Search results
11 – 20 of 85Murya Habbash and Salim Alghamdi
– The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.
Abstract
Purpose
The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.
Design/methodology/approach
While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, the evidence regarding whether these discontinuities are associated with earnings management behaviour is still uncertain. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach. A questionnaire survey and interviews are mainly used to explore the motivations for earnings management in Saudi Arabia in order to obtain the different perceptions of respondents.
Findings
The findings reveal that the four main incentives for Saudi managers to manage earnings are “to increase the amount of remuneration”, “to report a reasonable profit and avoid loss”, “to obtain a bank loan” and “to increase share price”.
Research limitations/implications
Hence, agency-institutional theory may provide a sensible explanation for earnings management practices in Saudi Arabia.
Practical implications
Previous findings could be helpful for external auditors and regulators and legislators in their attempts to constrain the incidence of earnings management and enhance the quality of monitoring mechanisms.
Originality/value
While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, there is no evidence that these discontinuities are associated with earnings management behaviour. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach.
Details
Keywords
Safinaz Hassan Abourokbah and Khalid Sami Husain
This study assesses the quality of health-insurance services and their impact on customer satisfaction, examining the mediating role of utilitarian value and brand image in this…
Abstract
Purpose
This study assesses the quality of health-insurance services and their impact on customer satisfaction, examining the mediating role of utilitarian value and brand image in this relationship.
Design/methodology/approach
Survey data were collected from 345 health-insurance companies' customers selected through convenience sampling and were analyzed using SmartPLS.
Findings
Service quality statistically significantly influences customer satisfaction with health insurance in Saudi Arabia, whereas brand image and utilitarian value partially mediate this relationship. The structural path between service quality and brand image was statistically significant and positive. The utilitarian dimension positively affects customer satisfaction and service quality.
Practical implications
This study is significant to the management, as it provides insight into the expectations of health-insurance users. The focus is to gain a competitive advantage by improving customer service and brand image.
Originality/value
This investigation contributes to the field by exploring the mediating role of utilitarian value and brand image in the relationship between health-insurance quality and customer satisfaction based on the information provided by insurance policyholders in Saudi Arabia.
Details
Keywords
Khalid Mady, Muhammad Abi Sofian Abdul Halim, Khatijah Omar, Mohamed Battour and Reda Shaker Abdelkareem
Although environmental pressures have been covered in great detail in prior literature as the drivers of eco-innovation, there remains inconsistency in the empirical results…
Abstract
Purpose
Although environmental pressures have been covered in great detail in prior literature as the drivers of eco-innovation, there remains inconsistency in the empirical results concerning the effects of these pressures on eco-innovation behaviour. Hence, this paper aims to investigate the impact of environmental pressures, namely, regulatory pressure, green demand and competitive pressure, on eco-innovation among manufacturing SMEs. Moreover, it examined the mediating role of environmental capabilities on the environmental pressure–eco-innovation relationship.
Design/methodology/approach
Quantitative data were collected using an online self-reported questionnaire survey to test the hypothesised model. A total of 183 valid questionnaires were collected from managers and owners of manufacturing SMEs in Egypt.
Findings
The results of the data analysis using the Smart-PLS software package revealed that among environmental pressures, only green demand had a direct effect on eco-innovation. In addition, environmental capabilities only mediated the effect of competitive pressure on eco-innovation.
Originality/value
This study has been one of the few addressing the issue of how the drivers of eco-innovation interact. It has also provided the managers and owners of SMEs and policymakers with practical implications.
Details
Keywords
Taghreed Abu-Salim, Nermeen Mustafa, Okey Peter Onyia and Alastair William Watson
Despite evidence largely confirming gender-based differences in service quality perceptions in healthcare, little research has considered patients’ expectations. This study aims…
Abstract
Purpose
Despite evidence largely confirming gender-based differences in service quality perceptions in healthcare, little research has considered patients’ expectations. This study aims to examine the gender-based differences in both the affective and cognitive components of customers’ service quality expectations.
Design/methodology/approach
Data were collected through random sampling from three outpatient hospitals in the UAE. Hypothesized relationships between the cognitive and affective components (moderated by gender) were tested by means of CFA and ANOVA.
Findings
The results indicate that the differences between male and female expectations of overall service quality as a singular construct were not statistically significant, except for the empathy dimension. However, when measured as affective and cognitive, the results confirm that significant differences do exist between male and female patients.
Research limitations/implications
The research was limited to the UAE. However, identifying gender differences in patients’ expectations would enable healthcare providers to engage and manage patients’ expectations.
Originality/value
This paper provides theoretical and practical implications on how the male and female are different in the cognitive and affective components of service quality expectations.
Details
Keywords
Drawing on the resource-based view of the firm, the study aims to develop a holistic conceptual model to examine the nexus between entrepreneurial orientation (EO) and innovation…
Abstract
Purpose
Drawing on the resource-based view of the firm, the study aims to develop a holistic conceptual model to examine the nexus between entrepreneurial orientation (EO) and innovation performance (INPF) of social enterprises in an emerging economy, Ghana.
Design/methodology/approach
A quantitative research approach was used to collect and analyse 206 usable survey questionnaires through structural equation modelling-partial least square.
Findings
Results demonstrate that all the dimensions of EO – innovativeness, proactiveness, autonomy, risk-taking and competitive aggressiveness significantly influence the INPF of social enterprises. However, a paired t-test analysis shows that risk-taking has the largest effect size, followed by innovativeness, proactiveness, autonomy and competitive aggressiveness, in that order. The results highlight that social enterprises must exploit EO as a strategic asset in their corporate strategies and initiatives to realize competitive advantage and enhance INPF.
