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Article

Federico Alvino, Assunta Di Vaio, Rohail Hassan and Rosa Palladino

This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a…

Abstract

Purpose

This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.

Design/methodology/approach

Based on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.

Findings

The bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.

Originality/value

This paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.

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Article

Rohail Hassan and Maran Marimuthu

This paper aims to examine the demographic diversity at top-level management and its impact on the performance of Malaysian-listed companies. In addition, Muslim diversity…

Abstract

Purpose

This paper aims to examine the demographic diversity at top-level management and its impact on the performance of Malaysian-listed companies. In addition, Muslim diversity on corporate boards is examined.

Design/methodology/approach

Although many organisations aspire to be socially diverse, diversity’s consequences for organisational performance remain unclear. This study specifies the whole distinct mechanism and measures it independently, bridging as the demographic diversity among the board of directors (BODs) and bonding as the firm’s financial performance. To maintain the homogeneity factor, the empirical analysis has been confined to 12 fully fledged sectors and 529 Malaysian listed firms out of 798 firms selected on the basis of judgmental sampling during the period of 2013. The paper applies the correlation matrix and linear regression model to justify this phenomenon.

Findings

The empirical findings suggest that gender diversity (Muslim and Non-Muslim women) is positively significant with firm performance with regards to management, shareholders and market perspectives. It means that both Muslim and non-Muslim women are contributing to firm performance. Ethnic diversity (minority) and Muslim diversity (majority) have no impact on firm performance. On the other hand, interaction variables are positively significant with firm performance. It means that majority and minorities are essential for corporate boards to produce a greater performance.

Research limitations/implications

Future research could include more variables such as director’s age profile and foreign participation as well as other types of diversities, such as cognitive diversity and corporate diversity. In addition, another possible extension could be the investigation of diversity issues between small scale and large or high and low-profit firms. The findings provide insightful information to firms, as this study suggests that the diverse corporate boards can enhance firm performance.

Originality/value

In recent years, diversity issues have been examined with regard to firm performance of the listed companies. Whilst extensive literature exists on diversity issues, this issue is still under debate and has had inconsistent results. The paper attempts to fill the gap in the existing literature, discuss the empirically diverse corporate boards with the interaction approach and impact on the firm performance.

Details

Journal of Islamic Accounting and Business Research, vol. 9 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

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Article

Roshima Said, Ariffah Ashikin Abdul Rahim and Rohail Hassan

The purpose of this study is to investigate the influence of corporate governance and human governance on management commentary disclosure among Malaysian Public Listed in…

Abstract

Purpose

The purpose of this study is to investigate the influence of corporate governance and human governance on management commentary disclosure among Malaysian Public Listed in the Main Market, Bursa Malaysia.

Design/methodology/approach

The annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014, are examined to analyze the company’s management commentary disclosure using content analysis. A management commentary disclosure index was developed based on the five elements that had been established by the Malaysian Accounting Standards Board (MASB) in Practices of Management Commentary’s framework. The study considers four corporate governance mechanisms such as board composition, board size, board’s education and ownership structure. Structural equation modeling (SEM -PLS), partial least squares (PLS) and SmartPLS software were used to measure the impact of corporate governance and human capital on management commentary disclosure.

Findings

The results reveal that most of the information disclosure by Malaysian Listed companies was not presented in a complete and balanced manner and not providing an insight because they are more focused on describing the process. Besides, there was no clear link between companies’ strategies and performance measure. Consequently, the reporting is not balanced and cannot assist the shareholders in understanding the opportunities and risk associated with the business. The results, based on a structural model, indicated that only two variables, namely, board size and board independence, showed a positive and significant influence on the degree of disclosure information of management commentary. Board independence is the most significant variable that influences the degree of corporate governance and human capital on management commentary disclosure.

Originality/value

The study contributes to the information disclosure literature as it presents in empirical evidence proving that governance mechanism affects the management commentary disclosure of information by companies. This study also provides additional information which is expedient to other researchers since there is lack of studies in management commentary which relates the attributes of corporate and human governance mechanisms as key drivers in providing management commentary information. Importantly, this study will stimulate the interest of academics in research activities concerning the attributes of governance mechanisms and corporate and human governance on management commentary activities.

Details

Social Responsibility Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

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Article

Muhammad Asif Khan, Rohail Ashraf and Thamer Ahmad S. Baazeem

State funding is being reduced for higher education institutes (HEIs) is linked to several checks such as performance-based incentives (Hagood, 2019). This forces HEIs to…

Abstract

Purpose

State funding is being reduced for higher education institutes (HEIs) is linked to several checks such as performance-based incentives (Hagood, 2019). This forces HEIs to look for other options for funding. Endowment funds are now becoming the main source of revenue for HEIs (Sörlin, 2007), largely provided by alumni. Thus, this study aims to examine the factors that lead to donor behavior in terms of university endowment funds.

Design/methodology/approach

Based on a sample of 627 participants in the survey from public universities in the Kingdom of Saudi Arabia (KSA) and 625 from public/private universities of the United States of America (USA), the authors conducted a cross-sectional survey-based analysis. Hypotheses were tested with regression analysis.

Findings

The results revealed that in the USA, donors with substantial prestige within the institution are more likely to contribute to the endowment fund; however, in the KSA, this relationship was insignificant. Additionally, this study found that participation, brand interpretation and satisfaction positively impact identification with an organization, leading to donor behavior.

Research limitations/implications

This research has successfully identified psychological factors for endowment funding; however, mediating or moderating variables affecting donor behavior should also be considered. Further, this study considers only two countries, the KSA and the USA; therefore, a larger cross-cultural context warrants more investigation.

