of natural colorant from saffron.

Details

Pigment & Resin Technology, vol. 47 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 10 October 2022

Kamal Hossain, Ahmad Sufian Che Abdullah, Mohd Abd Wahab Fatoni Mohd Balwi, Asmuliadi Lubis, Noor Azlinna Azizan, Mohammad Nurul Alam and Azni Zarina Taha

This study aims to examine the effect of entrepreneurial orientation (EO) on the export performance of apparel small- and medium-sized enterprises (SMEs) and the role of multiple…

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Abstract

Purpose

This study aims to examine the effect of entrepreneurial orientation (EO) on the export performance of apparel small- and medium-sized enterprises (SMEs) and the role of multiple differentiation strategy as a mediation effect between their relationships. It has also investigated the moderation impact of export market category between EO and performance relationship. The multiple differentiation strategy comprises the product (PDD), customer (CTD), service (SVD) and brand (BDD) differentiations.

Design/methodology/approach

A cross-sectional survey was carried out by providing a questionnaire to senior managers and owners of the apparel SMEs from the developed and developing markets exporters. The primary data of 550 was treated by the partial least squares-structural equation modelling) technique for final analysis.

Findings

The study revealed EO’s positive and significant effect on SMEs’ export performance. The study has found the mediation effect of product, customer and brand differentiation strategies between EO and export performance relationships from the mediation analysis. In contrast, service differentiation has found no mediation effect. However, the moderation effect (export market category) has revealed an insignificant effect between EO and performance association.

Research limitations/implications

The findings of this study are based on one country data analysis. This study has been conducted in the SMEs of the apparel industry in Bangladesh, considering only owners and senior-level managers of the firms.

Originality/value

This research has drawn the attention of managers/owners to EO and multiple differentiation strategies enhancing export performance from the developing country context, such as Bangladesh. Multiple differentiation as a competitive strategy is the pioneer application of mediating effect between EO and export performance relationships. Moreover, this research has investigated the effect of the export market category as a moderator. Dearth research has applied the export market category to investigate the moderation effect between EO-performance models. Therefore, current research has theoretical and practical contributions to the international entrepreneurship and strategic management literature.

Article
Publication date: 11 April 2023

Amneh Alkurdi, Taha Almarayeh, Hanady Bataineh, Hamzeh Al Amosh and Saleh F.A. Khatib

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board…

Abstract

Purpose

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD).

Design/methodology/approach

The multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 – 2020.

Findings

The results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR.

Originality/value

To the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Abstract

Details

Organizational Behavior Management
Type: Book
ISBN: 978-1-78769-678-5

Article
Publication date: 14 June 2021

Hanieh Alipour Bazkiaei, Noor Ullah Khan, Ateeq-ur-Rehman Irshad and Adeel Ahmed

Entrepreneurship is a vital source of job creation and a key driver in promoting economic growth. The Malaysian government encourages higher educational institutions (HEIs) to…

1045

Abstract

Purpose

Entrepreneurship is a vital source of job creation and a key driver in promoting economic growth. The Malaysian government encourages higher educational institutions (HEIs) to develop more competitive and innovative graduates for the economy so that Malaysia achieves high-income nation status by 2025. This study aims to investigate the mediating role of attitude toward entrepreneurship (ATE) in the relationship between key psychological factors, that is, subjective norm (SN), perceived behavior control (PBC), big-five (BF) personality traits, entrepreneurial motivation (EM) and educational factors (EFs) with entrepreneurial intention (EI) among Malaysian university students.

Design/methodology/approach

This study used a quantitative design based on a positivist approach. The adopted questionnaire was used as the survey instrument. The primary data were collected from a sample of 251 final-year students in the management field who were enrolled in research-intensive Malaysian universities. Data were analyzed through the structural equation modeling (SEM) technique using AMOS 24 software.

Findings

Findings confirmed that the BF personality traits, EM, PBC, SN, ATE and EFs were positively related to EI. Furthermore, ATE mediated the relationship between BF personality traits, EM, PBC, SN, EF, and EI among Malaysian university students.

Research limitations/implications

This research provides critical insights into the key antecedents, for example, psychological and EFs, in explaining the EI of university students and future graduates. However, results can only be generalized to research-intensive Malaysian universities.