Originality/value
This study makes an incremental contribution to the extant literature by examining the impact of EO on INPF of social enterprises; it thus extends the EO framework from the conservative entrepreneurship context to the social entrepreneurship context, thereby advancing our understanding of the development and application of the EO framework in the social entrepreneurship context in emerging economies. The study concludes with the theoretical and managerial implications of the findings.
Details
Keywords
Hamza Mohammad Alqudah, Noor Afza Amran and Haslinda Hassan
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’…
Abstract
Purpose
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.
Design/methodology/approach
This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).
Findings
The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.
Practical implications
The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.
Social implications
It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.
Originality/value
To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.
Details
Keywords
Ali Hauashdh, Junaidah Jailani, Ismail Abdul Rahman and Najib Al-Fadhali
The largest share of a building maintenance budget goes towards preventing or repairing building defects. Also, building defects shorten a building’s lifetime, impact the user’s…
Abstract
Purpose
The largest share of a building maintenance budget goes towards preventing or repairing building defects. Also, building defects shorten a building’s lifetime, impact the user’s safety and health, prevent the buildings from performing their functions well and repairing building defects generates waste. Therefore, this study aims to specify the factors that affecting the number of building defects and how to reduce their negative impacts.
Design/methodology/approach
A case study was used as a research strategy and convergent parallel mixed methods were used as research design. Quantitative and qualitative data were collected concurrently, followed by independent analyses of the quantitative and qualitative data, and then merged the two sets of results according to the procedure of using the convergent parallel design. Descriptive statistics analysed quantitative data, whilst qualitative data was analysed by the content analysis technique.
Findings
The findings of this study explored the factors that affect the number of defects in buildings, the significant factors were related to the building’s life cycle in terms of design, construction, operation and maintenance phase; relevant attributes were construction teams, building users and maintenance teams. The study also addressed the approaches to minimise the negative impacts of those factors. Their negative impacts mainly contributed to increased building defects that increase maintenance costs, affect users’ safety and health, reduce buildings’ lifespan and cause environmental impact due to resource extraction.
Originality/value
The existing studies have not adequately addressed the significant factors that affect the number of building defects. Also, emerging technologies and environmental sustainability considerations related to building defects have not been linked in previous related work. Therefore, the present study has contributed to filling this gap.
Details
Keywords
Khalid Mady, Muhammad Abi Sofian Abdul Halim and Khatijah Omar
This study aims to investigate the drivers of three main eco-innovation types within the manufacturing small- and medium-sized enterprises (SMEs) in Egypt, as well as to examine…
Abstract
Purpose
This study aims to investigate the drivers of three main eco-innovation types within the manufacturing small- and medium-sized enterprises (SMEs) in Egypt, as well as to examine the impact of these types in sustaining competitive advantage.
Design/methodology/approach
The positivist methodological paradigm is adopted in this study, with 183 valid questionnaires collected from the owners and executives of manufacturing SMEs. The SmartPLS has been used to analyse the data.
Findings
Results show that internal drivers (organisational capabilities, absorptive capacity and strategically environmental orientation) affect eco-innovation types. External drivers (regulation, eco-friendly products demand and competitive advantage) do not significantly affect eco-innovation types. The results also reveal that both eco-organisational and eco-process innovations significantly affect sustainable competitive advantage.
Practical implications
This study has presented valuable insights for owners and executives of SMEs and policymakers in the business and manufacturing industry.
Originality/value
This study has presented valuable insights for literature on eco-innovation, owners and executives of SMEs and policymakers manufacturing industry to depth-understanding of drivers of eco-innovation types. in addition, the role of eco-innovation types in sustaining competitive advantage for SMEs has been a significant contribution to eco-innovation literature.
Details
Keywords
Ahsan Mahmood, Hikmat Ullah Khan, Zahoor Ur Rehman, Khalid Iqbal and Ch. Muhmmad Shahzad Faisal
The purpose of this research study is to extract and identify named entities from Hadith literature. Named entity recognition (NER) refers to the identification of the named…
Abstract
Purpose
The purpose of this research study is to extract and identify named entities from Hadith literature. Named entity recognition (NER) refers to the identification of the named entities in a computer readable text having an annotation of categorization tags for information extraction. NER is an active research area in information management and information retrieval systems. NER serves as a baseline for machines to understand the context of a given content and helps in knowledge extraction. Although NER is considered as a solved task in major languages such as English, in languages such as Urdu, NER is still a challenging task. Moreover, NER depends on the language and domain of study; thus, it is gaining the attention of researchers in different domains.
Design/methodology/approach
This paper proposes a knowledge extraction framework using finite-state transducers (FSTs) – KEFST – to extract the named entities. KEFST consists of five steps: content extraction, tokenization, part of speech tagging, multi-word detection and NER. An extensive empirical analysis using the data corpus of Urdu translation of Sahih Al-Bukhari, a widely known hadith book, reveals that the proposed method effectively recognizes the entities to obtain better results.
Findings
The significant performance in terms of f-measure, precision and recall validates that the proposed model outperforms the existing methods for NER in the relevant literature.
Originality/value
This research is novel in this regard that no previous work is proposed in the Urdu language to extract named entities using FSTs and no previous work is proposed for Urdu hadith data NER.
Details