Practical implications

Overall results revealed several means through which the administrators and practitioners may efficiently manage and increase university endowment funds flow. This study's novelty is to conduct a cross-national investigation and identify the psychological factors of donation behavior toward university endowment funds, providing an opportunity for HEIs to understand the psychological factors in detail and motivate their alumni to be one of the important sources of funding even in developing countries.

Originality/value

Many psychological factors underlie alumni's engagement in volunteerism and donation activities, especially in cross-national settings. Following social identity theory, this study explored identity-based donor behavior in terms of supporting universities through endowment funding.

Details

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

Keywords

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Article

Muhammad Aqeel and Tasnim Rehna

The purpose of this study is to examine the prevalence and association among school refusal behavior, self-esteem, parental school involvement and aggression in punctual…

Abstract

Purpose

The purpose of this study is to examine the prevalence and association among school refusal behavior, self-esteem, parental school involvement and aggression in punctual and truant school-going adolescents.

Design/methodology/approach

A purposive sampling technique and cross-sectional design were used in the current study. Participants comprised three heterogeneous sub-groups: school truant students, park truant students and punctual students.

Findings

This study’s findings indicated that father and mother’s school involvement was related to more elevated level of self-esteem for school truant students. Results also indicated that male truant students had more significant probability to school refusal behavior and physical aggression as compared to female truant students. Moreover, results revealed that physical aggression fully mediated among mother’s school involvement, academic self and school refusal behavior in punctual students and school truant students.

Originality/value

There is more need to develop indigenous school-based preventions and interventions aimed at decreasing school truancy in Pakistani context by tackling the predisposing vulnerable factors and supporting and encouraging the protective family and internal factors.

Details

International Journal of Human Rights in Healthcare, vol. 13 no. 5
Type: Research Article
ISSN: 2056-4902

Keywords

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Article

Aneesa Azhar, Jaffar Abbas, Zhang Wenhong, Tanvir Akhtar and Muhammad Aqeel

The purpose of this paper is to examine the moderating role of marital status between infidelity and development of stress, anxiety and depression. Additionally, to…

Abstract

Purpose

The purpose of this paper is to examine the moderating role of marital status between infidelity and development of stress, anxiety and depression. Additionally, to investigate the relationship among infidelity, stress, anxiety and depression among married couples and divorced individual.

Design/methodology/approach

A purposive sampling technique was used based on cross-sectional design. In total, 200 participants (married couples, n=100; divorced individuals, n=100) were incorporated from different NGO’s and welfare organizations of Rawalpindi, and Islamabad, Pakistan. Age ranged from 20 to 60 years. Two scales were used to measure the infidelity, stress, anxiety and depression in married couples and divorced couples.

Findings

The result revealed that emotional infidelity was positively significant correlated with stress (r=0.39, p=0.001), anxiety (r=0.40, p=0.001) and depression (r=0.35, p=0.001) for married couples. The result also displayed that sexual infidelity was positively significant correlated with stress (r=0.39, p=0.001), anxiety (r=0.39, p=0.001) and depression (r=0.34, p=0.001) for married couples. The result further elaborated that emotional infidelity and sexual infidelities were positively non-significant correlated with stress, anxiety and depression for divorced individuals. The analysis results revealed that marital status was moderator between infidelity and development of stress, anxiety and depression.

Research limitations/implications

This paper consisted of sample from three basic cities of Pakistan; thus, this paper finding may not be applied on whole population. Consequently, explanatory, exploratory and descriptive studies would be useful to enlighten the infidelity’s mechanism in prolongation of psychological distress across married couples and divorced individual in detail. Local tools to measure gender-related issues would be helpful in prospect while it combine cultural aspects as well.

Social implications

This study would be helpful in clinical settings to raise the awareness to effectively deal with their children.

Originality/value

The study recommended that those divorced individuals who had experienced either sexual infidelity or emotional infidelity were more likely to develop psychological problems as compared to married couples. This study would be helpful in clinical settings to raise the awareness to effectively deal with their children.

Details

International Journal of Human Rights in Healthcare, vol. 11 no. 3
Type: Research Article
ISSN: 2056-4902

Keywords

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Article

Khurram Parvez Raja

The unfair prejudice remedy as contained in s.290 of the Companies Ordinance 1984 entitles a member with a shareholding of twenty percent or more to petition to the court…

Abstract

Purpose

The unfair prejudice remedy as contained in s.290 of the Companies Ordinance 1984 entitles a member with a shareholding of twenty percent or more to petition to the court for suitable and appropriate court orders in circumstances where the member has been unfairly prejudiced. The major difficulties and complexities emerging from the examination of s.290 relates to (but not limited to) locus standi, high cost of litigation due to the length and complexity of the unfair prejudice litigations, lacunas in share valuation, cumbersome court procedures, low quality of pleadings, unethical conduct of lawyers, etc. The purpose of this paper is to shed light on these topical questions. It is contended that the legislature and the courts will have a strong role to play in providing clarity and certainty to the law.

Design/methodology/approach

The first part provides a brief overview of the statutory unfair prejudice remedy contained in s.290. The second part discusses the concept of unfair prejudice in the United Kingdom and its difficulties. The third part provides a framework of the unfair prejudice remedies available under s.290 and discusses the inefficiencies and shortcomings of the remedy.

Findings

This article concludes that the statutory unfair prejudice remedy in Pakistan is inefficient and inadequate to redress personal and corporate wrongs in an unfair prejudice petition. The deficiencies of the statutory unfair prejudice remedy pose a challenge to the minority shareholders and the overall corporate governance and corporate law regime in Pakistan.

Originality/value

This article sheds light on the complexity and difficulty of the statutory unfair prejudice remedy, as contained in s.290 of the Companies Ordinance 1984 from a comparative law perspective.

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