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1 – 2 of 2Misal Ijaz, Abeera Zarrar and Farah Naz
The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on…
Abstract
Purpose
The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on the aforementioned synergy using agency theory, resource-based view theory and theory of financial ratios as conceptual frameworks.
Design/methodology/approach
The sample includes 72 companies with a six-year data set drawn from the KSE 100 Index companies of Pakistan. In addition, the study adopts Pulic’s model to compute the efficiency of IC. The research uses fixed-effect panel regression for analysis and two-stage least squares regression (2SLS) to address endogeneity issues in the estimation process.
Findings
The results showcased that chief executive officer duality possesses negligible impact on IC efficiency (ICE), while independent directors, audit committees and board size tend to attain a strong association with IC. Moreover, it postulates that the moderation of return on equity strengthens the path between all governance components and ICE significantly.
Originality/value
The research uses a 2SLS regression analysis to explore how CG practices take hold on the effectiveness of IC in Pakistan while taking into account the moderating impact of profitability. The findings add to the body of knowledge on the value that strong governance practices have on businesses and society.
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The impact of mankind on the environment and the usage of natural resources might be influenced by spirituality, through the consciousness of creating an improved moral sense…
Abstract
Purpose
The impact of mankind on the environment and the usage of natural resources might be influenced by spirituality, through the consciousness of creating an improved moral sense regarding the consequences of human activities and the necessity to alter these to achieve sustainable development. However, the spiritual element in the form of ecospirituality (ES) has not been sufficiently considered in pro-environmental studies as it relates to the influence of green training (GT) on voluntary workplace green behaviour (VWGB) in the construction sector. This study aims to determine the effect of GT on VWGB and the mediating effect of ES on the relationship between GT and VWGB on construction projects.
Design/methodology/approach
This study’s data were gathered through a questionnaire survey of construction site managers and project managers by adopting the probability sampling method. 249 appropriately completed questionnaires were returned. The data obtained were analysed by means of the partial least squares structural equation modelling technique (PLS-SEM).
Findings
The outcomes of the study show that GT has a significant positive impact on VWGB, while ES has a significant mediating effect on the relationship between GT and VWGB, both supporting the study’s hypotheses.
Practical implications
These findings point to the fact that the hitherto conflicting results reported in earlier studies on the GT–VWGB relationship can be attributed to the lack of consideration given to ES. Hence, special attention should be given to ES.
Originality/value
This research presents actions to enhance the transformation of GT into VWGB by giving due consideration to ES, which was not taken into account in previous studies.
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