Originality/value

This study investigated the relationship between psychological factors, that is, BF personality traits, EM, PBC, SN and EFs in predicting EI of Malaysian university students. ATE mediated the relationship between BF personality traits, EM, PBC, SN, EF and EI among these students.

Article
Publication date: 18 July 2024

Roza Rafiei, Leila Roozbeh Nasiraie, Zahra Emam Jumeh and Sara Jafarian

The use of polysaccharides increases solubility and consistency and causes functions such as viscosity? Moisture and food emulsifier stabilizer. This study aims to enrich the…

Abstract

Purpose

The use of polysaccharides increases solubility and consistency and causes functions such as viscosity? Moisture and food emulsifier stabilizer. This study aims to enrich the formulation of low-fat mozzarella cheese using microcoated vitamin D3 (VD3).

Design/methodology/approach

This study investigates the addition of hydrocolloids to low-fat mozzarella cheese to enhance its properties and nutritional value. Tests were conducted on cheese samples with 0.05% and 0.25% hydrocolloid concentrations at various stages: before production and at three and six months’ postproduction. The samples were evaluated for elasticity, pH and solubility to select the best one, which was then fortified with VD3. The vitamin was microencapsulated using alginate and whey protein to shield it from light and oxygen, optimizing the formula using the response surface method. The fortified cheese was tested for VD3 content over its shelf life.

Findings

Results indicated that all hydrocolloids tested improved moisture and meltability of the cheese while higher protein levels increased stretchability two to threefold. Rice starch hydrocolloid at 0.05% concentration was chosen due to superior sensory scores and minimal oil separation. This study concluded that VD3 levels remained stable during the cheese’s shelf life, suggesting that this approach could enhance the nutritional value of low-fat cheese without compromising its quality. Therefore, after examining the obtained results and comparing the regression models, the results indicated that the Quadratic model was chosen to investigate the effect of independent variables on the response rate, which had a statistically significant difference with other models (p = 0.0019). Also the results of the area under the curve and using the encapsulation efficiency equation, the percentage of microencapsulated vitamin was obtained, and according to the simulation results, the encapsulation efficiency was reported as 89.02%.

Originality/value

Developing innovative functional dairy products fortified with VD3 could improve the vitamin D status in deficient populations. Therefore, these designs can be applied at industrial scales for functional cheese production.

Details

Nutrition & Food Science , vol. 54 no. 6
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 13 September 2022

Kareem A. Rashwan and Meril Ghaly

This study aims to investigate the effects of different leadership styles, transformational, transactional and authentic leadership, on travel agents’ innovational behavior, with…

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Abstract

Purpose

This study aims to investigate the effects of different leadership styles, transformational, transactional and authentic leadership, on travel agents’ innovational behavior, with organizational culture as a mediator.

Design/methodology/approach

The study aim was achieved by using an integrative model using LISREL 8.80. Quantitative research was used using a questionnaire. A convenient sampling technique was used to select the sample. A total of 500 questionnaires were distributed to travel agents, out of which 415 were returned, and 376 usable ones were statistically handled (75.2% response rate).

Findings

Transformational leadership has a significant impact on organizational culture (ß = 0.34) and innovational behavior (ß = 0.46). Authentic leadership has a significant impact on both organizational culture (ß = 0.38) and innovational behavior (ß = 0.52). Transactional leadership significantly impacts organizational culture (ß = 0.38); however, it has no significant impact on innovational behavior (ß = 0.31). The positive influence of leadership styles on innovative behavior is mediated by innovative organizational culture (ß = 0.92).

Research limitations/implications

Further research should explore the relationship between other leadership styles and innovation. Additionally, investigates the relationship between organizational culture factors and innovation. This study targeted category “A” travel agencies. Therefore, to generalize the study findings, the study should be replicated with other categories of travel agencies.

Practical implications

Travel agencies organizations should invest in managers who adopt authentic and transformational leadership, whereas transactional leaders are urged to be open to new ideas, invest in the knowledge and skills of their employees, encourage friendly communication with their employees and ensure that there are reasonable punishment and reward systems within the organization.

Originality/value

This study presents new insights into tourism field by integrating the study variables (organizational culture, innovative behavior and leadership style), into one framework, particularly in developing countries’ contexts.

Details

Consumer Behavior in Tourism and Hospitality, vol. 17 no. 4
Type: Research Article
ISSN: 2752-6666

Keywords

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