Search results
1 – 10 of 12Tariq H. Ismail, Esraa Saady Mohamed Zidan and Emad Ali Seleem
This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility…
Abstract
This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility (CSR) and tax avoidance (TA). Based on the analyzing of the previous studies, the authors support the results of studies that found a positive effect for activating CG on the adoption of CSR. Also, they found that there is a negative impact of activating CG mechanisms on TA, as CG includes controls and procedures that contribute to limiting opportunistic behaviors of management and ensures making decisions that maximize value for shareholders. To the best of the authors' knowledge, it is the only chapter that examines the effect of activating CG mechanisms on the association between CSR and TA.
Details
Keywords
Rabail Tariq, Yifan Wang and Khawaja Fawad Latif
Through the lens of resource-based view (RBV), knowledge-based view (KBV) and DCV, this paper aims to investigate the relationship of entrepreneurial leadership (EL) on the…
Abstract
Purpose
Through the lens of resource-based view (RBV), knowledge-based view (KBV) and DCV, this paper aims to investigate the relationship of entrepreneurial leadership (EL) on the project success (PS) and further examines the mediating effect of knowledge infrastructure capability (KIC), knowledge-based dynamic capability (KBDC) and Big data analytic capability (BDAC).
Design/methodology/approach
The data were collected from 467 employees working on project in software companies. The data were evaluated using SMART-PLS, a structural equation modeling (SEM) tool.
Findings
The study revealed a significant impact of EL on the PS, the study also found the significant mediation role of KIC, KBDC and BDAC on the EL and PS relationship.
Originality/value
The research gives valuable insight into the effective role of EL as a contemporary leadership style in project-based firms. Also, this research is one of the first to examine knowledge-oriented dynamic capabilities (DC) as a knowledge fulcrum in project execution. These DC have been empirically proven to facilitate EL in achieving PS and support the firm in competing in an uncertain environment.
Details
Keywords
Bushra Zulfiqar, Muhammad Arshad Mehmood, Akmal Shahzad Butt and Anum Shafique
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and…
Abstract
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and Pakistan for the purpose of the study. A composite variable of CG index and environmental, social, and governance (ESG) index is used to test the impact on the firm performance. Separate country wise and overall analysis is obtained. Regression analysis is used to obtain the results. Two measures of performance are used, one is return on assets (ROA) and other is Tobin Q. The findings of the study reveal that there is an impact of corporate governance index (CGI) on firm performance (overall and country wise) whereas ethical investment (EI) has an impact on firm performance when tested overall and no impact when checked for country wise results. The results further show that on country level, increase in CG measures may lead to positive results, but at the macro level, it may lower the performance. On the other hand, at the micro level, ethical finance may not show its impact; however, at the macro level, it has an impact. The study has implications for the investors and policymakers.
Details
Keywords
Guanqi Zhou and Saqib Ali
This study aims to investigate consumer decision-making styles (CDMS) in the context of street food. In addition to the original CDMS constructs, two additional constructs, namely…
Abstract
Purpose
This study aims to investigate consumer decision-making styles (CDMS) in the context of street food. In addition to the original CDMS constructs, two additional constructs, namely food safety risks and environmental risks, were included based on relevant literature. Furthermore, the study explores the moderating role of social media celebrities (SMCs) in bridging the intention-behaviour gap in street food consumption behaviour.
Design/methodology/approach
The data were collected through an online survey, with 300 participants providing useable responses. Partial least squares (PLS) analysis was employed to analyse the data.
Findings
The findings indicate that out of the eight identified CDMS, six styles, specifically recreational (hedonistic shopping consciousness), price consciousness, novelty-seeking, impulsiveness, confusion due to over-choice and brand loyalty, significantly influence consumers' intention to consume street foods. Additionally, the results support the moderating role of SMCs. This suggests that the presence and influence of SMCs play a significant role in shaping consumers' intention and behaviours towards street food consumption.
Originality/value
This study contributes significantly to the literature by adding two additional constructs, namely safety risks and environmental risks in CDMS. Moreover, this study fulfils the intention-behaviour gap in street food literature by exploring the moderation effect of SMCs.
Details
Keywords
Dwi Suhartanto, Anthony Brien, Fatya Alty Amalia, Norzuwana Sumarjan, Izyanti Awang Razli and Rivan Sutrisno
This paper aims to assess the sense-of-community role in affecting young Muslim loyalty towards Muslim-majority tourism destinations. Specifically, this research assesses the…
Abstract
Purpose
This paper aims to assess the sense-of-community role in affecting young Muslim loyalty towards Muslim-majority tourism destinations. Specifically, this research assesses the sense of community dimension in the halal tourism context and evaluates its effects on destination satisfaction, image and loyalty.
Design/methodology/approach
This research used a quantitative approach by using data from 376 young Indonesian Muslim tourists with past travel experiences to destinations where Muslims are the majority. The dimension of the sense of community was evaluated using exploratory factor analysis. The association between variables was tested using partial least square-structural equation modelling.
Findings
The finding exhibits three notable sense of community dimensions: membership, influence and need fulfilment and emotional connection. Emotional connection shapes, directly and indirectly, destination loyalty, while influence and need fulfilment affect destination loyalty by satisfaction and destination image mediating role. Lastly, membership has no impact on developing destination loyalty.
Practical implications
This study offers tourism destinations in Muslim-majority countries an opportunity to draw and create loyalty among young Muslim tourists. Besides offering superior halal services and products, Muslim-majority tourism destinations need to develop young Muslim tourists' emotional connection to the destinations.
Originality/value
To the best of the authors’ knowledge, this is the first empirical examination of the sense of community's role in influencing tourist loyalty, specifically in halal tourism.
Details
Keywords
Misal 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.
Details
Keywords
This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned…
Abstract
Purpose
This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned behaviour (TPB).
Design/methodology/approach
Survey data were collected with a sample size of 306. The research used SmartPLS 4.0 structural equation modelling tool to analyse the data. Reliability and validity tests (discriminant and convergent validity) were used and subsequently assessed the measurement and structural models. Mediation analysis was conducted to identify the role of the latent constructs.
Findings
The findings indicated that a green purchase attitude plays a complete mediation role in the effect of environmental knowledge on the purchase intention of EVs. In the same notion, the effect of price perception and availability of charging facilities on the purchase intention of EVs passes completely through perceived behavioural control. However, the subjective norm was an insignificant mediator of the impact between government support and EV purchase intention.
Research limitations/implications
This paper helps to examine the latent constructs that impact purchase intention using environmental knowledge, government support, price perception and the availability of charging facilities. Successful green marketing and a sustainable consumerism framework are seen as a booster to promote the usage of EVs in Malaysia.
Originality/value
An extended TPB model has been employed in this research to study the effects of the above-mentioned constructs. The results show that most of the extended constructs are significant in explaining the purchase intention. The empirical results address the gap in the consumer green attitude and provide insight into this area of study.
Details
Keywords
Vidia Gati, Iman Harymawan and Mohammad Nasih
This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting…
Abstract
Purpose
This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting because ISSI firms are supposed to comply with Islamic values as this has been reflected in good corporate governance activities, demonstrating responsibility to others and participating in preserving nature/environmental activities.
Design/methodology/approach
The authors use sample firms that are listed on the Indonesia Shariah-compliant Stock Index (ISSI) from 2011 to 2020, which also published sustainability reports.
Findings
The study found that sharia firms are positively related to ESG disclosure. The authors also found that ESG disclosure of sharia firms is more pronounced in the reporting section of general, economic, environmental and social. Other findings suggest differences in the segments reported in the COVID and pre-COVID periods. This result is also robust by conducting a self-selection bias test with Heckman’s two-stage regression and Coarsened Exact Matching regression.
Practical implications
For policymakers, these results indicate that different characteristics of firms can affect ESG disclosure, and economic conditions will determine which sectors are disclosed the most.
Originality/value
This study provides empirical evidence that Indonesian Shariah-compliant stock index firms carried out their mission to disclose more information about their environmental and social responsibilities and governance issues.
Details
Keywords
Aashiq Hussain Lone and Irfana Rashid
This study aims to investigate the landscape of family-based organic farm businesses in the Kashmir Valley, India, analyzing the factors that either facilitate or hinder their…
Abstract
Purpose
This study aims to investigate the landscape of family-based organic farm businesses in the Kashmir Valley, India, analyzing the factors that either facilitate or hinder their adoption. The research also intends to uncover sources of information seeking. The primary purpose is to provide qualitative evidence to address existing knowledge gaps and offer insights for promoting sustainable farm practices in the region.
Design/methodology/approach
The research employs a qualitative approach, drawing on focus group interviews. The study thoroughly explores the background and relevant literature, utilizing a comprehensive research framework. Data is collected from family based farmers engaged in organic farming practices in the Kashmir Valley. The data is analyzed using content analysis ensuring a robust and thorough exploration of the subject matter.
Findings
This study reveals a notable transition in the agricultural landscape of the Kashmir Valley, showcasing a widespread adoption of organic farming on considerable land. The study reveals that key facilitators for organic farming among family-based farms are farm productivity, entrepreneurial intention, governance, environmental consciousness, and health concerns. The exchange of information, both through formal and informal channels, is found to be a crucial factor influencing the adoption of organic farming. The study also unveiled significant inhibitors that hinder the adoption of organic farming on commercial scales, including on-farm challenges such as difficulties in acquiring inputs and facing reduced yields, market-related concerns, and a lack of support and assistance from government agencies.
Originality/value
This research contributes significantly to the existing literature by advancing the understanding of organic farm business and agri-entrepreneurship. It unveils key factors that either support or hinder family-based organic farms, identifying crucial information sources and presenting valuable insights for policymakers. Furthermore, this study provides practical guidance for overcoming obstacles, enhancing infrastructure, and translating identified facilitators into successful agri-ventures in the Kashmir region.
Details